(1) The State Board of Education shall adopt by rule a uniform budget and accounting system for school districts and education service districts.
(2) The uniform budget and accounting system shall include uniform definitions for a chart of accounts that shall allow for valid comparisons of expenditures among schools and among districts. The uniform definitions for the chart of accounts shall be developed by the Department of Education in consultation with the Legislative Revenue Officer, the Legislative Fiscal Officer, the Oregon Department of Administrative Services and appropriate organizations that represent kindergarten through grade 12 educational interests.
(3) The uniform budget and accounting system shall allow for the gathering of data on separate functions and programs, including but not limited to:
(a) Individual school;
(b) Grade level;
(c) Curriculum area;
(d) Class size; and
(e) Extracurricular activities.
(4) The Department of Education shall place data gathered from the uniform budget and accounting system in a database that includes information that is accessible by the public through the Internet, a personal computer or other similar technology. [1997 c.616 §1]
Section: Previous 327.495 327.497 327.500 327.502 327.505 327.506 327.510 327.511 327.515 327.520 327.523 327.525 327.527 327.530 327.535 NextLast modified: August 7, 2008