Oregon Department of Education - Oregon Achieves Together

2023-24 Actuals Financial Data Collections are Now Open! Due January 2, 2025

Oregon Department of Education sent this bulletin at 10/28/2024 07:31 AM PDT

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To: School District and Education Service District (ESD) Business Officials

From: Kylee Burks, Financial Reporting Analyst, School Finance

Date: October 28, 2024

Re: 2023-24 Actuals Data and Audit Report Due January 2, 2025

Dear School Business Officials,

We hope your fall season is going well!

The 2023-24 Actuals Financial Data and Audit Report submission for School Districts and ESDs is due on January 2, 2025. If you think you will need a bit more time to submit your district’s data to the 2023-24 Actual Revenue or Expenditure data collections, please reach out to ODE.SchoolFinance@ode.oregon.gov.

Upcoming Due Date - January 2, 2025

2023-24 Audit Report or Annual Comprehensive Financial Report (ACFR) as pdf document submitted to ODE.SchoolFinance@ode.oregon.gov
- Complete with the following supplemental items:
  - 581-3211-C Form
  - Schedule of Expenditures of Federal Awards (SEFA
2023-24 Actual Revenue and Actual Expenditure data uploaded in ODE’s Consolidated Collections site.

Actuals Data Collection Resources

Schedule of Due Dates - 2023-24 Actual Revenues and Actual Expenditures.
- List of all ODE Consolidated Collections, file formats, due dates, and data owner information.
Actuals Revenues CSV Template and Actuals Expenditures CSV Template
- Template CSV Data File Formats for Actual Revenues and Actual Expenditures used to upload data to ODE’s Consolidated Collections site.

District Budgeting and Accounting Resources Site
- Program Budgeting and Accounting Manual (PBAM) of the Oregon Chart of Accounts for school districts and ESDs with definitions of fund codes, revenue source codes, expenditure function codes, expenditure object codes, and appropriate coding recommendations.
- 2023 PBAM Minimum Chart of Accounts Interactive Search

Friendly Reminders

2023-24 Audit Review Season Reminders (Webinar Recordings)

2023-24 Audit Review Season Reminders (Slide Deck)

Please try your best to use the Special Revenue sub-codes listed below rather than rolling up to fund code 200 when submitting actuals financial data to ODE's Consolidated Collections.

Best practice is to identify all Special Revenue Funds in the Budget Data Collections. These options in the funds list comply with our ESSA requirements for our actual data collections as well. For reference, the detailed Special Revenue Funds are provided in the Program Budgeting and Accounting Manual (PBAM). 

Fund 201: Federal Sources and Expenditures
Fund 250: State, Local, and Other Sources and Expenditures
Fund 251: Student Investment Account Sources and Expenditures
Fund 252: Measure 98-High School Success Sources and Expenditures
Fund 299: Child Nutrition Programs - Food Service Sources and Expenditures

Contact Us

Please feel free to contact Kylee.Burks@ode.oregon.gov or the School Finance inbox at ODE.SchoolFinance@ode.oregon.gov with any questions or concerns. 

Hope you all have a great rest of the holiday season!

Kylee Burks 

Financial Reporting Analyst

Fiscal Transparency Unit | Office of Finance and Information Technology  

Phone #: 971-208-0307 | Kylee.Burks@ode.oregon.gov 

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