Welcome
To help support school finance officials in Oregon with consistent fiscal transparency and account classification reporting, we are delighted to present the Program Budgeting and Accounting Manual (PBAM). This manual serves as a working handbook and resource tool reviewed annually by the Chart of Accounts Committee and ODE staff to ensure clarity, accuracy, and alignment with the Generally Accepted Accounting Principles (GAAP), Governmental Accounting Standards Board (GASB), and best practices for governmental financial reporting. Throughout the pages there are state account code definitions, commonly used terminology, examples of account code structure, a classification hierarchy, and specialized appendices offering detailed state guidance. We hope that this manual provides the fiscal guidance needed to allocate education finances effectively, maintain fiscal health, and enhance student outcomes through strategic management of academic investments.
If you have questions, please contact
ode.fiscaltransparency@ode.oregon.gov.