Or. Admin. R. 581-023-0041 - Computation of Net Operating Expenditures
(1) The computation of "net operating
expenditures" under ORS
327.006 shall be made as
follows, using accounts as herein defined for the General Fund and subject to
such items of exclusion as are stated in this rule.
(a) Instruction (K-12, regular school year):
(A) Regular Programs (function 1100 except
functions 1113, 1122, 1132, and 1140) -- $____;
(B) Special Programs (function 1200) --
$____;
(C)
Total Approved
Instruction ((a)(A) + (B)). -- $____(a).
(b) Supporting Services:
(A) Students (function 2100) --
$____;
(B) Instructional Staff
(function 2200) -- $____;
(C)
General Administration (function 2300) -- $____;
(D) School Administration (function 2400) --
$____;
(E) Business (functions
2510, 2520, 2540, and 2570); $____;
(F) Central (function 2600) --
$____;
(G)
Total Approved
Supporting Services ((b)(A) + (B) +(C) + (D) + (E) + (F)) --
$____(b).
(c) Subtotal
((a) + (b)) -- $____(c);
(d)
Tuition and Services Receipts (revenue code 1310 + revenue code 1940) --
$____(d);
(e) Approved Net
Operating Expenditures for Resident Pupils (c) minus (e) (d)) --
$____(e).
(2) The
following expenditure items are excluded from the computation:
(a) Co-curricular expenditures, instruction
functions only;
(b) All capital
outlay expenditures;
(c)
Workforce Investment Act or ESEA funded expenditures;
(d) Expenditures for programs operated under
343.261; and
343.961.
(e) Expenditures for programs operated under
343.455; and
343.534.
(f) Indian Education funded
expenditures.
(3)
Approved expenditures by function/object used in the computation shall be
restricted to the General Fund:
(4)
Approved function and object codes used in the computation are defined in the
Program Budgeting and Accounting Manual, published by the Oregon
Department of Education.
(5)
Questions regarding approvable items in the administration of this rule shall
be resolved by the State Superintendent of Public Instruction and the
Superintendent's determination shall be final.
(6) The provisions of this administrative
rule shall apply to all statutory references to 'net operating expenditures'.
Any change made in the accounting system by the State Board of Education shall
be reflected by corresponding adjustments in functions and object codes stated
in the rule.
Notes
Publications: Publications referenced are available from the agency.
Stat. Auth.: ORS 327.125
Stats. Implemented: ORS 327.006(6) & 327.008
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