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Expenditure Reports

Multiple Agency - Expenditure Report (SFMA & Other Systems)

This report provides information on expenditures (i.e., cash transactions/payments) for the agencies that utilize the Statewide Financial Management Application (SFMA) issued for the fiscal year 2016 (July 1, 2015 - June 30, 2016).

Generally, the information contained in these agency expenditure files was generated as follows:

* All payments for the fiscal year 2016 (July 1, 2015 through June 30, 2016) that were applied to an expense account within SFMA for the agency.

* Payments to individuals identified in the system (i.e., benefit, foster care, crime victim payments, etc.), not including expenditures to employees, were removed to protect against the inadvertent disclosure of records that may be protected under federal or state law or contractual requirements.
 
* Payments to employees whose records are specifically protected from disclosure based on a protective court order were removed. Payments to all other employees are included.
 
* Any payment that did not include a vendor name within SFMA was removed. Many agencies use subsystems to generate checks and only provide SFMA with summary information.

* System entries related to vendors with negative amounts (i.e., credit amounts) were removed.

This Fiscal Year expenditure report does not include credit entries if the vendor line item was negative in total, nor does it include reimbursements by third parties for travel (e.g State of Oregon employee travel paid for, partially or in full, by the US Government, by conference organizers, etc.). This may cause expenditures listed in the report to be overstated, as the credit portion of these types of transactions may be excluded.

This report does not include information on expenditures for the Oregon University System or semi-independent agencies, boards and commissions.

Note 1: The Oregon Lottery, Aviation and ODOT expenditure files are each generated by systems maintained by those agencies, respectively - (i.e. SFMA is not used to generate the information) though these agencies are included in the single file below.

Note 2: For additional information about content removed from reports to ensure proper protection of confidential information and a listing of agencies included in this year’s report, click on the following link. Additional Report Information (pdf)

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2016: Expenditure Data Report

  Expenditures: State Agencies: Fiscal Year 2016

Historical: State Agency Expenditure Reports by Fiscal Year
2015
2014
2013k

Data Viewer - Multi Agency - Expenditure Report

For your convenience a Data Viewer has been embedded below. Click on the search icon in the upper left hand corner of the frame to search for specific information contained within the data file. 


To open the data viewer and access the full capabilities of the data, click on the

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  Fiscal Year 2016: State Agencies - Expenditures

 


Data Viewer - Additional Guidelines


For more views of the data, to download the file in various formats, or to print the data, click on MENU in the top right hand corner of the viewer. You can select "Discuss this Dataset" via the MENU and leave comments. Please see the data.oregon.gov data moderation policy prior to leaving comments.


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County Lottery Funds - Expenditure Reports


The Oregon Legislature passed House Bill 3188 during the 2011 Legislative Session.
This bill requires that each of the 36 Oregon Counties report on a variety of expenditure information, related to the use of Lottery Funds for the purpose of economic development, as referenced in ORS 461.512.

A composite report that includes data and information in a machine readable format from all 36 Counties, for 2015 through 2017 is provide below. The List View option is best for browsing the data, and Table View option is machine readable, and best for downloading the data.

Oregon County Expenditures of State Lottery Funds: Composite Report 2017-2015
List View   (best for browsing the data)

Table View   (best for downloading data)
How to Access the Data: Click on either of the report links above, and a new window will open and redirect you to the dataset. Use the tools provided to visualize, filter, create graphs, or download the data.

For questions about this report, please contact Mckenzie Farrell, Member Services and Communications Manager for Association of Oregon Counties.

In addition, the Oregon Lottery also maintains a database to track the funds that are alloted (through grants) to counties, and how the funds are expended. The following link provides access to see how Lottery funds were allocated and spent in your county, for the current or a past biennium (2 year cycle).  

How Lottery Funds are Allocated & Reports by County

Additional Resources:

    Oregon Blue Book List of Counties
     •Association of Oregon Counties   Back to Top

School District Expenditures


School District Expenditure Data: HB 3035 (2013)

As requested in HB 3035 (2013), annual expenditure data\information for school districts is provided below. The Oregon Department of Education (ODE) currently collects data and maintains a website that includes information related to school district revenues and expenditures. Informational links are provided below. 

Oregon Department of Education (ODE) Primary Link:

http://www.oregon.gov/ode/reports-and-data/Pages/default.aspx

Actual Expenditures by Fund and Function
:

http://www.ode.state.or.us/sfda/reports/r0047Select.asp

Actual Expenditures by Fund, Function, and Object:
http://www.ode.state.or.us/sfda/reports/r0091Select.asp
Note: After you choose a category above, select the criteria for your data search, such as year. Then submit your query and view your report.

Additional Information

If you have questions or need additional information, please email or call.

Email: ode.frontdesk@ode.state.or.us  or Call: (503) 947-5600. 

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Tax Expenditures


Tax Expenditure Defined

The 1995 Budget Accountability Act (ORS 291.201) defines a tax expenditure as: 
any law of the Federal Government or of this state that exempts, in whole or in part, certain persons, income, goods, services, or property from the impact of established taxes, including, but not limited to tax deductions, tax exclusions, tax subtractions, tax exemptions, tax deferrals, preferential tax rates, and tax credits.
The term "tax expenditure" derives from the parallel between these tax provisions and direct government expenditures. For example, a program to encourage businesses to purchase pollution abatement equipment could be structured with an incentive in the form of a tax credit or a direct payment by the state to businesses. Tax expenditures can be viewed as: (1) providing financial assistance to certain groups of taxpayers, (2) providing economic incentives that encourage specific taxpayer behavior, or (3) simplifying or reducing the costs of tax administration. While the third of these policy objectives eliminates inefficiencies within the tax code, the first two could be implemented with direct expenditures rather than tax expenditures​.


Tax Expenditure Reports

The biennial tax expenditure report accompanies the Governor's recommended budget submitted to the Legislature before each session. It describes provisions of Oregon tax laws that impart special treatment to a group of taxpayers, such as exclusions, credits, deductions, and exemptions. This report describes each provision and provides revenue loss estimates and evaluations of effectiveness. It also includes summary tables that group tax expenditures accourding to tax parogram and budget program/function.

See ORS 291.203 for the statutory reference that requires these reports. The links below provide access to Department of Revenue current and historical tax expenditure and statistical reports.

Tax Expenditure Reports

DOR Statistical Reports
http://www.oregon.gov/DOR/programs/gov-research/pages/research-section.aspx
 

For additional information or questions about these reports, email the Department of Revenue Research Section at the following address. dor.research@oregon.gov

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Residential Energy Tax Credits of $2,000 or more—Oregon Department of Energy

The Oregon Department of Energy issues residential energy tax credits to Oregonians. Tax credits that meet the statutory criteria of $2,000 or more are reported below. Generally, these credits are for solar or wind installations. The agency also issues tax credits for other devices; for calendar year 2015, ODOE issued more than 15,300 residential tax credits to Oregon households. 
* This year’s reporting covers July 1, 2015 through June 30, 2016.
* Every effort has been made to ensure the data are complete, but these records reflect information reported to the agency by others. The Oregon Department of Energy is not responsible for data that is misinterpreted or altered in any way.

* If errors are discovered after publication of the records, the data are corrected in the electronic files. It is estimated that there is a margin of error of less than one percent.

Notes:
* Reported tax credits issued may differ slightly from tax credits allowed due to rounding.

* Tax credit amounts for photovoltaic systems are updated each year. For calendar year 2015, the amount was $1.70 per watt and in 2016, the amount is $1.50 per watt.

* Available credits are capped at $6,000 per system, or $1,500 per year taken over four years, and may not to exceed 50 percent of system cost.  

* The "Net Tax Credit" is calculated as the "Tax Credit" (full tax credit amount for a single system) multiplied by the "Percentage" rate to determine the share of the tax credit amount appearing on a certificate. A percentage under 100 percent indicates a tax credit for a single system that is split among multiple applicants.

* For photovoltaic systems, the "Units Capacity" is the watts of the installed capacity of direct current (DC).

* For systems where the data source is ODOE’s database, "Total Energy (MMBTU)" is a generic estimate of annual energy production for each photovoltaic system. It is not based on project-specific data. For systems where the datasource is the PowerClerk database, "Total Energy (MMBTU)" is a project-specific estimate of annual energy production for each system.

2016 - Residential Energy Tax Credit Program

Historical Data

2015 - Residential Energy Tax Credit Program
2014 - Residential Energy Tax Credit Program 
Contact Information: For questions regarding the Residential Energy Tax Credit Program, please contact: Rachel Wray, Oregon Department of Energy.


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Energy Incentive Program (EIP)—Oregon Department of Energy

ODOE’s Energy Incentive Program issues tax credits to Oregon businesses, public agencies, and nonprofits that invest in energy conservation or transportation projects. The agency also issues grants for renewable energy development projects; the grants are funded through tax credit auctions overseen by the Department of Revenue.

* This year’s report covers July 1, 2015 through June 30, 2016.

* Per statute, this list does not include Combined Heat and Power or High Performance Homes projects. During the reporting year, the agency issued final certifications for 71 High Performance Homes. There were no final certifications for Combined Heat and Power projects. 

* Withdrawn, Denied, Inactive, and Expired projects are excluded.

* Every effort has been made to ensure the data are complete, but these records reflect information reported to this agency by others. The Oregon Department of Energy is not responsible for data that is misinterpreted or altered in any way.

* If errors are discovered after publication of the records, the data are corrected in the electronic files. It is estimated that there is a margin of error of less than one percent. 

Notes:
* The report shows tax credits and grant awards issued and may differ slightly from tax credits and grants allowed due to rounding.

* ODOE awards tax credits for qualifying Small Premium Projects (SPP). These commercial conservation projects cannot exceed $20,000 in project costs.

* For SPP projects, ODOE uses predetermined tax credit amounts based on a project's anticipated energy savings, up to a maximum credit of $7,000 per project. The tax credit may not exceed 35 percent of the certified costs.

* ODOE awards tax credits for qualifying Competitively Selected Projects. These are commercial, agricultural, and industrial conservation projects with costs exceeding $20,000.

* ODOE awards tax credits for qualifying Transportation Projects. Tax credits can go to fleets for projects that replace or modify two or more vehicles to use alternative fuels or to projects that install or construct a facility for mixing, storing, compressing, or dispensing fuels for alternative fuel vehicles, including electric charging, compressed natural gas, and propane fueling stations. In prior years, the agency offered tax credits for transit services; this facet of the program has sunset.

* ODOE awards Renewable Energy Development (RED) grants up to a maximum of $250,000 per project, not to exceed 35 percent of eligible project costs.
 
2016 - Energy Incentive Program

 
Historical Data

2015 - Energy Incentive Program

2014 - Energy Incentive Program 
 
Contact Information: For questions regarding the Business Energy Tax Credit Program, please contact: Rachel Wray, Oregon Department of Energy.

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Biomass Producer or Collector Tax Credit Program
Oregon Department of Energy


ODOE issues tax credits under the Biomass Producer or Collector Tax Credit program for the production and collection of biomass material — such as wood, methane, or manure — that is sourced in Oregon and used as biofuel.

  • This year’s spreadsheet covers July 1, 2015 through June 30, 2016.  
  • Withdrawn, Denied, and Incomplete applications are excluded.
  • Every effort has been made to ensure the data are complete, but these records reflect information reported to this agency by others.
  • The Oregon Department of Energy is not responsible for data that is misinterpreted or altered in any way.
  • If errors are discovered after publication of the records, the data are corrected in the electronic files. 
  • It is estimated that there is a margin of error of less than one percent.
Notes:
  • The report shows tax credits issued and may differ slightly from tax credits allowed due to rounding.
  • The tax credit rate depends on the biomass material type.
  • The energy value of the biomass materials in Million Btu (MMBtu) is estimated.

2016 - Biomass Producer or Collector Tax Credit Program

Historical Data

2015 - Biomass Producer or Collector Tax Credit Program

2014 - Biomass Producer or Collector Tax Credit Program

Contact Information: For questions regarding the Business Energy Tax Credit Program, please contact: Rachel Wray, Oregon Department of Energy.
  
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Business Energy Tax Credit Program—Oregon Department of Energy


The Business Energy Tax Credit program ended July 1, 2014 (HB 3672 in 2011 and HB 4079 in 2012). Tax credits are no longer being awarded under this program, and there is no additional data to report.  

Contact Information: For questions regarding the Business Energy Tax Credit Program, please contact: Rachel Wray, Oregon Department of Energy.

Historical Data

2014 - Business Energy Tax Credit Program
2013 - Business Energy Tax Credit Program
2012 - Business Energy Tax Credit Program
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