State Board of Education materials and all written public comments are posted to the State Board's online BoardBook approximately one week prior to each meeting. The public comment period for these rules are from Wednesday, February 18, 2026 - Thursday, April 16, 2026, at 9:00 AM.
The State Board of Education heard all of these administrative rule proposals as first reads on February 19, 2026. All of these proposed rules are scheduled for a vote at the April 16th, State Board of Education meeting.
The rules below are organized by rule title with a link to the rule draft, followed by the fiscal impact statement, and then the statement of need.
SB 141 (2025) BILL IMPLEMENTATION: PROGRAM BUDGETING AND ACCOUNTING MANUAL (PBAM) CHART OF ACCOUNTS UPDATE
Fiscal Impact Statement: ODE has engaged extensively with two accounting software companies – Tyler Technologies and PowerSchool – which together serve approximately 97% of districts and Education Service Districts (ESDs), based on a May 2025 survey. These two vendors have indicated that basic system updates will be available at no cost to districts; however, there will likely be ancillary costs to ensure that their systems integrate with existing modules. Training will also need to occur for staff in the district office and school personnel as they both engage with the chart of accounts. The number of hours required to implement the changes will vary depending on district size and software configuration. Vendors have also noted that some districts may choose to purchase additional implementation or configuration support based on local capacity.
ODE is coordinating with the agency’s charter school team to provide guidance about the system requirements necessary to implement the new chart of accounts for charter schools that use smaller accounting systems. ODE expects that the increased funding in SB 141 to implement accountability measures will support some of the cost of implementation. These impacts are expected to be temporary and over time produce improved consistency, reduced reporting burden, and greater efficiency in financial data management and state reporting.
Statement of Need: ODE has a strong interest in improving accountability in education spending, while also ensuring minimum reporting burden for districts. The Program Budgeting and Accounting Manual provides accounting and budget guidance to education agencies in Oregon as well as a system to code their financial data. The current version does not connect expenditures to their revenue sources consistently. This challenges ODE's ability to collect grant expenditure data in a single, consolidated format. Prior to this revision, the manual ODE has only made somewhat small annual updates, with its last revision enacted in FY24. The rule governing the Program Budgeting and Accounting Manual is tied to the specific manual it was enacted for. To make changes, the board must formally amend the rule to incorporate the new version of the manual.
Fiscal Impact Statement: The current staffing at ODE is sufficient to fulfill and carry out the responsibilities associated with SB 934. At this time, there is no foreseeable cost for contracting, supplies, software needs, engagement, etc. There is no fiscal impact to ODE because the current position description of ODE’s TAG Specialist allows for the scope of the requirements in this bill to be completed in a reasonable timeline. Minimal fiscal impact to district. Many districts already align to to requirements outlined in SB 934. Districts may have to provide extended contract pay and/or substitutes to release TAG coordinators for training specific to the revised statute and OAR regarding TAG identification. Districts will also have to revise their district TAG plan and provide communication pathways to families regarding the changes to identification practices.
Statement of Need: OAR 581-022-2325 needs to be amended to reflect the requirements of SB 934. The bill was passed by Legislature and signed by the governor at the end of the 2025 session. Changes to OAR 581-022-2325 provide clarity regarding the Talented and Gifted screening process for students.
Fiscal Impact Statement: This rule does not have a fiscal impact.
Statement of Need: The proposed language responds to identified needs by clarifying key definitions and strengthening grammatical precision based on feedback received during the engagement process, ensuring the rules are easier for districts, families, and partner agencies to understand.
Fiscal Impact Statement: In considering Fiscal Impacts, we do not see any negative short or long term fiscal impacts.
Statement of Need: House Bill 3037 was passed in the 2025 legislative session and updates the statute with technical fixes for the administration of three of the Aligned Programs - the Student Investment Account, Early Indicator and Intervention Systems, and High School Success. In many areas of the rules for these programs there is a mirroring or restating or statute language that was updated by HB 3037, or a reference to a specific statute language that was updated by HB 3037 which requires the rules to be updated or changed. If these rules are not updated there will be a contradiction between statute and rule, which would create difficulty to efficiently and accurately administer the grants. Additionally, it would create confusion and burden to schools and districts, as well as potential delay in distributing grant funds.
Fiscal Impact Statement: For staff and volunteers, these updates help ensure that the Department’s processes are transparent and predictable. The revised rules reduce ambiguity in reporting pathways and investigative steps, which supports employees and volunteers in understanding their rights and responsibilities. This clarity is especially important for individuals who may have previously faced disproportionate scrutiny, inconsistent treatment, or barriers in navigating district systems.
Statement of Need: The Department’s Reports and Investigations of Sexual Conduct (RISC) Unit is responsible for investigating allegations of sexual conduct involving a non-licensed school employee, contractor, agent, or volunteer and a student. When an education provider receives a report of suspected sexual conduct, they must notify the Department. The RISC Unit then evaluates the report and conducts an investigation when statutory criteria are met. In addition, education providers are required to verify with the Department, prior to hiring or accepting school-based services from a non-licensed individual, whether the individual has an ongoing investigation or
substantiated report of sexual conduct. The Department’s RISC Unit ultimately serves students by ensuring timely, impartial investigations that prioritize student safety. By requiring education providers to verify a non-licensed individual’s history before employment or service, the RISC Unit helps prevent individuals with substantiated sexual conduct from gaining access to students and supports safer learning environments across Oregon.