Welcome to Oregon's comprehensive budget versus actuals analysis tool. This interactive dashboard provides detailed insights into
how school districts across the state performed against their adopted budgets, offering valuable perspectives for both legislative
oversight and district financial management.
Understanding Budget Performance
Effective budget management requires more than just tracking final expenditures—it demands understanding how well districts
predict and execute their financial plans. This dashboard compares what districts planned to spend and receive (their adopted
budgets) with what actually occurred, providing critical insights into fiscal planning accuracy and execution effectiveness.
The dashboard analyzes budget-to-actual performance across multiple dimensions:
- Revenue Performance: How accurately districts projected income from state, local, and federal sources
- Expenditure Execution: Whether districts spent according to plan across major functional areas
- Fund Balance Management: How budget execution affected district reserve levels and fiscal stability
- Variance Patterns: Identifying systematic over- or under-performance in specific budget categories