Since 2020 Oregon has received $1.62 billion in Elementary and Secondary School Emergency Relief (ESSER) funds to support the needs of all students, with a focus on historically excluded communities disproportionately impacted by the COVID-19 pandemic. The state has allocated 90 percent of its allotment directly to school districts and ESDs to address their community’s unique needs. The remaining 10 percent has been used to fund
12 state-wide equity-driven initiatives designed to:
- Address unfinished learning through asset-based acceleration strategies,
- Prioritize health, safety, wellness, and connections for all communities,
- Increase access to culturally responsive mental and social/emotional wellbeing supports, and
- Strengthen high-quality, culturally sustaining and revitalizing instruction, leadership, and pathways to graduation and post-secondary transitions.
For a complete picture of each district's planned expenditures, including capital expenses, please view the districts' ESSER III Integrated Planning Tool (IPT) and the districts' approved budgets on their individual websites. Each plan was co-created using community engagement as a driving factor to tailor the IPT to their local needs.
The ESSER Expenditure Transparency Dashboard has been designed to facilitate public access to information about local ESSER spending. This dashboard shows detailed data for district and ESD reimbursement requests that ODE has processed for each of the three rounds of ESSER funding.
ESSER funding is disbursed to districts and ESDs after they have already incurred expenses and submitted them for review and reimbursement.
As a result, this dashboard only reflects requests that have been processed by ODE. This dashboard will be updated as additional district reimbursement requests for ESSER funds are processed.
The ESSER Expenditure Transparency Dashboard is designed to provide members of the community with easy access to details about how school districts have spent their ESSER funding. Detailed local information can be accessed by following a few simple steps:
- In the dashboard below, select one of the blue “Explore ESSER [I, II, III] Claims” buttons along the bottom of the page to view the summary of funds claimed by district for that grant.
- To view the percentage of funds claimed for a specific district, select the district name in the “Filter by District” drop down list above the table. To reset the table, click the blue “Reset Filters” button next to the district name drop down.
- To view detailed expenditure data for the grant, click the blue “ESSER [I, II, III] Detail” button in the bottom right of the page. Next, there are several ways to filter the detailed claim data, described below. To reset the table, click the blue “Reset Filters” button next to the district name drop down. For more information on Function and Object codes and what they mean, click the “Understanding Function and Object Codes” box directly below.
By District: Select a district name in the “Filter by District” drop down list above the table.
By Function Code: Click one of Function codes in the table on the left to show a breakdown of expenses in that category by Object code in the table on the right.
By Object Code: Click one of Object codes in the table on the right to show a breakdown of expenses in that category by Function code in the table on the left.
- Click “Back to ESSER [I, II, III] Summary” to return to the summary by district for the current grant; or
- Click “ESSER [I, II, III] Summary” to view the summary by district for the next ESSER grant.
The dashboard below displays detailed reimbursement claim data organized by the Function and Object expenditure codes found in the Program Budgeting and Accounting Manual (PBAM). The PBAM outlines an accounting code structure that all school districts and education service districts are required to use. The accounting code structure outlined in the PBAM is designed to provide consistent classification of expenditures to allow valid spending comparisons among schools and districts.
To provide a better understanding of Function and Object codes for those who are unfamiliar with them, ODE has created an abridged version of the PBAM. The abridged version of the PBAM linked below provides both an overview and detailed definitions of each of the Function and Object codes that appear in the below dashboard.
For questions regarding the PBAM and the codes described within, please contact the
School Finance team.
Program Budgeting and Accounting Manual (PBAM) - Abridged