The Elementary and Secondary School Emergency Relief (ESSER) funds have been awarded to Oregon through three separate federal acts in response to the COVID-19 pandemic: the CARES Act in March 2020 (ESSER I), the CRRSA Act in December 2020 (ESSER II), and the ARP Act in March 2021.
The ESSER funds provide Oregon school districts, Education Service Districts (ESDs) and the Oregon Department of Education (ODE) the opportunity to respond to the unique needs of each district and expand efforts already underway, such as:
- Addressing unfinished learning through asset-based acceleration strategies,
- Prioritizing health, safety, wellness, and connections for all communities,
- Increasing access to culturally responsive mental and social/emotional wellbeing supports, and
- Strengthening high-quality, culturally sustaining and revitalizing instruction, leadership, and pathways to graduation and post-secondary transitions.
To facilitate public access to information about ESSER fund spending, ODE is pleased to release the ESSER Expenditure Transparency Dashboard, found below. This dashboard shows the detailed data for district and ESD reimbursement requests that ODE has processed for all three rounds of ESSER funding.
ESSER funding is disbursed to districts and ESDs on a reimbursement basis. This means that districts and ESDs receive ESSER funds from ODE only after they have already incurred expenses and submitted them for review.
As such, this dashboard does not immediately reflect actual district and ESD expenditures. Rather, this dashboard shows requests for reimbursement that have been processed by ODE. Districts and ESDs may request reimbursements at any time and many make requests monthly, quarterly, or on some other schedule. Often, districts and ESDs wait to submit their expenses in large batches. Therefore, the dashboard will accurately reflect reimbursements made by ODE,
but may not accurately reflect expenditures in realtime at the district level.
As ODE processes district reimbursement requests for ESSER funds, the ESSER Transparency Dashboard will continue to be updated to assist the public in understanding when and how the funds are being spent.
For more information, please visit ODE’s
Federal COVID-19 Stimulus Resources page or contact the
Understanding Function and Object Codes
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