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PBAM Minimum Chart of Accounts Interactive Search

2023 PBAM Minimum Chart of Accounts Interactive Search Overview

The Program Budgeting and Accounting Manual (PBAM) 2023 Minimum Chart of Accounts Interactive Search provides two ways to search the PBAM. The first section labeled Account Code Search allows users to type letters and numbers to search matching account codes from the entire PBAM Minimum Chart of Accounts. Below the Account Code Search feature, users can search individual account code dimensions of the PBAM Minimum Chart of Accounts.

For each type of transaction within a school or educational service district, the specific account code is made up of a combination of classifications called dimensions. Each dimension describes a way of classifying financial activity. The five dimensional searches are: Fund, Revenue Source, Expenditure Function, Expenditure Object, and Expenditure Area of Responsibility. These dimensions, searched in part or when viewed as a whole, can provide users with a better understanding of how school districts and education service districts in Oregon are spending their funds.

For more information about the Program Budgeting and Accounting Manual, please visit the Oregon Department of Education’s District Budgeting and Accounting page or contact the School Finance Team.