An official website of the State of Oregon
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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:
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.
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:
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
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