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Education Service Districts Transparency


The purpose of Oregon’s Education Service Districts is defined in Oregon law (Oregon Revised Statute ORS 334.005). Education Service Districts originated in Oregon's first laws establishing a general system of common schools - a system that has maintained but changed the responsibilities and names of Oregon's mid-level education service entity.
Throughout the history of Oregon's regional services system, local governance and state statutes concerning the mission of ESDs has remained somewhat constant: "Education Service Districts assist school districts and the State of Oregon in achieving Oregon's education goals by providing equitable educational opportunities for all of Oregon’s public school students."
Each ESD provides regional services to its component school districts, primarily in areas that the school districts alone would not be able to adequately and equitably provide. Examples include high cost technology systems and children with severe disabilities who qualify under the category of high cost but low incidence. These services are basically offered within four large categories: Special Needs Children, School Improvement, Technology, and Administrative services.
Today, there are 19 ESDs serving Oregon’s 36 counties.Bac

ESD Revenues (Money Coming In)

Funding Overview
Education service districts in Oregon are funded through multiple funding sources: Property taxes, state & federal contracts and grants, state timber receipts, and the State School Fund (SSF) formula.
ESD's General Fund, funding comes from a set amount per ADMw (Average Daily Membership weighted). This amount is made up of property taxes at a unique permanent tax rate.  Other general fund sources are state timber tax receipts and the Oregon State School Funds (SSF).

  • Each ESD, by statute, must spend at least 90% of their total SSF funds directly on school district programs or services.  The other 10% is allocated for the operation of the ESD.
  • State contracts, such as Early Intervention/Early Childhood Special Education and Long-Term Care and Treatment programs, make up another portion of an ESD’s budget. 
  • In addition, school districts often contract with their ESD for additional services beyond what is provided in the Local Service Plan.

Reporting Schedule - ESD Revenue Data

The ESD Revenue data provided below is from audited financial statements that are received by the Oregon Department of Education (ODE) in December of each school year.

After these statements are received, it takes about 3-4 months for the ODE to review and validate the data, before it is submitted for posting on this website. The most recent data is provided below.

ESD Revenue Data Reports by Year 

A composite report that includes revenue data and information from 2014 - 2017 is provided below. This report is sorted by year and is machine readable.

2014 -2017 Composite Data Report - Data Viewer

Data Viewer Guidelines: Clicking on the Data Viewer links above will redirect you to the data.oregon.gov website and a wide range of tools for visualizing and downloading data, creating graphs and maps, and filtering data, etc.

Questions: For additional information or questions about ESD Revenues and the reports provided above, email Brian Reeder, Oregon Department of Education. 

Historical Data: This link provides additional ESD Historical Revenue reports.

ESD Expenditures \ Contracts \ Salary Information

Click on a one of the report links below. A new window will open and redirect you to the data.oregon.gov website where you will be able to use a wide range of tools to visualize, download, and filter data.                      
Fiscal Year ESD (Education Service Districts) Reports ​​ ​ ​

2016 Contract Data Sal​ary Data Expenditure Data
​2017 Contract Data  Salary Data​ Expenditure Data


For questions about the ESD Contract, Salary, or Expenditure data and information, please use the following contact list. Oregon School Boards Association - List of ESDs    
Data Specifics
: What's included in these reports?

Expenditure Information
Generally, the information contained in these ESD expenditure reports (i.e., cash transactions/ payments) was generated as follows:
  • All payments for the fiscal year that were applied to an expense account.
  • If applicable, payments to employees whose records are specifically protected from disclosure based on a protective court order were removed. Payments to all other employees are included.

Contract Information

These reports provide information on contracts and amendments to contracts issued for the fiscal year. The information was generated by each of the respective ESD contract/procurement systems.

The data provided contains information regarding the ESDs' contracts for a variety of goods and/or services. The amounts are estimates of the spend through these contracts, not actual expenditure information.

Salary Information
These reports provide ESD Workforce and Salary Information for the fiscal year. The data provided contains information on ESD positions and salary information. In general, this salary information represents annualized salaries of full time, part time, and if applicable, seasonal or temporary employees. There are instances however, where transparency of information is enhanced by providing the actual salary paid to an individual positon. An example of such a position is a substitute teacher. 
Payments for benefits or vacation payout are not included. This salary data may not reconcile to a full-time annualized salary rate or actual wages paid. Reasons include: fluctuations in work effort; number of months worked in a year; and terms\conditions of employment that can change over time.to Top

ESD Audit Reports \ Local Service Plans \ Other Resources

For your convenience a Data Viewer has been embedded below. Click on the search icon in the upper left hand corner of the frame to search for specific information contained within the data file. 

To open the data viewer and access the full capabilities of the data, click on the 

icon in the top right hand corner of the frame. This will open a new window where you'll be able to use a wide range of tools to visualize, download, or filter the data. 



 ESDs: Local Service Plans, Audit Reports, and Other Resources


Additional Information

Audit Reports
Oregon Secretary of State: Audits performed by the Oregon Secretary of State for Schools and ESDs are available through the following link.

Local Service Plans
What is a Local Service Plan?  Each ESD, in partnership with their component school districts, must annually develop a Local Service Plan which determines how the State School Funds (SSF), will be used. Ninety percent of the SSF revenue received by an ESD is subject to this process.

The Local Service Plan determines programs and services that the ESD will offer its component districts for the following fiscal year. The Plan must include services from at least the following categories:
  • Special education
  • Technology
  • School improvement 
  • Administration
The Plan must also include any "entrepreneurial services" that the ESD intends to offer to any entity either outside of the ESD boundary or inside the ESD boundary but not to a component school district.Under the Resolution Process, by March 1 of the preceding year, at least two-thirds of the school district school boards in an ESD, representing more than one-half of the student population, must approve the Local Service Plan in order for it to be implemented.

Contact Information

For questions about specific ESD Audit Reports, Local Service Plans, or Other Resources listed above, please contact the ESD directly using the following ESD contact list.

ESD History 

Click on the following link for more information about the history and formation of Education Service Districts (ESDs). ESD History

If you have questions or suggestions for the Oregon Transparency Website, e-mail
oregon.transparency@oregon.gov, or use our on​line form​.