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Education Service Districts Transparency


The purpose of Oregon’s Education Service Districts (ESDs) is defined in Oregon law (Oregon Revised Statute ORS 334.005). ESDs originated in Oregon's first laws that established a general system of common schools - that has maintained but changed the responsibilities and names of Oregon's mid-level education service entities.
Historically, 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. Services
are offered within four large categories: special needs children, school improvement, technology, and administrative services.
Currently, there are 19 ESDs serving Oregon’s 36 counties.Bac

ESD Revenue Reports 

Contact Information: For more information email Brian Reeder at the Oregon Department of Education, or visit ESD historical revenue reports.

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 is provided from audited financial statements, received by the Oregon Department of Education (ODE) in December of each school year. These statements are reviewed over 3-4 months and validated, before they are posted on the Transparency website.  

ESD Expenditure \ Contract \ Salary Reports

Contact Information: For questions about this data and information, a resource listing of ESDs is provided through the Oregon School Boards Association.    


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 Local Service Plans \ Audit Reports \ Other Resources



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


Contact Information: For questions about this data and information, contact each ESD directly through their website address.    
Local Service Plans
What is a Local Service Plan?  Each ESD, in partnership with their component school districts, must develop a Local Service Plan each year, 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 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. 

Audit Reports - Oregon Secretary of State are from audits performed by the Oregon Secretary of State for Schools and ESDs.

For questions about ESD Local Service Plans, contact the Oregon School Boards Association - List of ESDs.

ESD History 

Information on the history and formation of Education Service Districts (ESDs) is provided through ESD History.