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Expenditure Reports

Multiple Agency - Expenditure Report (SFMA & Other Systems)

This report provides information on expenditures (i.e., cash transactions/payments) for the agencies that utilize the Statewide Financial Management Application (SFMA) issued for the fiscal year 2018 (July 1, 2017 - June 30, 2018).

Generally, the information contained in these agency expenditure files was generated as follows:

​* All payments for the fiscal year 2018 (July 1, 2017 through June 30, 2018) that were applied to an expense account within SFMA for the agency.

* Payments to individuals identified in the system (i.e., benefit, foster care, crime victim payments, etc.), not including expenditures to employees, were removed to protect against the inadvertent disclosure of records that may be protected under federal or state law or contractual requirements.
 
* 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.
 
* Any payment that did not include a vendor name within SFMA was removed. Many agencies use subsystems to generate checks and only provide SFMA with summary information.

* System entries related to vendors with negative amounts (i.e., credit amounts) were removed.

This Fiscal Year expenditure report does not include credit entries if the vendor line item was negative in total, nor does it include reimbursements by third parties for travel (e.g State of Oregon employee travel paid for, partially or in full, by the US Government, by conference organizers, etc.). This may cause expenditures listed in the report to be overstated, as the credit portion of these types of transactions may be excluded.

This report does not include information on expenditures for Oregon Universites or semi-independent agencies, boards and commissions.

Note 1: The Oregon Lottery, Aviation, and ODOT expenditure files are each generated by systems maintained by those agencies, respectively - (i.e. SFMA is not used to generate the information) though these agencies are included in the single file below.

Note 2: For additional information about content removed from reports to ensure proper protection of confidential information, and a listing of agencies included in this report, click on the following link. A​dditional Report Information​​ (pdf)

Note 3In addition, a complete monthly update of Secretary of State expenditures can be found through this monthly update link​.  

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Historical: Expenditure Reports by Fiscal Year 

​​​2017

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Data Viewer - Multi Agency - Expenditures


To open the data viewer below, click the   icon in the top right corner of the frame. A new window will open and provide a wide range of tools to visualize, filter, graph, and download the data. 


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  Fiscal Year 2018: State Agencies - Expenditures

 


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County Lottery Funds - Expenditures


The Oregon Legislature passed House Bill 3188 during the 2011 Legislative Session. 

This bill requires that each of the 36 Oregon Counties report on expenditure information, related to the use of Lottery Funds for the purpose of economic development, as referenced in ORS 461.512

A composite report that includes data and information in a machine readable format from all 36 Counties, for Fiscal Year 2018 - 2015 is provide below. 

Oregon County Expenditures of State Lottery Funds: Composite 2017-2015
List View   (browsing data)

Table View   (downloading data) 
For questions contact Mckenzie Farrell (Association of Oregon Counties). 


The Oregon Lottery also maintains a database to track the funds that are alloted through grants to counties, and how the funds are expended. For more information review How Lottery Funds are Allocated & Reports by County.


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School District Expenditures


School District Expenditure Data: HB 3035 (2013)

Per HB 3035 (2013), annual expenditure data and information for school districts is provided through the links below. 

The Oregon Department of Education (ODE) currently collects data and maintains a website that includes information on school district revenues and expenditures. 

Actual Expenditures by Fund and Function

​Actual Expenditures by Fund, Function, and Object
For additional information, emailode.frontdesk@ode.state.or.us 
or call (503) 947-5600. 

Tax Expenditures


Tax Expenditure Defined

The 1995 Budget Accountability Act (ORS 291.201) defines a tax expenditure as: 
any law of the Federal Government or of this state that exempts, in whole or in part, certain persons, income, goods, services, or property from the impact of established taxes, including, but not limited to tax deductions, tax exclusions, tax subtractions, tax exemptions, tax deferrals, preferential tax rates, and tax credits.
The term "tax expenditure" derives from the parallel between these tax provisions and direct government expenditures. For example, a program to encourage businesses to purchase pollution abatement equipment could be structured with an incentive in the form of a tax credit or a direct payment by the state to businesses. Tax expenditures can be viewed as: (1) providing financial assistance to certain groups of taxpayers, (2) providing economic incentives that encourage specific taxpayer behavior, or (3) simplifying or reducing the costs of tax administration. While the third of these policy objectives eliminates inefficiencies within the tax code, the first two could be implemented with direct expenditures rather than tax expenditures​.


Tax Expenditure Reports

The biennial tax expenditure report accompanies the Governor's recommended budget submitted to the Legislature before each session. It describes provisions of Oregon tax laws that impart special treatment to a group of taxpayers, such as exclusions, credits, deductions, and exemptions. This report describes each provision and provides revenue loss estimates and evaluations of effectiveness. It also includes summary tables that group tax expenditures accourding to tax parogram and budget program/function.

ORS 291.203 provides the statutory reference and requirement for these reports. Links below provide access to Department of Revenue current and historical tax expenditure and statistical reports.

Tax Expenditure Reports

DOR Statistical Reports
https://www.oregon.gov/DOR/programs/gov-research/pages/research-section.aspx
 

For additional information email the Department of Revenue Research Section at the following address. dor.research@oregon.gov

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Residential Energy Tax Credits of $2,000 or more—Oregon Department of Energy

The Oregon Department of Energy issues residential energy tax credits to Oregonians. Incentives are available for ductless heat pumps, furnaces, electric vehicle charging infrastructure, solar energy systems, and other energy efficiency devices. For calendar year 2017, ODOE (Oregon Department of Energy) issued nearly 17,000 residential tax credits to Oregon households. 

Tax credits that meet the statutory criteria of $2,000 or more are reported below. Generally, these credits are for solar or wind installations. This year’s reporting covers July 1, 2017 through June 30, 2018.

The RETC program ended (sunset) on December 31, 2017, and final applications were due June 1, 2018. ODOE is no longer accepting applications for this program. 

 

Visit https://www.oregon.gov/energy/Incentives/Pages/RETC.aspx​​ for more information about ODOE's residential energy programs. 
Notes:
* Reported tax credits issued may differ slightly from tax credits allowed due to rounding.

* Tax credit amounts for photovoltaic systems are updated each year. The amount is $1.30 per watt for the 2017 tax year and $1.50 per watt for the 2016 tax years. 
* Available credits are capped at $6,000 per system, or $1,500 per year taken over four years, and may not to exceed 50 percent of system cost.  
* For photovoltaic systems, the "Units Capacity" is the watts of the installed capacity of direct current (DC).
* This report combines data from Oregon Department of Energy databases and the PowerClerk database. Some data from the on-line PowerClerk database has been converted to make it consistent with ODOE data. For systems where the data source is ODOE’s database, "Total Energy (MMBTU)" is a generic estimate of annual energy production for each photovoltaic system. It is not based on project-specific data. For systems where the datasource is the PowerClerk database, "Total Energy (MMBTU)" is a project-specific estimate of annual energy production for each system.
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Energy Incentive Program (EIP)—Oregon Department of Energy

ODOE’s Energy Incentive Program issues tax credits to Oregon businesses, public agencies, and nonprofits that invest in energy conservation or transportation projects. The agency also issues grants for renewable energy development projects; the grants are funded through tax credit auctions overseen by the Department of Revenue. 

This year’s report covers July 1, 2017 through June 30, 2018Withdrawn, Denied, Inactive, and Expired projects are excluded.

The Energy Incentive Program tax credits ended (sunset) at the end of the 2017 tax years, which is dependent on applicants' tax year. The renewable energy development granst will be offered until the funds are exhausted. 

Visit https://www.oregon.gov/energy/Incentives/Pages/default.aspx for more information about ODOE's commercial energy programs. 

Notes:
* The report shows tax credits and grant awards issued and may differ slightly from tax credits and grants allowed due to rounding.
* Commercial conservation projects with project costs under $20,000 are administered under the Small Premium Projects (SPP) program. For SPP projects, ODOE uses predetermined tax credit amounts based on a project's anticipated energy savings, up to a maximum credit of $7,000 per project. The tax credit may not exceed 35 percent of the certified costs.
* Commercial, agricultural, and industrial conservation projects with project costs greater than $20,000 are administered through a competitive process.
* Tax credits offered through the Transportation program can go to fleets for projects that replace or modify two or more vehicles to use alternative fuels or to projects that install or construct a facility for mixing, storing, compressing, or dispensing fuels for alternative fuel vehicles, including electric charging, compressed natural gas, and propane fueling stations. 
* ODOE awards Renewable Energy Development (RED) grants up to a maximum of $250,000 per project, not to exceed 35 percent of eligible project costs. These grants are available through a competitive process to entities that invest in renewable energy systems. 
 


Historical Data


2016 - Energy Incentive Program 
2015 - Energy Incentive Program

2014 - Energy Incentive Program 
 
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Biomass Producer or Collector Tax Credit Program
Oregon Department of Energy


ODOE issues tax credits under the Biomass Producer or Collector Tax Credit program for the production and collection of biomass material — such as wood, methane, or manure — that is sourced in Oregon and used as biofuel.

The report below covers July 1, 2017 through June 30, 2018​Withdrawn, denied, and incomplete applications are excluded.

ODOE's Biomass Collector or Producer Tax Credit program ended (sunset) at the end of the 2017 tax year, and ODOE must receive biomass tax credit applications within 60 days of the end of the applicant's 2017 tax year. A new Bovine Manure Tax Credit ​program administered by the Oregon Department of Agriculture began with the 2018 tax year. 

Visit https://www.oregon.gov/energy/Incentives/Pages/Biomass-Tax-Credits.aspx​ for more information about ODOE's biomass incentive program. 

Notes:

  • The report shows tax credits issued and may differ slightly from tax credits allowed due to rounding.
  • The tax credit rate depends on the biomass material type.
  • The energy value of the biomass materials in Million Btu (MMBtu) is estimated.


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