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Expenditure Reports

Multiple Agency - Expenditure Reports (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 2019 (July 1, 2018 - June 30, 2019).

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

​* All payments for the fiscal year 2019 (July 1, 2018 through June 30, 2019) 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.

In fiscal year 2019, two new fields were added to each line by request, budget classification number and budget classification name. The addition of these two fields did not change the detail level of the expenditures.​​
 
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, or commissions.
 
Note 1: 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 data file below.
 
Note 2: Additional Report - This report provides: a data dictionary; additional information about content removed from reports to ensure proper protection of confidential information; and a listing of agencies in this year's report.

Note 3Monthly updates - This resource link provides access to the Secretary of State's expenditure reports.

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Historical: Expenditures by Fiscal Year 

                 2018
​​​2017
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Multi Agency - Expenditure Reports


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, or download the data. 


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  Fiscal Year 2019: State Agencies - Expenditures

 



Oregon Lottery: Expenditures

This report includes expenditure data from the Oregon Lottery. The Microsoft Dynamics 2009 is used by Lottery as their standalone ERP (enterprise resource planning) system for financial transactions.



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


Oregon County Expenditure of State Lottery Funds
List View   (browsing data)

Table View   (downloading data) 

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. 

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 according to tax program and budget program/function. 
ORS 291.203 provides the statutory reference.

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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 Renewable Energy Development (RED) Grants – Oregon Dept. of Energy

The Oregon Department of Energy issued grants for renewable energy development projects from 2012 to 2019; the grants were funded through tax credit auctions overseen by the Oregon Department of Revenue. The final set of RED Grant awardees was announced in September 2019. 

ODOE awarded RED Grants up to a maximum of $250,000 per project, not to exceed 35 percent of eligible project costs. The grants were available through a competitive process to entities that invest in renewable energy systems. Grant dollars are not approved or distributed until completion of the project. 

The report below covers RED Grants approved before June 30, 2019 (Fiscal Years 2013 through 2019). 

 Renewable Energy Development Grants  

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Energy Incentive Program (EIP)—Oregon Dept. of Energy

The Oregon Department of Energy’s Energy Incentive Program issued tax credits to Oregon businesses, public agencies, and nonprofits that invested in energy conservation or transportation projects. The Energy Incentive Program tax credits ended (sunset) at the end of the 2017 tax year, which was dependent on the applicants’ tax year. 

This report covers July 1, 2014 through June 30, 2019. Withdrawn, Denied, Inactive, and Expired projects are excluded. 

Notes:

* The report shows tax credits issued and may differ slightly from tax credits allowed due to rounding.

* Commercial conservation projects with project costs under $20,000 were administered under the Small Premium Projects (SPP) program. For SPP projects, ODOE used 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 could not exceed 35 percent of the certified costs.

* Commercial, agricultural, and industrial conservation projects with project costs greater than $20,000 were administered through a competitive process.

* Tax credits offered through the transportation program could go to fleets for projects that replaced or modified two or more vehicles to use alternative fuels, or to projects that installed or constructed a facility for mixing, storing, compressing, or dispensing fuels for alternative fuel vehicles, including electric charging, compressed natural gas, and propane fueling stations. 

  Energy Incentive Program Tax Credits ​  

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Biomass Producer or Collector Tax Credit Program—Oregon Dept. of Energy

The Oregon Department of Energy issued 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 was sourced in Oregon and used as biofuel.  

The program ended (sunset) at the end of the 2017 tax year, which was dependent on the applicants’ tax year. 

The report below covers July 1, 2014 through June 30, 2019 and includes the final set of tax credits issued under the program. ​Withdrawn, denied, and incomplete applications are excluded.  

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. 

  Biomass Producer or Collector Tax Credits Program 

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

The Oregon Department of Energy issued residential energy tax credits to Oregonians between 1977 and 2017. Incentives were available for ductless heat pumps, furnaces, electric vehicle charging infrastructure, solar energy systems, and other energy efficiency devices. The RETC program ended (sunset) on December 31, 2017, and final applications were due June 1, 2018. 

Tax credits that met the statutory criteria of $2,000 or more are reported below. Generally, these credits were for solar or wind installations. The report covers July 1, 2014 through June 30, 2019 and includes the final set of tax credits issued under the program. 

Notes:

* Reported tax credits issued may differ slightly from tax credits allowed due to rounding.

* The tax credit amount for Solar Electric (Photovoltaic) systems is calculated at $2.10 per watt of the installed capacity of direct current for 2013, $1.90 per watt for 2014, $1.70 per watt for 2015, $1.50 per watt for 2016, and $1.30 per watt for 2017, based on tax year.

* Available credits were 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" was 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 online 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. 

  Residential Energy Tax Credits: $2,000 or More​


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Bovine Manure Tax Credit Program—Oregon Dept. of Agriculture 

In 2017, the Oregon State legislature passed House Bill (HB) 2066. This bill moves a portion of the Biomass Collector or Producer Tax Credit program from the Oregon Department of Energy to the Oregon Department of Agriculture (ODA) 

Bovine Manure Tax Credit (Sections 6 through 11 of HB 2066) requires ODA to administer tax credit certifications to qualified bovine manure producers or collectors that produce biofuels. For more information visit

https://www.oregon.gov/ODA/programs/NaturalResources/Pages/BovineManureTaxCredit.aspx 

  BovineManure Tax Credits Program​ ​


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