Baker School District 5J

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Annual Budget

Accounting data is gathered by the State from Oregon school districts and placed in a database that is accessible to the public. The database web site can be accessed at www.oregon.gov/ode. To gather this data, each school must report their expenditures in the same manner. To standardize expenditure reporting, the Oregon Department of Education’s chart of accounts relates district expenditures to academic functions. It also standardizes and prescribes common definitions for expenditures. The accounting system also takes on the responsibility of tracking resources and services related to multiple aspects of education.