Page updated February 22, 2011

The Chart of Accounts used by Salem-Keizer Public Schools is based on Oregon Department of Education (ODE) minimum requirements adopted as Administrative Rule by the State Board of Education. The State designed these requirements to provide consistent classification of revenues and expenditures to allow valid comparisons among schools and districts. (Click here for a copy of the ODE Chart of Accounts.)

The Districts Chart of Accounts consists of eight segments. Each of these are described and listed on the linked pages:

Description (length)

1. Fund (3) – identifies type of funds being used
2. OpUnit (3) – identifies location
3. Function (4) - describes activity for which service or materials are acquired
4. SubFunction (3) – breaks down function into more detailed activity/program
5. Area of Responsibility (AoR) (3) - identify expenses for specific curriculum areas
6. Future – if needed (4)
7. Object (6) – identifies the source of the Revenue or the type of Expense
8. Project (5)

Also included are  Expense Object Code Definitions and  Rollup Code listing.

In addition to these eight segments there is also an Organization (Org) code. Org codes are used to condense and simplify the coding of segments 1 through 6 into a unique code, 8 characters in length. The Org code acts primarily as a "shortcut" for these segments, allowing access to all of them as a group with a single code. Instead of the Org code being made up of random numbers there is some significance to the numbers used. The first two characters define the fund by using the last two characters of the fund, characters 3-5 define the OpUnit, and characters 6-8 define the SubFunction.  For example the org code of 01025842 is short for:

The number of keystrokes saved is appreciable when considering that a total of 20 characters exist in these six segments. These Org codes are tied to 6-digit object codes and in some cases an optional project code (4–5 digits).

The resulting account number is used when posting or querying an account.