Chief Financial Officer
541-524-2260, ext. 1049
Accounting data is gathered by the State from Oregon school districts and placed in a database that is accessible to the public. The database can be accessed on the ODE website. 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.
In its most recent audit of the Baker School District, auditing firm Umpqua Valley Financial issued the District the following opinion: “In our opinion, the financial statements...present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Baker School District No. 5J as of June 30, 2023, and the respective changes in financial position and, where applicable, cash flows thereof, for the year then ended in accordance with accounting principles generally accepted in the United States of America.”