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Oregon Revised Statutes

Or. Rev. Stat. § 327.101 (2026)

Adjustment of distribution between fiscal years

✓ current as of May 2026
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      327.101 Adjustment of distribution between fiscal years. (1) Each fiscal year, the distribution to a school district under ORS 327.008 and 327.013 shall be adjusted to fully reflect the difference between the apportionment due to the district for the prior fiscal year under ORS 327.008 and 327.013, and the amounts actually distributed to the district in the prior fiscal year under ORS 327.008, 327.013 and 327.099. The adjustment shall be made to the May 15 apportionment to the district.

      (2) No consideration shall be made in the adjustment made under subsection (1) of this section for any penalties, forfeitures or additional receipts of State School Fund moneys, except when expressly directed by law.

      (3) An amount of funds equal to the sum of all negative adjustments made to the May 15 apportionment under subsection (1) of this section shall be used by the Department of Education for purposes of funding positive adjustments required under subsection (1) of this section in the same fiscal year.

      (4) If the amounts available under subsection (3) of this section are either not sufficient or exceed the adjustments to districts required under subsection (1) of this section, the Superintendent of Public Instruction shall recalculate the funding percentage in ORS 327.013 (1)(a) to distribute as nearly as practicable the total sum available for distribution. [1991 c.780 §13; 1993 c.61 §8; 2005 c.209 §4; 2005 c.755 §20; 2009 c.698 §16]

 

      327.102 [2007 c.519 §1; renumbered 327.162 in 2025]

 

      327.103 [Formerly 327.032; 1989 c.491 §5; 1991 c.693 §32; 1995 c.660 §47a; 2003 c.390 §§1,3; 2009 c.184 §4; renumbered 327.158 in 2025]

 

      327.105 [Repealed by 1963 c.570 §33]

 

      327.106 [1991 c.393 §3; 1995 c.659 §2; 1997 c.521 §13; 2011 c.704 §4; renumbered 327.161 in 2025]

 

      327.108 [2016 c.109 §2; 2017 c.66 §32; 2017 c.726 §16; renumbered 327.088 in 2025]

Notes of Decisions
Cited in 1 case, 2007–2007 · leading case: Coquille Sch. Dist. 8 v. Castillo, 159 P.3d 338 (Or. Ct. App. 2007).
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Coquille Sch. Dist. 8 v. Castillo, 159 P.3d 338 (Or. Ct. App. 2007). “ORS 327.101(1). Finally, the legislature has granted the superintendent express authority to withhold funds from a school district if the superintendent determines that a school district is not complying with the standards set by the State Board of Education’s rules.”
— Or. Rev. Stat. § 327.101(1) — 1 case
Coquille Sch. Dist. 8 v. Castillo, 159 P.3d 338 (Or. Ct. App. 2007). “ORS 327.101(1). Finally, the legislature has granted the superintendent express authority to withhold funds from a school district if the superintendent determines that a school district is not complying with the standards set by the State Board of Education’s rules.”
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