Accountability and Governance

The Portland Children’s Levy is annually audited and administrative expenses cannot exceed 5 percent of revenues; 95 cents of every dollar is invested in programs helping the city’s children. The most recent 2014-15 PCL Audit completed in 2016 by independent auditor Merina & Co. found that administrative expenses were less than 5 percent of revenues, were necessary and proper, and  grant disbursements were properly documented and in accordance with approved budgets.

Our 2015-2016 Budget

Early Childhood $5,347,907
Child Abuse Prevention & Intervention $2,705,641
After School $2,397,309
Foster Care $1444,120
Mentoring $1,355, 008
Hunger Relief $1,330,483
Total $14,580,467

The Children's Levy is committed to accountability

  • Programs funded must be cost effective and have a proven record of success.
  • Investees report on their programs' progress on a semi-annual basis.
  • Investees also report on the demographics of clients served on a biannual basis.
  • The Children's Levy staff perform site visits to ensure that the provider is adhering to the contract terms.
  • The Children's Levy is subject to annual audits and its administrative costs cannot exceed 5 percent. Ninety-five percent of funding is invested in children's programs throughout the city of Portland.
  • All funding decisions are made publicly by a five-member Allocation Committee.
  • The Children's Levy Allocation Committee meetings are open to the public and agendas are posted on the website.
  • Click here for a breakdown of programs and funding amounts.

Program Evaluation

The Children's Levy supports program evaluation of its investments. Each grantee selects program outcomes from a framework of common outcomes created by the Levy. Grantees track client and program data on those outcomes and report annually on their progress. Grantee annual outcomes reports are also used to aggregate grantee data and monitor Levy progress.