The results of a 1977 assessment of the value of uniform financial data for the Oregon community college system are described. The utility of both programmatic data and auditable accounting data is also addressed. Business managers, presidents, and governing board chairmen at four community colleges and representatives of six different state agencies were interviewed to determine the perceived need for uniform financial data and views of data formatted in accordance with the Oregon Community College Classification of Accounts. This set of uniform reporting guidelines were derived in large part from the expenditure and revenue categories and definitions outlined in the "Higher Education Finance Manual" of the National Center for Higher Education Management Systems (NCHEMS). The characteristic of the uniform reporting guidelines that almost every user group in Oregon regarded as most important was the capability they provide to generate uniform financial data. Many felt that the ability to compare uniform data would make their tasks easier, while some believed that the ability of community colleges to provide uniform data would result in better management. NCHEMS' observations concerning the design and implementation of a uniform account structure for the community college system in Oregon are presented. The Classification of Accounts format and interview results for each of the user groups are included. (SW)