There is a newer version of the Oregon Revised Statutes
2015 Oregon Revised Statutes
Volume : 07 - Public Facilities, Finance
Chapter 294 - County and Municipal Financial Administration
GENERAL PROVISIONSCOUNTY AND MUNICIPAL FINANCIAL ADMINISTRATION- Section 294.005 - Definitions for ORS 294.005 to 294.025.
- Section 294.010 - Surrender of warrants upon payment.
- Section 294.015 - Payment on lost, stolen or destroyed warrants upon affidavit of owner, payee or representative.
- Section 294.020
- Section 294.025 - Effect of wrongful payment; liability of officer.
- Section 294.027 - Provisions relating to warrants and payment of claims.
- Section 294.028 - Payment of warrants by depository.
- Section 294.029 - Provisions of ORS 294.027 and 294.028 not mandatory.
- Section 294.030 - Deductions for bonds from compensation of municipal and other employees; purchasing bonds in advance.
- Section 294.033 - Investment of deferred compensation funds.
- Section 294.035 - Investment of funds of political subdivisions; approved investments.
- Section 294.040 - Restriction on investments under ORS 294.035.
- Section 294.045
- Section 294.046 - List of approved securities for investment under ORS 294.035; distribution.
- Section 294.047 - Loss of principal on liquidation of investments.
- Section 294.048 - Borrowing money when premature withdrawal or liquidation of certain investments would cause loss.
- Section 294.050
- Section 294.052 - Definitions; investment by municipality of proceeds of bonds.
- Section 294.053 - Investment by county in master warrants of county.
- Section 294.055 - Use by counties of moneys received from federal government under the Mineral Leasing Act.
- Section 294.060 - Apportionment of moneys received by counties from federal forest reserves to road and school funds.
- Section 294.063
- Section 294.065 - Use by counties of moneys received from federal government under the federal Flood Control Act.
- Section 294.070 - Expenditure of Taylor Grazing Act funds; advisory board.
- Section 294.080 - Disposition of interest earned on funds held by county treasurer.
- Section 294.085
- Section 294.090 - County orders and vouchers to be numbered to correspond to warrants drawn.
- Section 294.095 - Action or proceeding with respect to budget or levy; fiscal year with respect to which taken.
- Section 294.100 - Public official expending money in excess of amount or for different purpose than provided by law unlawful; civil liability.
- Section 294.105
- Section 294.110
- Section 294.115
- Section 294.120 - Use of facsimile signatures.
- Section 294.125 - Investment of funds authorized by order of governing body; limitations.
- Section 294.135 - Investment maturity dates.
- Section 294.145 - Prohibited conduct for custodial officer.
- Section 294.155 - Annual audit report; monthly report.
- Section 294.160 - Opportunity for public comment on new fee or fee increase.
- Section 294.175 - Definitions; county expenditures for assessment; determination of adequacy; certification of adequacy; appeal of denial of certification; effect of certification.
- Section 294.178 - Assessment grant to county; determination of grant amount; transfer to Assessment and Taxation County Account in certain circumstances.
- Section 294.181 - Alternative method for certification.
- Section 294.184 - County Assessment Function Funding Assistance Account; sources; purpose.
- Section 294.187 - County Assessment and Taxation Fund; sources; purpose.
- Section 294.205
- Section 294.210
- Section 294.215
- Section 294.220
- Section 294.225
- Section 294.230
- Section 294.235
- Section 294.240
- Section 294.245
- Section 294.250 - Publication by county governing body of schedule of expenditures and statement of proceedings; manner of publication; notice.
- Section 294.255
- Section 294.260
- Section 294.305 - Sections constituting Local Budget Law.
- Section 294.310
- Section 294.311 - Definitions for ORS 294.305 to 294.565.
- Section 294.315
- Section 294.316 - Application.
- Section 294.320
- Section 294.321 - Purposes.
- Section 294.323 - Budget period.
- Section 294.325
- Section 294.326
- Section 294.330
- Section 294.331 - Budget officer.
- Section 294.333 - Basis of accounting used by municipal corporation; change of basis.
- Section 294.335
- Section 294.336
- Section 294.338 - Compliance with Local Budget Law required prior to expenditure or tax certification; exceptions.
- Section 294.340
- Section 294.341
- Section 294.343 - Internal service funds.
- Section 294.345
- Section 294.346 - Reserve fund established without vote; review of need for reserve fund; unexpended balances; application to system development charges.
- Section 294.347
- Section 294.348
- Section 294.350
- Section 294.351
- Section 294.352
- Section 294.353 - Elimination of unnecessary fund; disposition of balance.
- Section 294.355
- Section 294.356
- Section 294.358 - Expenditure and resource estimate sheets; made part of budget document.
- Section 294.360
- Section 294.361 - Contents of estimate of budget resources.
- Section 294.363
- Section 294.365
- Section 294.366
- Section 294.368 - Determination of estimated tax revenues.
- Section 294.370
- Section 294.371
- Section 294.373 - Reserving receipts from revenue-producing property or facility; deposit in special fund.
- Section 294.375
- Section 294.376
- Section 294.378 - Certain interest to be included in budget; method.
- Section 294.380
- Section 294.381
- Section 294.383 - Inclusions in accrued revenues of school, education service, community college and community college service districts using accrual basis of accounting; State School Fund grant calculations.
- Section 294.385
- Section 294.386
- Section 294.388 - Estimates and reconciliation of expenditures and other requirements; form and contents.
- Section 294.390
- Section 294.391
- Section 294.393 - Preparation of estimates by school, education service and community college districts and by municipal corporations operating public utility or hospital.
- Section 294.395
- Section 294.396
- Section 294.398 - Estimate of unappropriated ending fund balance for each fund.
- Section 294.400
- Section 294.401
- Section 294.403 - Budget message.
- Section 294.405
- Section 294.406
- Section 294.408 - Time of making budget message and document.
- Section 294.410
- Section 294.411
- Section 294.413
- Section 294.414 - Budget committee.
- Section 294.415
- Section 294.416
- Section 294.418
- Section 294.419
- Section 294.420
- Section 294.421
- Section 294.423 - Governing body of certain municipal corporations to be budget committee; exception.
- Section 294.425
- Section 294.426 - Budget committee meeting; notice; receipt of budget message and document; provision of copies of document.
- Section 294.428 - Budget committee hearings; approval of budget document.
- Section 294.430
- Section 294.431 - Submission of budget document to tax supervising and conservation commission before date of public hearing.
- Section 294.433 - Format for notices and summaries.
- Section 294.435
- Section 294.437
- Section 294.438 - Publication of notice of meeting, financial summary and budget summary; requirements of financial summary and notice of meeting; rules.
- Section 294.440
- Section 294.441 - Requirements for financial summaries of school, education service and community college districts.
- Section 294.443
- Section 294.444 - County budget summary of revenues and expenditures funded in part by state resources.
- Section 294.445
- Section 294.447
- Section 294.448 - Manner of publication; alternative requirements in certain cases.
- Section 294.450
- Section 294.451 - Sufficiency of publication of budget documents; notice to governing body and assessor of publication error.
- Section 294.453 - Hearing by governing body on budget document as approved by budget committee; alternative procedure in certain cases.
- Section 294.455
- Section 294.456 - Governing body to adopt budget, make appropriations, declare and categorize property tax amount or rate; amendment of budget estimates, appropriations and tax amounts or rates limited; requirements for appropriations and tax amounts or rates.
- Section 294.458 - Filing copy of budget and certain documents with county assessor and Department of Revenue; records.
- Section 294.460
- Section 294.461 - Tax certification contrary to law voidable by Oregon Tax Court; appeal procedure.
- Section 294.463 - Transfers of appropriations within fund or between funds.
- Section 294.465
- Section 294.466 - Appropriation of pass-through revenues.
- Section 294.468 - Loans from one fund to another; commingling cash balances of funds.
- Section 294.470
- Section 294.471 - Supplemental budget in certain cases; no increase in property taxes permitted.
- Section 294.473 - Procedure when supplemental budget changes estimated expenditures by more than 10 percent.
- Section 294.475
- Section 294.476 - Local option tax approved after adoption of budget; supplemental budget.
- Section 294.478 - School or community college district expending federal or state funds in emergency.
- Section 294.480
- Section 294.481 - Authorization to receive grants or borrow or expend moneys to respond to public emergency.
- Section 294.483
- Section 294.485
- Section 294.490 - Department of Revenue not to interfere with fiscal policy of municipal corporation.
- Section 294.495 - Department of Revenue to construe Local Budget Law; rules.
- Section 294.500 - Declaratory ruling by Department of Revenue as to its rules; rules.
- Section 294.505 - Division of Audits to issue notification of budgetary irregularities; Department of Revenue to advise municipal corporation of correct procedures.
- Section 294.510 - Order for revision of budgetary procedures; enforcement.
- Section 294.515 - Appeal by municipal corporation from Department of Revenue order.
- Section 294.520 - Priority of appeals under Local Budget Law.
- Section 294.525
- Section 294.555
- Section 294.565 - Failure to file copy of required budget, reports or other documents; effect.
- Section 294.605 - Definitions for ORS 294.605 to 294.705.
- Section 294.608 - Populous counties; establishment of tax supervising and conservation commission or submission of financial summary.
- Section 294.610 - Tax supervising and conservation commission; members; appointment; qualifications; term; removal; filling vacancies.
- Section 294.615 - Oath of commissioner.
- Section 294.620 - Office of commission; employment and compensation of assistants.
- Section 294.625 - Jurisdiction of commission.
- Section 294.630 - Tax supervising and conservation commission account.
- Section 294.632 - Commission calculation and report of costs; municipal corporation reimbursement of commission costs.
- Section 294.635 - Submission of budget estimates by levying boards.
- Section 294.640 - Hearing on budget.
- Section 294.645 - Consideration of budget by commission; certifying objections or recommendations to levying board; procedure where municipality holds hearing in place of commission.
- Section 294.650 - Striking unauthorized items from budget; reducing total amount to within limits permitted by law and Constitution.
- Section 294.655 - Hearing on special tax levies and bond issues proposed for elector approval.
- Section 294.660 - Compiling information as to indebtedness; including in annual report.
- Section 294.665 - Levying board to submit audit report or financial statements annually.
- Section 294.670 - Commission may inquire into management, books and systems; rules.
- Section 294.675 - Calling joint meetings of levying boards.
- Section 294.680 - Certifying excessive or unauthorized expenditures to district attorney; action by district attorney.
- Section 294.685 - Annual report by commission.
- Section 294.690 - Records and files of commission open to public inspection.
- Section 294.695 - Attorney General as legal advisor and counsel to commission.
- Section 294.700 - Proceedings to collect penalties.
- Section 294.705 - Tax supervising and conservation commission fund.
- Section 294.710 - Procedures for establishing commission; annual appropriations.
- Section 294.725 - Definitions for ORS 294.725 to 294.755.
- Section 294.730 - Fund created; State Treasurer as custodian; use of moneys; distribution of earnings.
- Section 294.735 - Payments to fund by political subdivisions; benefit cost rate, account reserve ratio and percentage rate determinations and redeterminations; effect of negative balance; refunds; extended plans of additional payments.
- Section 294.740 - Refund of account balances; payment of deficits; erroneous benefit payments.
- Section 294.745 - Analysis of fund receipts and expenditures; report to Legislative Assembly.
- Section 294.750 - Experience and liability of successor political subdivisions; unpaid assessment.
- Section 294.755 - Payment on quarterly basis; remedies for collection.
- Section 294.805 - Definitions for ORS 294.805 to 294.895.
- Section 294.810 - Local and tribal governments authorized to place limited funds in pool.
- Section 294.815 - Period of investments; withdrawal of funds.
- Section 294.820 - Establishment of investment pools by intergovernmental agreement; conditions; powers.
- Section 294.825 - State Treasurer as investment officer; bond; employment of personnel; rules.
- Section 294.830
- Section 294.831 - Investment objective; limit on maturity dates.
- Section 294.835 - Standard of care; investment in certain stocks prohibited.
- Section 294.840 - Investment policies; review; separate policies for individual public bodies.
- Section 294.845 - Investment officer to invest, reinvest pool funds.
- Section 294.847 - Prohibited conduct for investment officer.
- Section 294.850 - Contracts with persons to perform investment functions; compensation; bond.
- Section 294.855 - Legal opinions; investment counseling services; mortgage services.
- Section 294.860 - Custody of investment documents; collection and distribution of income; calculation and allocation of profit and loss; defaulted payments of principal and interest, collection, compromise.
- Section 294.865 - Monthly deductions from income received for payment of expenses.
- Section 294.870 - Separate accounts for public bodies; reports on investment changes and monthly financial statements required.
- Section 294.875 - Monthly report of investments of pool funds; distribution.
- Section 294.880 - Program examination and audit; report; distribution.
- Section 294.882 - Merger or subsequent separation of investment pool and Oregon Short Term Fund; preconditions.
- Section 294.885 - Oregon Short Term Fund Board; members; appointment; term; vacancies.
- Section 294.890 - Board members serve without compensation; selection of chairperson.
- Section 294.895 - Board duties, generally.
- Section 294.900 - "Council of governments" defined.
- Section 294.905 - Budget committee; membership; term; vacancies; officers; meetings to be public.
- Section 294.910 - Estimates of expenditures; organization and format; matters to be included.
- Section 294.915 - Notice of budget committee meeting; public availability of documents.
- Section 294.920 - Hearing on budget document.
- Section 294.925 - Supplemental budget; conditions; term; publication.
- Section 294.930 - Authority of Department of Revenue; budget records maintained by council of governments.
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