2025 Oregon Revised Statutes
Volume : 07 - Public Facilities and Finance
Chapter 291 - State Financial Administration

GENERAL PROVISIONS

• Section 291.001 - Use of accounting terms; determination of appropriate methods of transfer; establishment of funds and accounts.
• Section 291.002 - Definitions.
• Section 291.003 - Federal laws and rules govern use of federal funds; exceptions.
• Section 291.004 [Repealed by 1967 c.419 §68]
• Section 291.005 [1967 c.419 §5; 1969 c.80 §3; renumbered 184.325]
• Section 291.006 [Repealed by 1967 c.419 §68]
• Section 291.007 [1967 c.419 §6; 1969 c.80 §2; renumbered 184.315]
• Section 291.008 [Repealed by 1967 c.419 §68]
• Section 291.009 [1967 c.419 §7; 1969 c.80 §4; renumbered 184.335]
• Section 291.010 [Amended by 1961 c.448 §18; repealed by 1967 c.419 §68]

FISCAL DUTIES OF DEPARTMENT

• Section 291.011 - Blanket fidelity bonds for state officers and personnel.
• Section 291.012 [Amended by 1955 c.58 §1; repealed by 1967 c.419 §68]
• Section 291.013 [1967 c.419 §9; renumbered 184.340]
• Section 291.014 [Repealed by 1967 c.419 §68]
• Section 291.015 - Fiscal responsibilities of department; delegation of fiscal functions.
• Section 291.016 - Making administrative and organizational surveys.
• Section 291.018 - Conducting research; requiring administrative reports from agencies.
• Section 291.020 [Renumbered 291.028]
• Section 291.021 [1973 c.84 §2; 1981 c.766 §2; 1987 c.538 §2; repealed by 1997 c.802 §22]
• Section 291.022 [Formerly 291.558; repealed by 1967 c.454 §119]
• Section 291.024 [Formerly 291.560; repealed by 1967 c.454 §119]
• Section 291.026 - Examining agency records and financial affairs.
• Section 291.028 - Submitting suggestions to Governor for improvement of state governmental administration.
• Section 291.030 - "Agency" defined for ORS 291.032 and 291.034.
• Section 291.032 - Providing technical services involving management and organization.
• Section 291.034 - Providing technical services involving data processing.
• Section 291.035 [2014 c.77 §1; 2015 c.167 §5; 2015 c.243 §8; 2015 c.807 §46; 2017 c.440 §14; 2017 c.512 §1; renumbered 276A.223 in 2017]
• Section 291.036 [1967 c.419 §37; 1969 c.80 §6; 1973 c.159 §1; repealed by 1993 c.500 §2a]
• Section 291.037 [1991 c.531 §1; 2014 c.102 §3; renumbered 276A.200 in 2017]
• Section 291.038 [1967 c.419 §11; 1985 c.594 §1; 1991 c.531 §2; 1993 c.724 §§14,14a; 1995 c.612 §19; 1997 c.484 §2; 1997 c.684 §2; 2003 c.674 §27; 2009 c.601 §3; 2011 c.637 §97; 2013 c.100 §1; 2013 c.692 §1; 2014 c.102 §4; 2015 c.767 §90; 2015 c.807 §41a; renumbered 276A.206 in 2017]
• Section 291.039 [2013 c.692 §3; 2014 c.102 §5; 2015 c.807 §42; 2016 c.48 §1; renumbered 276A.203 in 2017]
• Section 291.040 - State financial report.
• Section 291.041 [2015 c.807 §8; 2017 c.513 §7; renumbered 276A.209 in 2017]
• Section 291.042 - Copyright, patent or other use of state data processing programs, information or materials; disposition of moneys collected.
• Section 291.044 - State agency quarterly report of employee pay-line exceptions.

PUBLIC CONTRACT APPROVAL

• Section 291.045 - Definitions for ORS 291.045 and 291.047.
• Section 291.047 - Public contract approval by Attorney General; exemptions; rules.
• Section 291.049 - Ratification of public contract when performance begun prior to contract approval; conditions; effects; rules.

AGENCY FEE RESTRICTIONS

• Section 291.050 - Definitions for ORS 291.050 to 291.060.
• Section 291.055 - State agency fee approval; exemptions; restoration of temporarily reduced fees.
• Section 291.060 - Report of fees to Legislative Assembly.

FINANCIAL MANAGEMENT DUTIES

• Section 291.100 - Financial management; duties of Oregon Department of Administrative Services; duties of state agencies.
• Section 291.110 - Achieving performance outcomes; monitoring agency progress.
• Section 291.120 - Distribution of agency savings; agency use.

STATE BUDGET; GOVERNOR’S BUDGET AND TAX EXPENDITURE REPORT

• Section 291.190 - Short title.
• Section 291.195 - Policy for financial expenditure planning.
• Section 291.200 - Budget policy.
• Section 291.201 - "Tax expenditure" defined for ORS 291.201 to 291.222.
• Section 291.202 - Budget and tax expenditure report of Governor; department to assist in preparation.
• Section 291.203 - Tax expenditure report by Governor.
• Section 291.204 - Instructions to agencies for submitting budget information.
• Section 291.206 - Guidance of agencies in completing agency request budgets; 10 percent cost reduction options; racial impact statement.
• Section 291.208 - Filing agency request budgets with department; preparing budgets for agencies failing to file.
• Section 291.210 - Preparing tentative budget; updating projected costs of currently authorized programs.
• Section 291.212 [Repealed by 2016 c.117 §75]
• Section 291.214 - Governor to prepare recommendations regarding certain tax expenditures.
• Section 291.215 - Governor’s budget to include amount for deferred maintenance and capital improvements.
• Section 291.216 - Governor’s budget; when due; content.
• Section 291.217 - Outcomes-based budget; contents; legislative review of performance management and performance measurement processes for services provided by contract or by school districts.
• Section 291.218 - Printing Governor’s budget and tax expenditure report; transmitting to members of legislature; distribution.
• Section 291.220 - Furnishing information and assistance to legislature.
• Section 291.222 - Furnishing information and assistance to Governor-elect; revision of budget and tax expenditure report.
• Section 291.223 - Furnishing budget estimates to Legislative Fiscal Officer and Legislative Revenue Officer; confidentiality of estimates.
• Section 291.224 - Inclusion of capital construction program in Governor’s budget; furnishing information to Capitol Planning Commission.
• Section 291.226 [1963 c.617 §3; repealed by 2016 c.117 §75]
• Section 291.227 - Maximum supervisory ratios of certain state agencies; reporting; rules.
• Section 291.228 [2001 c.895 §6; 2003 c.14 §144; 2005 c.209 §2; repealed by 2016 c.117 §75]
• Section 291.229 [2011 c.603 §1; 2012 c.101 §2; 2013 c.1 §104; 2013 c.748 §2; 2015 c.3 §39; 2015 c.767 §91; repealed by 2017 c.285 §3]
• Section 291.230 [2005 c.837 §11; repealed by 2007 c.217 §12]
• Section 291.231 [2012 c.101 §1; 2013 c.1 §103; 2013 c.748 §1; 2015 c.3 §40; 2015 c.767 §92; repealed by 2017 c.285 §3]

ALLOTMENTS

• Section 291.232 - Declaration of policy.
• Section 291.234 - Department to make allotments to state officers and agencies of appropriations and funds; allotment period; exemptions.
• Section 291.236 - Application of allotment system; controlling expenditures and encumbering of emergency, contingent, revolving and trust funds.
• Section 291.238 - Expenditures without allotment prohibited; expenditures from dedicated, revolving and trust funds.
• Section 291.240 [Repealed by 1953 c.168 §4]
• Section 291.242 - Allotment required before expenditure of appropriation; submitting estimates; notice to Legislative Fiscal Office.
• Section 291.244 - Department action on estimates.
• Section 291.246 - Allotments to be made for purpose or classification of expenditure prescribed in appropriation measure.
• Section 291.248 - Notice of allotment.
• Section 291.250 - Claims and encumbrances limited by amount and purpose of allotment.
• Section 291.252 - Modification of allotment previously made; notice to Legislative Fiscal Office.
• Section 291.254 [Repealed by 2003 c.734 §25]
• Section 291.256 [Repealed by 1959 c.608 §1]
• Section 291.258 - Approval of department required for establishment of new personnel position or classification.
• Section 291.260 - Approving, modifying or disapproving requests and budgets to be submitted to the federal government.
• Section 291.261 - Reducing allotment to prevent deficit; exception.
• Section 291.262 [1963 c.182 §6; 1965 c.111 §1; repealed by 1969 c.488 §3]
• Section 291.263 - Vacant positions; information to Oregon Department of Administrative Services; report to Legislative Fiscal Officer.

ALLOCATION OF GOVERNMENTAL SERVICE EXPENSES

• Section 291.272 - Definitions for ORS 291.272 to 291.278.
• Section 291.274 - Determination of funds and appropriations to be assessed.
• Section 291.276 - Department allocation of governmental service expenses among state agencies.
• Section 291.278 - Transfer of allocated amounts.
• Section 291.280 [1967 c.637 §6; repealed by 2007 c.217 §12]
• Section 291.285 - Payment of accounting charges from Economic Development Fund.
• Section 291.290 - Cash account of state agency for receipts from Economic Development Fund.
• Section 291.302 [Repealed by 1953 c.386 §9]
• Section 291.304 [Repealed by 1953 c.386 §9]
• Section 291.305 [1963 c.182 §§1,3; repealed by 2016 c.117 §75]
• Section 291.306 [Repealed by 1953 c.386 §9]

ACTS APPROPRIATING MONEY FROM GENERAL FUND

• Section 291.307 - Appropriation from General Fund to constitute a credit only.
• Section 291.308 [Repealed by 1953 c.386 §9]
• Section 291.310 [Repealed by 1953 c.386 §9]

EMERGENCY EXPENDITURES; EMERGENCY BOARD

• Section 291.322 - Definitions for ORS 291.322 to 291.334.
• Section 291.324 - Emergency Board created.
• Section 291.326 - Powers of board concerning expenditures by state agencies.
• Section 291.328 - Board may require presentation of evidence to support requests for action; filing of orders.
• Section 291.330 - Members of board; confirmation.
• Section 291.332 - Meetings of board; terms of members; filling vacancies on board.
• Section 291.334 - Assistance of Legislative Fiscal Office to board; payment of board expenses.
• Section 291.336 [1957 c.382 §1; repealed by 2016 c.117 §75]

ESTIMATES OF STATE REVENUES

• Section 291.342 - Annual estimation of state revenues; apportionment among counties of any state property tax levy necessary to make up deficiency; quarterly estimates.
• Section 291.344 [Formerly 309.520; 1967 c.454 §97; 1981 c.804 §83; 1991 c.220 §1; renumbered 291.445 in 1991]
• Section 291.345 - Appropriation of certain excess corporate income and excise tax revenues to State School Fund.
• Section 291.348 - Biennial estimate of General Fund and State Lottery Fund revenues; certification to Secretary of State.
• Section 291.349 - Revenue estimate; disposition of revenue in excess of estimate.
• Section 291.350 [1965 c.615 §13; repealed by 1971 c.544 §7]
• Section 291.351 [1995 c.815 §4; 1999 c.23 §2; 2011 c.299 §3; repealed by 2025 c.321 §6]
• Section 291.352 [Renumbered 293.105]
• Section 291.353 [1995 c.815 §5; repealed by 2011 c.299 §5]
• Section 291.354 [Amended by 1959 c.273 §7; 1961 c.280 §3; 1961 c.308 §2; renumbered 293.110]
• Section 291.355 [1979 c.241 §29; repealed by 2001 c.956 §4]
• Section 291.356 [Amended by 1963 c.333 §2; renumbered 293.115]

RATE OF GROWTH OF APPROPRIATIONS

• Section 291.357 - Limitation on rate of growth of appropriations for general governmental purposes; exceeding limitation.
• Section 291.358 [Renumbered 293.120]
• Section 291.360 [Renumbered 293.125]
• Section 291.362 [Renumbered 293.130]
• Section 291.364 [Renumbered 293.135]
• Section 291.366 [Renumbered 293.140]
• Section 291.368 [Renumbered 293.145]
• Section 291.370 [Renumbered 293.150]

LEGISLATIVE REVIEW

• Section 291.371 - Salary plan review by legislative review agency; approval for position reallocation; quarterly reports by state agencies.
• Section 291.372 [Renumbered 293.155]
• Section 291.373 - Reporting of substantive program changes.
• Section 291.374 [Amended by 1955 c.133 §1; 1955 c.672 §1; 1957 c.460 §1; 1959 c.686 §39; 1961 c.268 §13; 1961 c.485 §27; renumbered 293.160]
• Section 291.375 - Legislative review of applications for federal financial assistance; submission, approval required; exemptions.
• Section 291.376 [Renumbered 291.307]
• Section 291.377 - Report to legislative review agency of state position reclassifications.
• Section 291.378 [Amended by 1961 c.590 §1; renumbered 293.165]
• Section 291.380 [Amended by 1961 c.590 §2; renumbered 293.170]
• Section 291.385 [1977 c.85 §1; 1979 c.93 §1; 1985 c.565 §46; repealed by 2012 c.107 §100]
• Section 291.402 [Renumbered 293.205]
• Section 291.404 [Renumbered 293.210]

MASS TRANSIT ASSESSMENT

• Section 291.405 - Assessment of state agencies for mass transit purposes; rates.
• Section 291.406 [Renumbered 293.215]
• Section 291.407 - Mass Transit Assistance Account; source; distribution; assistance of Department of Transportation; exemption from parking code requirements.
• Section 291.408 [Amended by 1959 c.258 §1; renumbered 293.220]
• Section 291.410 [Renumbered 293.225]
• Section 291.432 [Renumbered 293.255]
• Section 291.434 [Renumbered 293.260]
• Section 291.436 [Renumbered 293.265]
• Section 291.438 [Renumbered 293.270]
• Section 291.440 [Renumbered 293.275]
• Section 291.442 [Renumbered 293.280]
• Section 291.443 [1959 c.668 §2; renumbered 293.285]
• Section 291.444 [Renumbered 293.290]

PROCEDURE FOR DETERMINING WHETHER STATE PROPERTY TAX LEVY NECESSARY

• Section 291.445 - Certificate of state agency that issues general obligation bonds; certificate of state tax levy if required; effect of reduction in General Fund appropriations on debt service appropriations.
• Section 291.462 [Amended by 1957 c.138 §1; 1963 c.57 §1; renumbered 293.305]
• Section 291.464 [Renumbered 293.310]
• Section 291.466 [Renumbered 293.315]
• Section 291.468 [Renumbered 293.320]
• Section 291.470 [Renumbered 293.325]
• Section 291.472 [Renumbered 293.330]
• Section 291.473 [1961 c.167 §16; renumbered 293.335]
• Section 291.474 [Renumbered 293.340]
• Section 291.476 [Renumbered 293.345]
• Section 291.478 [Renumbered 293.350]
• Section 291.480 [1955 c.261 §2; renumbered 293.355 and then 293.375]
• Section 291.492 [Renumbered 293.405]
• Section 291.494 [Renumbered 293.410]
• Section 291.496 [Renumbered 293.415]
• Section 291.498 [Renumbered 293.420]
• Section 291.500 [Renumbered 293.425]
• Section 291.502 [Renumbered 293.430]
• Section 291.504 [Renumbered 293.435]
• Section 291.506 [Renumbered 293.440]
• Section 291.508 [Amended by 1957 c.332 §1; renumbered 293.445]
• Section 291.510 [Renumbered 293.450]
• Section 291.512 [Renumbered 293.455]
• Section 291.514 [Renumbered 293.460]
• Section 291.516 [Amended by 1959 c.410 §8; 1959 c.543 §1; renumbered 293.465]
• Section 291.518 [Amended by 1959 c.543 §5; 1961 c.77 §1; renumbered 293.470]
• Section 291.520 [Amended by 1959 c.543 §2; 1961 c.77 §2; renumbered 293.475]
• Section 291.522 [Amended by 1959 c.543 §3; renumbered 293.480]
• Section 291.524 [Renumbered 293.485]
• Section 291.526 [Amended by 1955 c.316 §1; renumbered 293.490]
• Section 291.528 [Amended by 1955 c.316 §2; 1959 c.543 §4; renumbered 293.495]
• Section 291.530 [Amended by 1955 c.316 §3; renumbered 293.500]
• Section 291.532 [Renumbered 293.555]
• Section 291.534 [Renumbered 293.560]
• Section 291.536 [Renumbered 293.565]
• Section 291.538 [Renumbered 293.570]
• Section 291.540 [Formerly 606.220; renumbered 293.575]
• Section 291.548 [1957 c.139 §§1,2; 1959 c.682 §1; renumbered 293.180]
• Section 291.552 [Renumbered 293.605]
• Section 291.554 [Renumbered 293.610]
• Section 291.556 [Renumbered 293.615]
• Section 291.558 [Renumbered 291.022]
• Section 291.560 [Renumbered 291.024]
• Section 291.562 [Renumbered 291.026]
• Section 291.564 [Renumbered 293.620]
• Section 291.566 [Renumbered 293.625]
• Section 291.568 [Renumbered 293.630]
• Section 291.570 [Renumbered 293.635]
• Section 291.572 [Renumbered 293.640]
• Section 291.574 [Renumbered 293.645]
• Section 291.575 [1959 c.259 §1; renumbered 293.650]
• Section 291.576 [Amended by 1959 c.34 §1; renumbered 293.655]
• Section 291.578 [Amended by 1955 c.251 §1; renumbered 293.660]
• Section 291.602 [Repealed by 1959 c.157 §10]
• Section 291.604 [Amended by 1957 c.371 §1; renumbered 293.705]
• Section 291.606 [Amended by 1953 c.706 §2; 1957 c.371 §2; 1961 c.393 §1; 1963 c.520 §1; renumbered 293.710]
• Section 291.607 [1959 c.660 §14; 1961 c.508 §10; renumbered 293.715]
• Section 291.608 [Renumbered 293.720]
• Section 291.610 [Renumbered 293.735]
• Section 291.611 [1959 c.157 §3; renumbered 293.740]
• Section 291.612 [Amended by 1953 c.706 §2; 1957 c.371 §3; 1959 c.245 §1; 1961 c.375 §1; renumbered 293.745]
• Section 291.613 [1957 c.371 §4; renumbered 293.750]
• Section 291.614 [Renumbered 293.755]
• Section 291.616 [Renumbered 293.760]
• Section 291.618 [Renumbered 293.765]
• Section 291.620 [Renumbered 293.770]
• Section 291.622 [Repealed by 1953 c.530 §2]
• Section 291.624 [Repealed by 1953 c.530 §2]
• Section 291.630 [1957 c.330 §1; renumbered 293.790]
• Section 291.652 [Renumbered 283.210]
• Section 291.654 [Renumbered 283.220]
• Section 291.656 [Amended by 1953 c.60 §5; 1957 c.202 §2; 1961 c.167 §34; 1965 c.365 §7; renumbered 283.230]
• Section 291.658 [Amended by 1953 c.59 §2; 1957 c.202 §3; 1961 c.167 §35; 1965 c.365 §8; 1967 c.419 §44; renumbered 283.110]
• Section 291.659 [1961 c.167 §36; renumbered 283.130]
• Section 291.660 [Amended by 1959 c.662 §4; 1965 c.365 §9; renumbered 283.140]
• Section 291.662 [Amended by 1959 c.662 §5; 1965 c.365 §10; renumbered 283.150]
• Section 291.664 [Amended by 1959 c.662 §6; 1965 c.365 §11; renumbered 283.160]
• Section 291.666 [1953 c.61 §1; 1957 c.202 §4; renumbered 283.240]
• Section 291.668 [1953 c.61 §2; repealed by 1957 c.202 §6]
• Section 291.670 [1957 c.202 §7; 1965 c.365 §12; 1967 c.419 §45; renumbered 283.120]
• Section 291.678 [1957 c.202 §1; subsection (2) of 1965 Replacement Part enacted as 1963 c.182 §4; 1965 c.351 §3; renumbered 283.250]
• Section 291.702 [Amended by 1961 c.167 §37; renumbered 283.305]
• Section 291.704 [Renumbered 283.310]
• Section 291.706 [Renumbered 283.315]
• Section 291.708 [Amended by 1959 c.662 §19; 1967 c.419 §42; renumbered 283.320]
• Section 291.710 [Renumbered 283.325]
• Section 291.712 [Renumbered 283.330]
• Section 291.714 [Renumbered 283.335]
• Section 291.716 [Renumbered 283.340]
• Section 291.718 [Renumbered 283.345]
• Section 291.720 [Amended by 1953 c.603 §4; 1955 c.46 §1; 1959 c.662 §17; renumbered 283.350]
• Section 291.722 [Amended by 1959 c.662 §20; renumbered 283.355]
• Section 291.724 [Amended by 1955 c.260 §1; renumbered 283.390]
• Section 291.726 [Renumbered 283.395]

CRYPTOCURRENCY

• Section 291.730 - Cryptocurrency payments.

PENALTIES

• Section 291.990 - Penalties.