ORS Chapter 294 - Oregon Statutes

Chapter 294 — Countyand Municipal Financial Administration

 

2009 EDITION

 

MUNICIPALFINANCIAL ADMINISTRATION

 

PUBLICFINANCIAL ADMINISTRATION

 

GENERALPROVISIONS

 

294.004     Definitions

 

COUNTYAND MUNICIPAL FINANCIAL ADMINISTRATION

 

(Generally)

 

294.005     Definitionsfor ORS 294.005 to 294.025

 

294.010     Surrenderof warrants upon payment

 

294.015     Paymenton lost, stolen or destroyed warrants upon affidavit of owner, payee orrepresentative

 

294.025     Effectof wrongful payment; liability of officer

 

294.027     Provisionsrelating to warrants and payment of claims

 

294.028     Paymentof warrants by depository

 

294.029     Provisionsof ORS 294.027 and 294.028 not mandatory

 

294.030     Deductionsfor bonds from compensation of municipal and other employees; purchasing bondsin advance

 

294.033     Investmentof deferred compensation funds

 

294.035     Investmentof surplus funds of political subdivisions; approved investments

 

294.040     Restrictionon investments under ORS 294.035

 

294.046     Listof approved securities for investment under ORS 294.035; distribution

 

294.047     Lossof principal on liquidation of investments

 

294.048     Borrowingmoney when premature withdrawal or liquidation of certain investments wouldcause loss

 

294.050     Countyborrowing money from county general road fund

 

294.052     Definitions;investment by municipality of proceeds of bonds

 

294.053     Investmentby county in master warrants of county

 

294.055     Useby counties of moneys received from federal government under the MineralLeasing Act

 

294.060     Apportionmentof moneys received by counties from federal forest reserves to road and schoolfunds

 

294.065     Useby counties of moneys received from federal government under the federal FloodControl Act

 

294.070     Expenditureof Taylor Grazing Act funds; advisory board

 

294.080     Dispositionof interest earned on funds held by county treasurer

 

294.085     Examiningbooks and papers of county officers

 

294.090     Countyorders and vouchers to be numbered to correspond to warrants drawn

 

294.095     Actionor proceeding with respect to budget or levy; fiscal year with respect to whichtaken

 

294.100     Publicofficial expending money in excess of amount or for different purpose thanprovided by law unlawful; civil liability

 

294.120     Useof facsimile signatures

 

294.125     Investmentof funds authorized by order of governing body; limitations

 

294.135     Investmentmaturity dates

 

294.145     Prohibitedconduct for custodial officer

 

294.155     Annualaudit report; monthly report

 

294.160     Opportunityfor public comment on new fee or fee increase

 

COUNTYASSESSMENT FUNDING ASSISTANCE PROGRAM

 

294.175     Definitions;county expenditures for assessment; determination of adequacy; certification ofadequacy; appeal of denial of certification; effect of certification

 

294.178     Assessmentgrant to county; determination of grant amount

 

294.181     Alternativemethod for certification

 

294.184     CountyAssessment Function Funding Assistance Account; sources; purpose

 

294.187     CountyAssessment and Taxation Fund; sources; purpose

 

PUBLICATIONOF FINANCIAL REPORTS

 

294.250     Publicationby county governing body of schedule of expenditures and statement ofproceedings; manner of publication; notice

 

LOCALBUDGET LAW

 

294.305     Sectionsconstituting Local Budget Law

 

294.311     Definitionsfor ORS 294.305 to 294.565

 

294.316     Application

 

294.321     Purposes

 

294.323     Budgetperiod

 

294.326     Compliancewith Local Budget Law required prior to expenditure or tax certification;exceptions

 

294.331     Budgetofficer

 

294.336     Budgetcommittee

 

294.341     Governingbody of certain municipal corporations to be budget committee; exception

 

294.352     Estimatesof expenditures required; form and contents

 

294.356     Preparationof estimates by school, education service and community college districts andby municipal corporations operating public utility or hospital

 

294.361     Contentsof estimate of budget resources

 

294.366     Reservingreceipts from revenue-producing property or facility; deposit in special fund

 

294.371     Estimateof unappropriated ending fund balance for each fund

 

294.376     Expenditureand resource estimate sheets; made part of budget document

 

294.381     Determinationof estimated tax revenues

 

294.386     Financialsummary

 

294.391     Budgetmessage

 

294.396     Timeof making budget message and document

 

294.401     Budgetcommittee meeting; distribution of budget message and document; copies ofdocument to be available

 

294.406     Budgetcommittee hearings; approval of budget document

 

294.411     Submissionof budget document to tax supervising and conservation commission in certaincases prior to publication and approval by budget committee

 

294.413     Formatfor notices and summaries

 

294.416     Publicationof budget summary, financial summary, statement of accounting basis and noticesof meeting and availability of budget document

 

294.418     Alternativebudget publication procedure

 

294.419     Countybudget summary of revenues and expenditures funded in part by state resources

 

294.421     Mannerof publication; alternative requirements in certain cases

 

294.425     Sufficiencyof publication of budget documents; notice to governing body and assessor of publicationerror

 

294.430     Hearingby governing body on budget document as approved by budget committee;alternative procedure in certain cases

 

294.435     Governingbody to adopt budget, make appropriations, declare and categorize property taxamount or rate; greater tax, encumbrance or expenditure limited; exception

 

294.437     Localoption tax approved after adoption of budget; supplemental budget

 

294.440     Schoolor community college district expending federal or state funds in emergency

 

294.443     Certaininterest to be included in budget; method

 

294.445     Basisof accounting used by municipal corporation; change of basis

 

294.447     Inclusionsin accrued revenues of school districts, education service districts, communitycollege districts and community college service districts using accrual basisof accounting; State School Fund grant calculations

 

294.450     Transfersof appropriations within fund or from one fund to another; appropriation ofpass-through revenues

 

294.455     Authorizationto expend or borrow moneys after destruction of property or natural disaster;authorization by chief executive officer to protect public health or safety

 

294.460     Loansfrom one fund to another; commingling cash balances of funds

 

294.470     Internalservice funds

 

294.475     Eliminationof unnecessary fund; disposition of balance

 

294.480     Supplementalbudget in certain cases; no increase in property taxes permitted

 

294.483     Supplementalbudget not required in certain cases

 

294.485     Taxcertification contrary to law voidable by Oregon Tax Court; appeal procedure

 

294.490     Departmentof Revenue not to interfere with fiscal policy of municipal corporation

 

294.495     Departmentof Revenue to construe Local Budget Law; rules

 

294.500     Declaratoryruling by Department of Revenue as to its rules under Local Budget Law

 

294.505     Divisionof Audits to issue notification of budgetary irregularities; Department ofRevenue to advise municipal corporation of correct procedures

 

294.510     Orderfor revision of budgetary procedures; enforcement

 

294.515     Appealby municipal corporation from Department of Revenue order

 

294.520     Priorityof appeals under Local Budget Law

 

294.525     Reservefund established without vote; review of need for reserve fund; unexpendedbalances; application to system development charges