ORS Chapter 294
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