Chapter 294 County and Municipal Financial Administration

County And Municipal Financial Administration

(Generally)

§ 294.005		Definitions for ORS 294.005 to 294.025
§ 294.010		Surrender of warrants upon payment
§ 294.015		Payment on lost, stolen or destroyed warrants upon affidavit of owner, payee or representative
§ 294.025		Effect of wrongful payment
§ 294.027		Provisions relating to warrants and payment of claims
§ 294.028		Payment of warrants by depository
§ 294.029		Provisions of ORS 294.027 and 294.028 not mandatory
§ 294.030		Deductions for bonds from compensation of municipal and other employees

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County Assessment Funding Assistance Program

§ 294.175		Definitions
§ 294.178		Assessment grant to county
§ 294.181		Alternative method for certification
§ 294.184		County Assessment Function Funding Assistance Account
§ 294.187		County Assessment and Taxation Fund

Publication Of Financial Reports

§ 294.250

Publication by county governing body of schedule of expenditures and statement of proceedings

Local Budget Law

§ 294.305		Sections constituting Local Budget Law
§ 294.311		Definitions for ORS 294.305 to 294.565
§ 294.316		Application
§ 294.321		Purposes
§ 294.323		Budget period
§ 294.331		Budget officer
§ 294.333		Basis of accounting used by municipal corporation
§ 294.338		Compliance with Local Budget Law required prior to expenditure or tax certification

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Tax Supervising And Conservation Commission

§ 294.605		Definitions for ORS 294.605 to 294.705
§ 294.608		Populous counties
§ 294.610		Tax supervising and conservation commission
§ 294.615		Oath of commissioner
§ 294.620		Office of commission
§ 294.625		Jurisdiction of commission
§ 294.630		Tax supervising and conservation commission account
§ 294.632		Commission calculation and report of costs

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Local Government Employer Benefit Trust Fund

§ 294.725		Definitions for ORS 294.725 to 294.755
§ 294.730		Fund created
§ 294.735		Payments to fund by political subdivisions
§ 294.740		Refund of account balances
§ 294.745		Analysis of fund receipts and expenditures
§ 294.750		Experience and liability of successor political subdivisions
§ 294.755		Payment on quarterly basis

Local Government Investment Pool

§ 294.805		Definitions for ORS 294.805 to 294.895
§ 294.810		Local governments authorized to place limited funds in pool
§ 294.815		Period of investments
§ 294.820		Establishment of investment pools by intergovernmental agreement
§ 294.825		State Treasurer as investment officer
§ 294.831		Investment objective
§ 294.835		Standard of care
§ 294.840		Investment policies

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Councils Of Governments

§ 294.900		Council of governments defined
§ 294.905		Budget committee
§ 294.910		Estimates of expenditures
§ 294.915		Notice of budget committee meeting
§ 294.920		Hearing on budget document
§ 294.925		Supplemental budget
§ 294.930		Authority of Department of Revenue

Miscellaneous

§ 294.950		County revenue sharing with cities
§ 294.960		Collection and disposition of amounts due counties

Penalties

§ 294.990

Penalties

§ 294.033		Investment of deferred compensation funds
§ 294.035		Investment of surplus funds of political subdivisions
§ 294.040		Restriction on investments under ORS 294.035
§ 294.046		List of approved securities for investment under ORS 294.035
§ 294.047		Loss of principal on liquidation of investments
§ 294.048		Borrowing money when premature withdrawal or liquidation of certain investments would cause loss
§ 294.050		County borrowing money from county general road fund
§ 294.052		Definitions
§ 294.053		Investment by county in master warrants of county
§ 294.055		Use by counties of moneys received from federal government under the Mineral Leasing Act
§ 294.060		Apportionment of moneys received by counties from federal forest reserves to road and school funds
§ 294.065		Use by counties of moneys received from federal government under the federal Flood Control Act
§ 294.070		Expenditure of Taylor Grazing Act funds
§ 294.080		Disposition of interest earned on funds held by county treasurer
§ 294.085		Examining books and papers of county officers
§ 294.090		County orders and vouchers to be numbered to correspond to warrants drawn
§ 294.095		Action or proceeding with respect to budget or levy
§ 294.100		Public official expending money in excess of amount or for different purpose than provided by law unlawful
§ 294.120		Use of facsimile signatures
§ 294.125		Investment of funds authorized by order of governing body
§ 294.135		Investment maturity dates
§ 294.145		Prohibited conduct for custodial officer
§ 294.155		Annual audit report
§ 294.160		Opportunity for public comment on new fee or fee increase

§ 294.343		Internal service funds
§ 294.346		Reserve fund established without vote
§ 294.353		Elimination of unnecessary fund
§ 294.358		Expenditure and resource estimate sheets
§ 294.361		Contents of estimate of budget resources
§ 294.368		Determination of estimated tax revenues
§ 294.373		Reserving receipts from revenue-producing property or facility
§ 294.378		Certain interest to be included in budget
§ 294.383		Inclusions in accrued revenues of school, education service, community college and community college service districts using accrual basis of accounting
§ 294.388		Estimates and reconciliation of expenditures and other requirements
§ 294.393		Preparation of estimates by school, education service and community college districts and by municipal corporations operating public utility or hospital
§ 294.398		Estimate of unappropriated ending fund balance for each fund
§ 294.403		Budget message
§ 294.408		Time of making budget message and document
§ 294.414		Budget committee
§ 294.423		Governing body of certain municipal corporations to be budget committee
§ 294.426		Budget committee meeting
§ 294.428		Budget committee hearings
§ 294.431		Submission of budget document to tax supervising and conservation commission before date of public hearing
§ 294.433		Format for notices and summaries
§ 294.438		Publication of notice of meeting, financial summary and budget summary
§ 294.441		Requirements for financial summaries of school, education service and community college districts
§ 294.444		County budget summary of revenues and expenditures funded in part by state resources
§ 294.448		Manner of publication
§ 294.451		Sufficiency of publication of budget documents
§ 294.453		Hearing by governing body on budget document as approved by budget committee
§ 294.456		Governing body to adopt budget, make appropriations, declare and categorize property tax amount or rate
§ 294.458		Filing copy of budget and certain documents with county assessor and Department of Revenue
§ 294.461		Tax certification contrary to law voidable by Oregon Tax Court
§ 294.463		Transfers of appropriations within fund or between funds
§ 294.466		Appropriation of pass-through revenues
§ 294.468		Loans from one fund to another
§ 294.471		Supplemental budget in certain cases
§ 294.473		Procedure when supplemental budget changes estimated expenditures by more than 10 percent
§ 294.476		Local option tax approved after adoption of budget
§ 294.478		School or community college district expending federal or state funds in emergency
§ 294.481		Authorization to receive grants or borrow or expend moneys to respond to public emergency
§ 294.490		Department of Revenue not to interfere with fiscal policy of municipal corporation
§ 294.495		Department of Revenue to construe Local Budget Law
§ 294.500		Declaratory ruling by Department of Revenue as to its rules
§ 294.505		Division of Audits to issue notification of budgetary irregularities
§ 294.510		Order for revision of budgetary procedures
§ 294.515		Appeal by municipal corporation from Department of Revenue order
§ 294.520		Priority of appeals under Local Budget Law
§ 294.565		Failure to file copy of required budget, reports or other documents

§ 294.635		Submission of budget estimates by levying boards
§ 294.640		Hearing on budget
§ 294.645		Consideration of budget by commission
§ 294.650		Striking unauthorized items from budget
§ 294.655		Hearing on special tax levies and bond issues proposed for elector approval
§ 294.660		Compiling information as to indebtedness
§ 294.665		Levying board to submit audit report or financial statements annually
§ 294.670		Commission may inquire into management, books and systems
§ 294.675		Calling joint meetings of levying boards
§ 294.680		Certifying excessive or unauthorized expenditures to district attorney
§ 294.685		Annual report by commission
§ 294.690		Records and files of commission open to public inspection
§ 294.695		Attorney General as legal advisor and counsel to commission
§ 294.700		Proceedings to collect penalties
§ 294.705		Tax supervising and conservation commission fund
§ 294.710		Procedures for establishing commission

§ 294.845		Investment officer to invest, reinvest pool funds
§ 294.847		Prohibited conduct for investment officer
§ 294.850		Contracts with persons to perform investment functions
§ 294.855		Legal opinions
§ 294.860		Custody of investment documents
§ 294.865		Monthly deductions from income received for payment of expenses
§ 294.870		Separate accounts for local governments
§ 294.875		Monthly report of investments of pool funds
§ 294.880		Program examination and audit
§ 294.882		Merger or subsequent separation of local government investment pool and state investment fund
§ 294.885		Oregon Short Term Fund Board
§ 294.890		Board members serve without compensation
§ 294.895		Board duties, generally