2007 ORS 291.002¹

As used in ORS 291.001 (Use of accounting terms) to 291.034 (Providing technical services involving data processing), 291.201 (Definition of "tax expenditure") to 291.222 (Furnishing information and assistance to Governor-elect), 291.232 (Declaration of policy) to 291.260 (Approving, modifying or disapproving requests and budgets to be submitted to the federal government), 291.261 (Reducing allotment to prevent deficit), 291.307 (Appropriation from General Fund to constitute a credit only) and 291.990 (Penalties), unless the context requires otherwise:

(1) "Classification of expenditures" means the major groups or categories of expenditures for the purpose of budget-making and accounting that are established as provided in ORS 291.206 (Guidance of agencies in completing budget forms).

(2) "Dedicated fund" means a fund in the State Treasury, or a separate account or fund in the General Fund in the State Treasury, that by law is dedicated, appropriated or set aside for a limited object or purpose, but "dedicated fund" does not include a revolving fund or a trust fund.

(3) "Department" means the Oregon Department of Administrative Services.

(4) "Director" means the Director of the Oregon Department of Administrative Services.

(5) "Legislatively adopted budget" means the budget enacted by the Legislative Assembly during a regular session.

(6) "Legislatively approved budget" means the legislatively adopted budget as modified by the Emergency Board or by the Legislative Assembly meeting in special session.

(7) "Revolving fund" means a fund in the State Treasury, established by law, from which is paid the cost of goods or services furnished to or by a state agency, and which is replenished through charges made for such goods or services or through transfers from other accounts or funds; and specifically includes funds derived from receipts by the State Board of Higher Education of tuition, fees, dormitory earnings, student activity receipts and sales of products and services incident to education functions.

(8) "State agency" or "agency" means every state officer, board, commission, department, institution, branch or agency of the state government, whose costs are paid wholly or in part from funds held in the State Treasury, except:

(a) The Legislative Assembly, the courts and their officers and committees;

(b) The Public Defense Services Commission; and

(c) The Secretary of State and the State Treasurer in the performance of the duties of their constitutional offices.

(9) "State officer" means any elected or appointed state officer, including members of boards and commissions, except the members and officers of the Legislative Assembly, the courts, the Secretary of State and the State Treasurer in the performance of the duties of their constitutional offices and the members of the Public Defense Services Commission.

(10) "Trust fund" means a fund in the State Treasury in which designated persons or classes of persons have a vested beneficial interest or equitable ownership, or which was created or established by a gift, grant, contribution, devise or bequest that limits the use of the fund to designated objects or purposes. [Amended by 1967 c.419 §2; 2003 c.449 §21; 2003 c.734 §13; 2005 c.837 §8; 2007 c.217 §10]

1 Legislative Counsel Committee, CHAPTER 291—State Financial Administration, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­291.­html (2007) (last ac­cessed Feb. 12, 2009).
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.