Preparation of estimates by school, education service and community college districts and by municipal corporations operating public utility or hospital
(1) Each school district, each education service district and each community college district shall prepare its estimates of expenditures required by ORS 294.352 (Estimates of expenditures required) in accordance with the classification of revenue and expenditure accounts prescribed by rules of the State Board of Education with the approval of the Department of Revenue. The Department of Revenue shall be responsible for determining compliance.
(2) The term "organizational unit" shall not apply to hospitals, school districts, education service districts and community colleges in preparing estimates of expenditures under ORS 294.352 (Estimates of expenditures required) or making appropriations under ORS 294.435 (Governing body to adopt budget, make appropriations, declare and categorize property tax amount or rate). The term "organizational unit" shall not apply to hospitals in preparing the budget summary required by ORS 294.416 (Publication of budget summary, financial summary, statement of accounting basis and notices of meeting and availability of budget document).
(3) Notwithstanding ORS 294.352 (Estimates of expenditures required) (5), each municipal corporation which operates a public utility or hospital shall prepare its estimates for such operations in accordance with the generally accepted system of accounts for such operation or in accordance with the general system of accounts contained in ORS 294.311 (Definitions for ORS 294.305 to 294.565) to 294.520 (Priority of appeals under Local Budget Law). [1963 c.576 §§8a,9; 1971 c.513 §56; 1979 c.686 §4; 1993 c.112 §1]
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. Currency Information