ORS Chapter 294 - County and Municipal Financial Administration

General Provisions

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

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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
§ 294.326		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

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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

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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

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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

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Miscellaneous

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

Penalties

§ 294.990

Penalties

Source:

Legislative Counsel Committee, CHAPTER 294—County and Municipal Financial Administration, https://www.oregonlegislature.gov/bills_laws/Archive/2007ors294.pdf (2007) (last accessed Feb. 12, 2009). Currency Information

§ 294.029		Provisions of ORS 294.027 and 294.028 not mandatory
§ 294.030		Deductions for bonds from compensation of municipal and other employees
§ 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

§ 294.331		Budget officer
§ 294.336		Budget committee
§ 294.341		Governing body of certain municipal corporations to be budget committee
§ 294.352		Estimates of expenditures required
§ 294.356		Preparation of estimates by school, education service and community college districts and by municipal corporations operating public utility or hospital
§ 294.361		Contents of estimate of budget resources
§ 294.366		Reserving receipts from revenue-producing property or facility
§ 294.371		Estimate of unappropriated ending fund balance for each fund
§ 294.376		Expenditure and resource estimate sheets
§ 294.381		Determination of estimated tax revenues
§ 294.386		Financial summary
§ 294.391		Budget message
§ 294.396		Time of making budget message and document
§ 294.401		Budget committee meeting
§ 294.406		Budget committee hearings
§ 294.411		Submission of budget document to tax supervising and conservation commission in certain cases prior to publication and approval by budget committee
§ 294.413		Format for notices and summaries
§ 294.416		Publication of budget summary, financial summary, statement of accounting basis and notices of meeting and availability of budget document
§ 294.418		Alternative budget publication procedure
§ 294.421		Manner of publication
§ 294.425		Sufficiency of publication of budget documents
§ 294.430		Hearing by governing body on budget document as approved by budget committee
§ 294.435		Governing body to adopt budget, make appropriations, declare and categorize property tax amount or rate
§ 294.437		Local option tax approved after adoption of budget
§ 294.440		School or community college district expending federal or state funds in emergency
§ 294.443		Certain interest to be included in budget
§ 294.445		Basis of accounting used by municipal corporation
§ 294.447		Inclusions in accrued revenues of school districts, education service districts, community college districts and community college service districts using accrual basis of accounting
§ 294.450		Transfers of appropriations within fund or from one fund to another
§ 294.455		Authorization to expend or borrow moneys after destruction of property or natural disaster
§ 294.460		Loans from one fund to another
§ 294.470		Internal service funds
§ 294.475		Elimination of unnecessary fund
§ 294.480		Supplemental budget in certain cases
§ 294.483		Supplemental budget not required in certain cases
§ 294.485		Tax certification contrary to law voidable by Oregon Tax Court
§ 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 under Local Budget Law
§ 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
§ 294.525		Reserve fund established without vote
§ 294.555		Filing copy of budget and certain documents with county assessor and Department of Revenue
§ 294.565		Failure to file copy of required budget, reports or other documents

§ 294.630		Tax supervising and conservation commission account
§ 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 fund
§ 294.710		Procedures for establishing commission

§ 294.835		Standard of care
§ 294.840		Investment policies
§ 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

Chapter 294 County and Municipal Financial Administration

General Provisions

County and Municipal Financial Administration

Generally

County Assessment Funding Assistance Program

Publication of Financial Reports

Local Budget Law

Tax Supervising and Conservation Commission

Local Government Employer Benefit Trust Fund

Local Government Investment Pool

Councils of Governments

Miscellaneous

Penalties