2017 ORS 293.229¹
Liquidated and delinquent accounts of state agency
  • annual reports

(1) Not later than October 1 of each fiscal year, each state agency shall submit a report to the Legislative Fiscal Office that describes the status of that agency’s liquidated and delinquent accounts and efforts made by that agency to collect liquidated and delinquent accounts during the previous fiscal year. The report required under this subsection shall be in a form prescribed by the Legislative Fiscal Office and shall include but not be limited to:

(a) Beginning balance and total number of all liquidated and delinquent accounts;

(b) New liquidated and delinquent accounts added during the last preceding fiscal year;

(c) Total collections of liquidated and delinquent accounts;

(d) Total amount and total number of liquidated and delinquent accounts that have been written off;

(e) Total number and ending balance of all liquidated and delinquent accounts;

(f) Total amount of liquidated and delinquent accounts assigned to the Department of Revenue and the total amount collected by the department under ORS 293.250 (Collections Unit);

(g) Total amount of liquidated and delinquent accounts assigned to private collection agencies and the total amount collected by private collection agencies under ORS 293.231 (Collection of liquidated and delinquent accounts by Department of Revenue or private collection agency);

(h) Total number and total amount of all liquidated and delinquent accounts exempted under ORS 293.233 (Exemption of accounts from assignment to Department of Revenue or private collection agency);

(i) Total number and ending balance of all liquidated and delinquent accounts that have been placed in suspended collection status under ORS 305.155 (Cancellation of uncollectible tax); and

(j) A statement indicating whether the agency has liquidated and delinquent accounts that are not exempt under ORS 293.233 (Exemption of accounts from assignment to Department of Revenue or private collection agency), or are otherwise prohibited or exempted by law from assignment, for which no payment has been received for more than 90 days and that have not been assigned to the Department of Revenue under ORS 293.231 (Collection of liquidated and delinquent accounts by Department of Revenue or private collection agency).

(2) If a state agency reports under subsection (1) of this section that the total ending balance of its liquidated and delinquent accounts is $50 million or greater, the state agency shall, not later than three months after it submits the report under subsection (1) of this section, submit an additional report to the committees or interim committees of the Legislative Assembly related to ways and means that:

(a) Describes major categories of liquidated and delinquent accounts held by the state agency;

(b) Describes circumstances under which the state agency writes off or adjusts liquidated and delinquent amounts or removes an account from liquidated and delinquent status;

(c) Describes actions undertaken by the state agency to reduce the amount of liquidated and delinquent debt owed to it at the end of each fiscal year; and

(d) Sets forth a plan for future actions that will reduce the amount of liquidated and delinquent debt owed to the state agency at the end of each fiscal year and describes any additional resources that are necessary to carry out the plan.

(3) The Legislative Fiscal Office shall produce an annual report not later than December 31 of each fiscal year on the status of liquidated and delinquent accounts of state agencies and the judicial branch of state government. The report shall be based on the reports submitted by state agencies as required in this section and on reports submitted by the judicial branch of state government under ORS 1.195 (Reports on liquidated and delinquent accounts of state courts).

(4) The report required under subsection (3) of this section shall:

(a) List those state agencies, including the judicial branch of state government, that have liquidated and delinquent accounts that are not exempt under ORS 1.198 (Exemptions from requirements of ORS 1.197), 1.199 (Policies and procedures for exempting accounts from requirements of ORS 1.197 and for ceasing collection efforts) or 293.233 (Exemption of accounts from assignment to Department of Revenue or private collection agency), or are otherwise prohibited or exempted by law from assignment, for which no payment has been received for more than 90 days and that have not been assigned to a private collection agency or to the Department of Revenue under ORS 1.197 (Assignment of liquidated and delinquent accounts to collection agencies) or assigned to the Department of Revenue under 293.231 (Collection of liquidated and delinquent accounts by Department of Revenue or private collection agency);

(b) List separately information about the liquidated and delinquent accounts of the Secretary of State, the State Treasurer, other state agencies in the executive branch of state government and the judicial branch of state government; and

(c) Include any other information the Legislative Fiscal Office determines is necessary to describe the status of liquidated and delinquent accounts across offices and branches of state government.

(5) Notwithstanding ORS 182.460 (Statutory provisions applicable to semi-independent state agencies), 284.118 (Commission exempt from certain financial administration laws), 284.375 (Applicability of other laws), 352.138 (Applicability of laws to public universities), 353.100 (Applicability of laws to university), 377.836 (Application of certain statutes to Travel Information Council), 421.352 (Applicability of certain statutes to Oregon Corrections Enterprises), 656.753 (State Accident Insurance Fund Corporation exempt from certain financial administration laws) and 757.552 (Duties of center), for purposes of this section, “state agency” also includes semi-independent state agencies listed in ORS 182.454 (Semi-independent state agencies), the Oregon Tourism Commission, the Oregon Film and Video Office, the Travel Information Council, the Children’s Trust Fund of Oregon Foundation, Oregon Corrections Enterprises, Oregon Health and Science University, the State Accident Insurance Fund Corporation, the Oregon Utility Notification Center and public universities listed in ORS 352.002 (Public universities). [1999 c.1092 §2; 2005 c.22 §219; 2015 c.643 §1; 2015 c.766 §2; 2017 c.746 §18]

Note: The amendments to 293.229 (Liquidated and delinquent accounts of state agency) by section 18, chapter 746, Oregon Laws 2017, become operative July 1, 2018. See section 24, chapter 746, Oregon Laws 2017. The text that is operative until July 1, 2018, is set forth for the user’s convenience.

293.229 (Liquidated and delinquent accounts of state agency). (1) Not later than October 1 of each fiscal year, each state agency shall submit a report to the Legislative Fiscal Office that describes the status of that agency’s liquidated and delinquent accounts and efforts made by that agency to collect liquidated and delinquent accounts during the previous fiscal year. The report required under this subsection shall be in a form prescribed by the Legislative Fiscal Office and shall include but not be limited to:

(a) Beginning balance and total number of all liquidated and delinquent accounts;

(b) New liquidated and delinquent accounts added during the last preceding fiscal year;

(c) Total collections of liquidated and delinquent accounts;

(d) Total amount and total number of liquidated and delinquent accounts that have been written off;

(e) Total number and ending balance of all liquidated and delinquent accounts;

(f) Total amount of liquidated and delinquent accounts turned over to private collection agencies and total amount collected by those agencies under ORS 293.231 (Collection of liquidated and delinquent accounts by Department of Revenue or private collection agency);

(g) Total number and total amount of all liquidated and delinquent accounts exempted under ORS 293.233 (Exemption of accounts from assignment to Department of Revenue or private collection agency);

(h) Total number and ending balance of all liquidated and delinquent accounts that have been placed in suspended collection status under ORS 305.155 (Cancellation of uncollectible tax); and

(i) A statement indicating whether the agency has liquidated and delinquent accounts that are not exempt under ORS 293.233 (Exemption of accounts from assignment to Department of Revenue or private collection agency), or are otherwise prohibited or exempted by law from assignment, for which no payment has been received for more than 90 days and that have not been assigned to a private collection agency or to the Department of Revenue under ORS 293.231 (Collection of liquidated and delinquent accounts by Department of Revenue or private collection agency).

(2) The Legislative Fiscal Office shall produce an annual report not later than December 31 of each fiscal year on the status of liquidated and delinquent accounts of state agencies and the judicial branch of state government. The report shall be based on the reports submitted by state agencies as required in this section and on reports submitted by the judicial branch of state government under ORS 1.195 (Reports on liquidated and delinquent accounts of state courts).

(3) The report required under subsection (2) of this section shall:

(a) List those state agencies, including the judicial branch of state government, that have liquidated and delinquent accounts that are not exempt under ORS 1.198 (Exemptions from requirements of ORS 1.197), 1.199 (Policies and procedures for exempting accounts from requirements of ORS 1.197 and for ceasing collection efforts) or 293.233 (Exemption of accounts from assignment to Department of Revenue or private collection agency), or are otherwise prohibited or exempted by law from assignment, for which no payment has been received for more than 90 days and that have not been assigned to a private collection agency or to the Department of Revenue under ORS 1.197 (Assignment of liquidated and delinquent accounts to collection agencies) or 293.231 (Collection of liquidated and delinquent accounts by Department of Revenue or private collection agency);

(b) List separately information about the liquidated and delinquent accounts of the Secretary of State, the State Treasurer, other state agencies in the executive branch of state government and the judicial branch of state government; and

(c) Include any other information the Legislative Fiscal Office determines is necessary to describe the status of liquidated and delinquent accounts across offices and branches of state government.

(4) Notwithstanding ORS 182.460 (Statutory provisions applicable to semi-independent state agencies), 284.118 (Commission exempt from certain financial administration laws), 284.375 (Applicability of other laws), 352.138 (Applicability of laws to public universities), 353.100 (Applicability of laws to university), 377.836 (Application of certain statutes to Travel Information Council), 421.352 (Applicability of certain statutes to Oregon Corrections Enterprises), 656.753 (State Accident Insurance Fund Corporation exempt from certain financial administration laws) and 757.552 (Duties of center), for purposes of this section, “state agency” also includes semi-independent state agencies listed in ORS 182.454 (Semi-independent state agencies), the Oregon Tourism Commission, the Oregon Film and Video Office, the Travel Information Council, the Children’s Trust Fund of Oregon Foundation, Oregon Corrections Enterprises, Oregon Health and Science University, the State Accident Insurance Fund Corporation, the Oregon Utility Notification Center and public universities listed in ORS 352.002 (Public universities).

Note: See note under 293.227 (Definitions for ORS 293.227 to 293.233).

Chapter 293

Atty. Gen. Opinions

Duty or authority of Secretary of State to con­duct performance audits, (1985) Vol. 44, p 381

1 Legislative Counsel Committee, CHAPTER 293—Administration of Public Funds, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors293.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 293, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano293.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.