2015 ORS 294.388¹
Estimates and reconciliation of expenditures and other requirements
  • form and contents

(formerly 294.352)

See also annota­tions under ORS 294.351 in permanent edi­tion.

Notes of Decisions

In General

Purpose of contingency fund is to cover unanticipated needs and not to provide working capital. Gugler v. Baker School Dist. 5-J, 12 OTR 162 (1992)

Contingency fund for general fund below statewide average was not unreasonable. Gugler v. Baker School Dist. 5-J, 12 OTR 162 (1992)

Atty. Gen. Opinions

Under Former Similar Statute (Ors 294.351)

Funds from county "Revenue Sharing Contingency Fund" for architectural fees and construc­tion of building, (1974) Vol 36, p 795; Board of Educa­tion's rules manual's compliance with this sec­tion, (1977) Vol 38, p 786

Law Review Cita­tions

Under Former Similar Statute (Ors 294.351)

51 OLR 44 (1971)

Notes of Decisions

Tax court properly invalidated sanitary authority's proposed tax where authority had sufficient federal grant and other funds available to meet pay­ments due on its bonds without tax. Bashaw, Dept. of Rev. v. Bear Creek Valley San. Auth., 287 Or 113, 597 P2d 822 (1979)

Atty. Gen. Opinions

Budgeting deferred compensa­tion assets and liabilities, (1976) Vol 37, p 1284; exclusion of municipal financial activities with respect to urban renewal agency projects, (1977) Vol 38, p 1062


1 Legislative Counsel Committee, CHAPTER 294—County and Municipal Financial Administration, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors294.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 294, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano294.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.