2017 ORS 366.517¹
Department may determine certain accounting procedures

The Department of Transportation shall determine the accounting period for which any expenditures shall be charged against the State Highway Fund. The department may charge such expenditures against the State Highway Fund at the time the expenditures are actually paid even though the expenditures were obligated during a prior accounting period. The department may keep its accounts on a calendar year basis. [1953 c.125 §3; 1967 c.454 §40]

Chapter 366

Atty. Gen. Opinions

Use and distribu­tion of State Highway Fund, (1975) Vol 37, p 599

1 Legislative Counsel Committee, CHAPTER 366—State Highways and State Highway Fund, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors366.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 366, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano366.­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.