ORS § 292.039 — OR Code / Title 28 / Chapter 292 / Section 292.039
292.039 Paying officers and employees of certain state institutions and agencies
Status: in_force

(1) The payment of the salary or compensation of the employees of the Department of Transportation and the officers and employees of any state agency, as defined in ORS 291.002 (Definitions) , if such agency is authorized by the Director of the Oregon Department of Administrative Services, where such salary or compensation is payable out of the State Treasury and is fixed by law or the proper governing board or authority at a definite rate per day, week, month or year, shall be made monthly, as provided in this section.

(2) The superintendent, president or chief executive officer of the institutions, boards, commissions or state agencies listed in subsection (1) of this section, or such other officer thereof as may be, with the approval of the department, designated by the proper governing board or authority, shall, at the end of each month, make out, certify and transmit to the department, a payroll, duly verified by the superintendent, president or chief executive officer or designated other officer and approved by the proper auditing committee or officer, showing the names of the several officers and employees during the preceding payroll period, the rate of compensation of each by the day, week, month or year, the time employed, the amount due and any other facts the department requires. The department, if it approves the payroll, shall draw a warrant on the State Treasurer for the aggregate amount allowed by it thereon, in favor of the superintendent, president or other officer of the institution, board, commission or state agency, who shall immediately pay over the moneys received thereon to the several parties entitled thereto, taking receipts therefor, which shall be transmitted to the department. [Formerly 292.030; 1957 c.482 §1; 1959 c.183 §1; 1959 c.566 §5; 1967 c.454 §84; 1969 c.378 §8; 1995 c.612 §20; 2003 c.734 §16]

Source: Section 292.039 — Paying officers and employees of certain state institutions and agencies , https://www.­oregonlegislature.­gov/bills_laws/ors/ors292.­html (accessed May 26, 2025).
ORS § 294.685 — OR Code / Title 28 / Chapter 294 / Section 294.685
294.685 Annual report by commission
Status: in_force

A complete and comprehensive report of the budgets as presented by the several levying boards, as provided by ORS 294.635 (Submission of budget estimates by levying boards) to 294.650 (Striking unauthorized items from budget) , and of any and all other information pertaining to the administration of government in the county and to the expenditures and conservation of public funds, shall be made annually by the commission and published in document form for the information of the electors and taxpayers. Copies of the report shall be filed with the Governor and with the county court.

Source: Section 294.685 — Annual report by commission , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 291.730 — OR Code / Title 28 / Chapter 291 / Section 291.730
291.730 Cryptocurrency payments
Status: in_force

(1) Unless authorized by the State Treasurer, the state government, as defined in ORS 174.111 (“State government” defined) , may not accept payments using cryptocurrency.

(2) As used in this section, “cryptocurrency” means digital or virtual currency that relies on cryptography to effect transfers and a decentralized network to record transactions. [2019 c.50 §1]

Note: 291.730 (Cryptocurrency payments) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 291 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 291.730 — Cryptocurrency payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 294.145 — OR Code / Title 28 / Chapter 294 / Section 294.145
294.145 Prohibited conduct for custodial officer
Status: in_force

In making investments pursuant to ORS 294.035 (Investment of funds of political subdivisions) , the custodial officer may not:

(1) Make a commitment to invest funds or sell securities more than 14 business days prior to the anticipated date of settlement of the purchase or sale transaction;

(2) Enter into any agreement to invest funds or sell securities for future delivery for a fee other than interest;

(3) Lend securities to any person or institution, except:

(a) On a fully collateralized basis; and

(b) When the lending is specifically permitted under an investment policy adopted pursuant to ORS 294.135 (Investment maturity dates) (1)(a);

(4) Pay for any securities purchased by the custodial officer until the officer has received sufficient evidence of title to the securities. Evidence of title must be consistent with modern investment, banking and commercial practices and may include physical possession, book entry and automated recordation of such title. However, the custodial officer may instruct one or more custodial agents or banks to accept or release securities as that custodial officer considers advisable to be held in safekeeping for collection of principal and interest or other income; or

(5) Deliver securities to the purchaser of the securities upon sale prior to receiving payment in full for the securities. However, the custodial officer may deliver the securities to any custodial agent or bank upon instructions to hold the securities pending receipt by the custodial agent or bank of full payment for the securities. [1981 c.880 §7; 1991 c.88 §5; 1995 c.245 §8; 2008 c.18 §1]

Source: Section 294.145 — Prohibited conduct for custodial officer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 292.280 — OR Code / Title 28 / Chapter 292 / Section 292.280
292.280 Advance for expenses of travel and subsistence
Status: in_force

Notwithstanding ORS chapters 291, 292 and 293, any officer or employee of any state agency may receive an advance for approved necessary expenses of travel and subsistence arising out of official duties or employment, in the manner provided in ORS 292.286 (Approval of advance by agency head) and 292.288 (State claim on advances) . [1955 c.765 §1; 1973 c.158 §1]

Source: Section 292.280 — Advance for expenses of travel and subsistence , https://www.­oregonlegislature.­gov/bills_laws/ors/ors292.­html (accessed May 26, 2025).
ORS § 293.275 — OR Code / Title 28 / Chapter 293 / Section 293.275
293.275 Disbursement of moneys
Status: in_force

Disbursements of the moneys transferred or deposited pursuant to ORS 293.265 (Disposition of collected moneys) shall be made only on warrants issued in payment of authorized claims and expenses, as provided by law. Disbursements of moneys so deposited, which were placed in separate trust funds, shall be made only on warrants issued in payment of any claims or expenses authorized by the proper officers of the board, commission, corporation, institution, department, office or other state organization for whose benefit the trust fund was created. [Formerly 291.440; 1967 c.454 §5]

Source: Section 293.275 — Disbursement of moneys , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 293.793 — OR Code / Title 28 / Chapter 293 / Section 293.793
293.793 Purchase or acquisition of state government bonds
Status: in_force

(1) As used in this section:

(a) “Related agency” has the meaning given that term in ORS 286A.001 (Definitions for ORS chapter 286A) .

(b) “State government” has the meaning given that term in ORS 174.111 (“State government” defined) .

(2) If the State Treasurer, acting as investment officer, or a trustee, investing moneys for a related agency, purchases or acquires bonds issued by state government, the purchase or acquisition does not cancel or extinguish the bonds. [2009 c.537 §6]

Source: Section 293.793 — Purchase or acquisition of state government bonds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 294.730 — OR Code / Title 28 / Chapter 294 / Section 294.730
294.730 Fund created
Status: in_force

(1) There is created a Local Government Employer Benefit Trust Fund, separate and distinct from the General Fund. The State Treasurer shall be the custodian of such fund and the fund shall consist of:

(a) All moneys received from political subdivisions under the provisions of ORS 293.701 (Definitions for ORS 293.701 to 293.857) , 294.725 (Definitions for ORS 294.725 to 294.755) to 294.755 (Payment on quarterly basis) and 657.513 (Political subdivision contribution payments from Local Government Employer Benefit Trust Fund) ;

(b) Interest earned upon any moneys in the fund;

(c) Moneys transferred from other funds to cover shortages in the fund; and

(d) All other moneys received from a political subdivision to be applied against benefit payment charges for any period the political subdivision has requested the Employment Department to reimburse the Unemployment Compensation Trust Fund on its behalf.

(2) Moneys in the fund are continuously appropriated to the department and, notwithstanding ORS 657.505 (Payment of and liability for taxes) , shall be the sole source of funds for payment to the Unemployment Compensation Trust Fund for benefits attributable to a political subdivision during its period of participation in the fund and repayment of advances and the interest thereon due to any shortages in the fund.

(3) Interest earned upon any moneys in the fund is continuously appropriated to the department for the payment of:

(a) Administrative expenses of ORS 293.701 (Definitions for ORS 293.701 to 293.857) , 294.725 (Definitions for ORS 294.725 to 294.755) to 294.755 (Payment on quarterly basis) and 657.513 (Political subdivision contribution payments from Local Government Employer Benefit Trust Fund) and expenses incurred in the investment of the fund in the amount authorized by ORS 293.718 (Payment of expenses of State Treasurer) ;

(b) Erroneous benefit payments determined during the period in which a political subdivision is a participant in the fund; and

(c) Benefits attributed to a political subdivision that has ceased to exist, has no positive account balance and has no successor.

(4) When insufficient interest exists to pay obligations under subsection (3) of this section, such amounts may be paid from the fund. When the fund again begins earning interest, all obligations paid pursuant to this subsection shall be repaid to the fund before any allocation is made under subsection (5) of this section.

(5) As soon as possible after the end of each calendar quarter, the State Treasurer shall review the applicable quarterly interest earnings and payments made therefrom and distribute any excess interest earnings to the political subdivision accounts that had a positive balance on the last day of the applicable quarter. Such allocation shall be in a ratio that the political subdivision positive account balance on the last day of the calendar quarter bears to the total balance of all political subdivisions with positive account balances on the last day of the calendar quarter. The amounts distributed for the quarter ending June 30 shall be included in the account reserve ratio determination for such June 30.

(6) The Director of the Employment Department is authorized to requisition from the fund such amounts determined to be necessary for the payment of benefits attributable to wages of political subdivisions.

(7) Interest accrued each quarter on advances pursuant to subsection (2) of this section shall be allocated each quarter to those political subdivision accounts with a negative balance on the last day of such calendar quarter. The allocation shall be in a ratio that the political subdivision negative account balance on the last day of the calendar quarter bears to the total balance of all political subdivisions with negative account balances on the last day of the calendar quarter. The amounts allocated for the quarter ending June 30 shall be included in the account reserve ratio determination for such June 30. [1977 c.492 §4; 1983 c.53 §1; 1989 c.135 §2; 1989 c.966 §22]

Source: Section 294.730 — Fund created; State Treasurer as custodian; use of moneys; distribution of earnings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 292.961 — OR Code / Title 28 / Chapter 292 / Section 292.961
292.961 Pay Equity Adjustment Fund
Status: in_force

(1) There is created a Pay Equity Adjustment Fund. Any moneys appropriated for pay equity adjustment purposes shall be applied as a first priority to compensation adjustments for the most undervalued jobs in the lowest salary ranges.

(2) For the biennium beginning July 1, 1987, the pay equity adjustment priority described in this section shall include all classes and class series which are 15 percent or more below the male payline of December 1985 and begin at a rate equal to or less than Standard Salary Range 19 of the Executive Department Unrepresented Compensation Plan in effect on July 1, 1986. The Oregon Department of Administrative Services shall determine corresponding equivalent salary ranges for the compensation plans applicable to the legislative and judicial branches of government.

(3) The distribution of funds to each employee bargaining unit and unrepresented employees by this section shall be determined by collective bargaining agreement or by compensation plan in accordance with the priority described in subsection (2) of this section.

(4) Pay equity wage adjustments authorized by ORS 240.190 (Policy on comparability of value of work and compensation and classification) and 292.951 (Definitions for ORS 292.951 to 292.971) to 292.971 (Job Evaluation Teams) shall be in addition to any general salary adjustments authorized by the Legislative Assembly.

(5) No employee shall have wages decreased as a result of implementation of this section.

(6) The appropriate legislative body shall review the distribution process described in subsection (3) of this section prior to the expenditure of funds appropriated or authorized by ORS 240.190 (Policy on comparability of value of work and compensation and classification) and 292.951 (Definitions for ORS 292.951 to 292.971) to 292.971 (Job Evaluation Teams) . [1987 c.772 §5]

Note: See note under 292.951 (Definitions for ORS 292.951 to 292.971) .

Source: Section 292.961 — Pay Equity Adjustment Fund; use; priority; review of distribution by legislative body , https://www.­oregonlegislature.­gov/bills_laws/ors/ors292.­html (accessed May 26, 2025).
ORS § 294.025 — OR Code / Title 28 / Chapter 294 / Section 294.025
294.025 Effect of wrongful payment
Status: in_force

When any warrant is paid, other than as authorized by ORS 294.005 (Definitions for ORS 294.005 to 294.025) to 294.025 (Effect of wrongful payment) , such wrongful payment does not relieve the political body issuing the warrant from liability to the true and lawful owner thereof. However, the officer or person making such wrongful payment and the sureties on the official bond of the officer or person, if any, shall be responsible to the political body represented by the officer or person in making such payment, for the full amount of the loss occasioned thereby. [Amended by 2005 c.22 §222]

Source: Section 294.025 — Effect of wrongful payment; liability of officer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 291.011 — OR Code / Title 28 / Chapter 291 / Section 291.011
291.011 Blanket fidelity bonds for state officers and personnel
Status: in_force

(1) The Director of the Oregon Department of Administrative Services may require a fidelity bond of any officer, employee or agent of the department or of any other state officer, employee or agent who has charge of, handles or has access to any money or property belonging to the state or in which the state may have an interest and who is not otherwise required by law to give a fidelity bond. The amounts of the bonds shall be fixed by the director, except as otherwise provided by law, and the sureties shall be approved by the director. The premium on the bond of any officer, employee or agent shall be paid by the state agency that employs the officer, employee or agent.

(2) The Oregon Department of Administrative Services may procure or provide and may administer a blanket bond covering any or all officers and employees of the state. The bond shall contain such coverages and shall be in such amounts as the Oregon Department of Administrative Services deems adequate to protect the interest of the state. Procurement of the bond to cover any officer or employee of the state shall constitute compliance with any statute requiring that officer or employee to be bonded up to the monetary limit of the blanket bond which the Oregon Department of Administrative Services purchases or provides. The coverage and insuring amount applicable in such bond to any officer or employee of the state shall be at least equal to that required by statute. The cost of the premium on the bond shall be charged to the various state agencies employing the state officers and employees covered by the bond.

(3) The provisions of this section are considered to satisfy any provision of law requiring individual fidelity bonds for elected officers if the level of coverage of the blanket fidelity bond is at least equal to the individual statutory requirements.

(4) As used in this section:

(a) “Officers and employees of the state” includes all elected and appointed officers and employees of the State of Oregon and all persons appointed by a state agency on a temporary or intermittent basis to act for the state in particular matters where such persons have charge of, handle or have access to any money or property belonging to the state or in which the state may have an interest.

(b) “State agency” means every state officer, board, commission, department, institution, branch or agency of the state government and includes the Legislative Assembly and any of its statutory standing, special or interim committees, the courts and their officers and committees, all constitutional state officers and the Oregon Public Defense Commission. [1967 c.419 §8; 1969 c.80 §5; 1971 c.54 §1; 1975 c.194 §1; 1981 c.129 §1; 1991 c.219 §1; 2003 c.449 §37; 2023 c.281 §51]

Source: Section 291.011 — Blanket fidelity bonds for state officers and personnel , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 293.616 — OR Code / Title 28 / Chapter 293 / Section 293.616
293.616 Accounts and records of State Treasurer
Status: in_force

The State Treasurer shall cause to be maintained accounts and records of all moneys received and disbursed by the State Treasurer. [1967 c.454 §73]

Source: Section 293.616 — Accounts and records of State Treasurer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 297.466 — OR Code / Title 28 / Chapter 297 / Section 297.466
297.466 Auditor statement required
Status: in_force

(1) In performing an audit and review required under ORS 297.425 (Annual audits required) , the accountant under contract with the municipal corporation or the Secretary of State, whoever performs the audit and review, shall determine if the municipal corporation has, or has not, followed generally accepted accounting principles in reporting its financial condition and operations, established appropriate accounting systems and internal controls and substantially complied with legal requirements in conducting its financial affairs. The determination shall either be included in the signed expression of opinion or otherwise disclosed in the audit report required under ORS 297.465 (Standards for audits) .

(2) Upon receipt of an audit report under ORS 297.465 (Standards for audits) , the governing body of a municipal corporation shall determine the measures it considers necessary to address any deficiencies disclosed in the report. The governing body shall adopt a plan of action to address the deficiencies. The plan must include the estimated period of time necessary to complete the planned actions.

(3) Within 30 days after filing an audit report with the Secretary of State under ORS 297.465 (Standards for audits) , a municipal corporation shall file with the secretary a copy of the plan of action adopted under subsection (2) of this section.

(4) As used in this section, “generally accepted accounting principles” means those accounting principles sanctioned by recognized authoritative bodies such as the Governmental Accounting Standards Board, the American Institute of Certified Public Accountants, the Financial Accounting Standards Board or their successors. [1979 c.646 §2; 1981 c.245 §3; 1987 c.143 §8; 2007 c.184 §3; 2015 c.29 §3; 2023 c.10 §1]

Source: Section 297.466 — Auditor statement required; procedure for determining and correcting deficiencies , https://www.­oregonlegislature.­gov/bills_laws/ors/ors297.­html (accessed May 26, 2025).
ORS § 293.590 — OR Code / Title 28 / Chapter 293 / Section 293.590
293.590 Department to supervise state agency accounting
Status: in_force

(1) The Oregon Department of Administrative Services shall direct and control the accounting for all the fiscal affairs of the state government and agencies thereof, and shall provide for the maintenance of accounting records, including accounts stated in summary or in detail, for those fiscal affairs. The department is responsible for establishing and maintaining systems of accounting for state government and agencies thereof. The principles, standards and related requirements of those systems of accounting shall be as prescribed by the department and except as otherwise provided in this section shall be used by the state agencies thereof, unless otherwise directed by the department.

(2) In performing its functions under subsection (1) of this section, the department shall consult with the Secretary of State, State Treasurer and, to the extent it considers necessary or desirable, any other state agency or any federal agency.

(3) The department may, as its own facilities permit, furnish to any other state agency such accounting services (including labor), facilities and materials as are necessary, as determined by the department, for compliance by the state agency with subsection (1) of this section. The cost to the department of furnishing the services, facilities and materials, as determined by the department, shall be charged to the state agency and paid to the department in the same manner as other claims against the state agency are paid.

(4) This section is applicable to the Legislative Assembly and its officers and committees, the courts and their officers and committees, the Secretary of State and State Treasurer in the performance of the functions of their constitutional offices and the Oregon Public Defense Commission only at their option. [1967 c.454 §68; 1969 c.379 §1; 2003 c.449 §40; 2023 c.281 §56]

Note: The amendments to 293.590 (Department to supervise state agency accounting) by section 90, chapter 281, Oregon Laws 2023, become operative January 1, 2025. See section 92, chapter 281, Oregon Laws 2023. The text that is operative on and after January 1, 2025, is set forth for the user’s convenience.

293.590 (Department to supervise state agency accounting) . (1) The Oregon Department of Administrative Services shall direct and control the accounting for all the fiscal affairs of the state government and agencies thereof, and shall provide for the maintenance of accounting records, including accounts stated in summary or in detail, for those fiscal affairs. The department is responsible for establishing and maintaining systems of accounting for state government and agencies thereof. The principles, standards and related requirements of those systems of accounting shall be as prescribed by the department and except as otherwise provided in this section shall be used by the state agencies thereof, unless otherwise directed by the department.

(2) In performing its functions under subsection (1) of this section, the department shall consult with the Secretary of State, State Treasurer and, to the extent it considers necessary or desirable, any other state agency or any federal agency.

(3) The department may, as its own facilities permit, furnish to any other state agency such accounting services (including labor), facilities and materials as are necessary, as determined by the department, for compliance by the state agency with subsection (1) of this section. The cost to the department of furnishing the services, facilities and materials, as determined by the department, shall be charged to the state agency and paid to the department in the same manner as other claims against the state agency are paid.

(4) This section is applicable to the Legislative Assembly and its officers and committees, the courts and their officers and committees and the Secretary of State and State Treasurer in the performance of the functions of their constitutional offices only at their option.

Source: Section 293.590 — Department to supervise state agency accounting; furnishing accounting services , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 291.047 — OR Code / Title 28 / Chapter 291 / Section 291.047
291.047 Public contract approval by Attorney General
Status: in_force

(1) The Attorney General shall approve for legal sufficiency all personal services contracts, all architectural and engineering services contracts and all information technology contracts calling for payment in excess of $75,000 entered into by a state agency before any such contract becomes binding on the State of Oregon and before any service may be performed or payment may be made under the contract.

(2) The Attorney General shall approve for legal sufficiency all public contracts not subject to subsection (1) of this section that are entered into by a state agency and that provide for payment in excess of $100,000 before any such contract becomes binding on the State of Oregon and before any service may be performed or payment may be made under the contract.

(3) The Attorney General shall impose by rule requirements necessary to carry out the provisions of this section. The rules must include, but are not limited to, a requirement that state agencies submit to the Attorney General procurement and other contract documents for review of the anticipated contract before the state agency publicly advertises a procurement of goods or services if the anticipated contract is reasonably expected to require review for legal sufficiency. A state agency may request that the Attorney General assist the agency in developing requests for proposals, invitations to bid and requests for qualifications or information that are suitable to the needs of the agency.

(4) The Attorney General may exempt by rule classes of contracts from the requirements of this section if the Attorney General determines that legal review of individual contracts within the class will not materially reduce the degree of risk that state agencies assume under the contracts.

(5) The Attorney General may, by rule, set forth a process to exempt contracts or classes of contracts from the requirements of this section if:

(a) The contract is substantially composed of forms, terms or conditions that the Attorney General has preapproved; or

(b) Circumstances exist that create a substantial risk of loss, damage, interruption of services or threat to public health or safety and that require prompt execution of a contract to deal with the risk.

(6) Notwithstanding subsections (1) and (2) of this section, the Attorney General may authorize services to be performed under a contract described in subsection (1) or (2) of this section before approval for legal sufficiency if the Attorney General determines that the authorization will not result in undue risk to this state. An authorization under this subsection must be limited to specific classes of contracts or to contracts for specific agency programs. The Attorney General may condition an authorization on a finding by the Director of the Oregon Department of Administrative Services, or a designee of the director, the State Chief Information Officer, or a designee of the State Chief Information Officer, or by any other agency with a role in approving such contracts that the contract administration practices of the requesting agency are adequate to manage the proposed contract and that the mission of the agency will be significantly impaired without such authorization. [1997 c.869 §2; 1999 c.264 §1; 2015 c.807 §44]

Source: Section 291.047 — Public contract approval by Attorney General; exemptions; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 295.038 — OR Code / Title 28 / Chapter 295 / Section 295.038
295.038 Assessment against collateral of qualified depositories
Status: in_force

(1) After making the calculation described in ORS 295.037 (Distribution of collateral after loss in qualified depository) , the State Treasurer shall assess the amount of uninsured public funds against a collateral pool that consists of collateral provided by all other qualified depositories of the same type, either bank or credit union, as the closed depository as follows:

(a) First, against the closed depository, to the extent of the full value of the proceeds from the State Treasurer’s liquidation of the closed depository’s collateral under ORS 295.037 (Distribution of collateral after loss in qualified depository) , plus the State Treasurer’s estimate of the amount of proceeds the State Treasurer expects to receive from collateral the State Treasurer has not yet liquidated; and

(b) Second, against all other qualified depositories on a proportionate basis determined as provided in subsection (2) of this section. The amount the State Treasurer assesses against another qualified depository may not exceed the depository’s maximum liability.

(2) For purposes of subsection (1) of this section, the State Treasurer shall determine the proportionate share of each of the other qualified depositories in the collateral pool by:

(a) Averaging, for each qualified depository, the total amounts of all uninsured public funds deposits the depository reported on the depository’s last two treasurer reports;

(b) Averaging the aggregate total amounts of all uninsured public funds deposits all qualified depositories in the pool reported on the depositories’ last two treasurer reports; and

(c) Dividing the result of the calculation performed under paragraph (a) of this subsection by the results of the calculation performed under paragraph (b) of this subsection.

(3) For purposes of the calculations set forth in subsections (1) and (2) of this section, “qualified depository” refers only to qualified depositories that are of the same type as the closed depository.

(4) Notwithstanding the assessment provisions of subsection (1) of this section, the State Treasurer shall assess the amount of a public official’s uninsured public funds deposits only against the closed depository and not against other qualified depositories, if the public official:

(a) Received appropriate notice about the closed depository from the State Treasurer under ORS 295.018 (Increase in required collateral of qualified depository) (6)(a) or 295.031 (Notice to public officials regarding adequacy of collateral) (1) and did not comply with ORS 295.034 (Withdrawal of inadequately collateralized funds) ; or

(b) Failed to timely comply with the requirements of ORS 295.006 (Public official filings with State Treasurer) and, as a result of failing to timely comply, did not receive appropriate notice about the closed depository from the State Treasurer under ORS 295.018 (Increase in required collateral of qualified depository) (6)(a), 295.031 (Notice to public officials regarding adequacy of collateral) (1) or 295.061 (Treasurer reports) (4)(a).

(5) Assessments the State Treasurer makes against the closed depository are payable immediately from the proceeds of the collateral delivered to the State Treasurer. Assessments the State Treasurer makes against other qualified depositories are payable on the fifth business day following demand. If a qualified depository fails to pay an assessment, the State Treasurer shall exercise the State Treasurer’s legal rights to acquire payment under the collateral, including taking possession of and liquidating any securities the depository segregated as collateral, in the amount necessary to satisfy the depository’s assessment.

(6) The State Treasurer shall distribute the amounts the State Treasurer receives from the assessments among the public officials entitled to the proceeds in proportion to the public officials’ respective claims, to the extent that the proceeds do not exceed the total amount of uninsured public funds deposits that the public officials claim.

(7) If, after all other available sources are applied, the amounts the State Treasurer receives from the assessments are inadequate to meet the total claims of the public officials to uninsured public funds deposits, the public officials may make claims against the closed depository as general creditors, but not against a qualified depository other than the closed depository.

(8) Intentionally left blank —Ed.

(a) If the final amount of proceeds the State Treasurer receives from the liquidation of collateral from a closed depository exceeds the amount of the assessment against the closed depository under subsection (1)(a) of this section, the State Treasurer shall pay the amount of the excess to the closed depository.

(b) If the final amount of proceeds the State Treasurer receives from the liquidation of collateral from other qualified depositories exceeds the amount of the assessment against the other qualified depositories in the applicable pool under subsection (1)(b) of this section, the State Treasurer shall pay the excess to the other qualified depositories in the pool in proportion to the amounts the other qualified depositories in the pool paid in assessments to the State Treasurer.

(c) If the final amount of proceeds the State Treasurer receives from the liquidation of collateral from a qualified depository other than the closed depository under subsection (5) of this section exceeds the amount of the assessment against the depository, the State Treasurer shall pay the excess to the depository.

(9) The prohibition on transfers of assets set forth in ORS 711.410 (Transfer of assets after commission of act of insolvency or in contemplation of insolvency) does not apply to assessments, payments, transfers or sales of securities made in accordance with this section. [2010 c.101 §12; 2019 c.587 §16]

Source: Section 295.038 — Assessment against collateral of qualified depositories , https://www.­oregonlegislature.­gov/bills_laws/ors/ors295.­html (accessed May 26, 2025).
ORS § 291.357 — OR Code / Title 28 / Chapter 291 / Section 291.357
291.357 Limitation on rate of growth of appropriations for general governmental purposes
Status: in_force

(1) As used in this section, “general governmental purposes” means:

(a) Those activities defined as governmental activities under the accounting standards promulgated by the Governmental Accounting Standards Board of the Financial Accounting Foundation that are in effect on August 10, 2001; and

(b) Post-secondary educational activities that are partially funded by student tuition and fees.

(2) Each biennium, state governmental appropriations for general governmental purposes shall be no greater than eight percent of projected personal income in Oregon for the same biennium. Projected personal income shall be based on the United States Department of Commerce projections used by the Oregon Department of Administrative Services in the last forecast given to the Legislative Assembly before adjournment sine die of the odd-numbered year regular session on which the printed, adopted budget is based.

(3) For purposes of this section, the following are considered to be appropriations:

(a) An authorization, given by law, to expend moneys in a biennium;

(b) A limitation, imposed by law, on the expenditure in a biennium of moneys that are continuously appropriated; and

(c) An estimate of amounts of moneys that are continuously appropriated that will be spent in a biennium without limitation.

(4) The following appropriations are not subject to the limitation on appropriations contained in this section:

(a) Appropriations for the construction or acquisition of assets that are financed by state bonds, certificates of participation or other forms of borrowing.

(b) Appropriations of moneys received directly or indirectly from the federal government.

(c) Appropriations for fee remission programs of public universities listed in ORS 352.002 (Public universities) .

(d) Appropriations of moneys voluntarily donated to a state agency.

(e) Appropriations of moneys from revenue increases or new revenue sources if the increases or sources result from approval of a measure by the people at an election held on or after August 10, 2001.

(f) Appropriations to fund new programs or to increase funding for existing programs if the need for new or increased funding results from approval of a measure by the people at an election held on or after August 10, 2001.

(5) The limitation on appropriations established by this section may be exceeded for a biennium if the Governor declares an emergency and three-fifths of the members serving in each house of the Legislative Assembly affirmatively vote to exceed the limitation for the biennium. [2001 c.956 §1; 2009 c.762 §53; 2011 c.545 §23; 2013 c.768 §128]

Note: 291.357 (Limitation on rate of growth of appropriations for general governmental purposes) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 291 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 291.357 — Limitation on rate of growth of appropriations for general governmental purposes; exceeding limitation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 295.048 — OR Code / Title 28 / Chapter 295 / Section 295.048
295.048 Limitations on aggregate uninsured public funds deposits
Status: in_force

(1) Notwithstanding ORS 295.046 (Limitation on acceptance of public funds from single public official) , a qualified depository may not permit the aggregate of uninsured public funds deposits on deposit with the depository from all public officials to exceed at any time the least of:

(a) 100 percent of the value of the qualified depository’s net worth, if the depository is an undercapitalized depository;

(b) 150 percent of the value of the qualified depository’s net worth, if the depository is an adequately capitalized depository;

(c) 200 percent of the value of the qualified depository’s net worth, if the depository is a well capitalized depository;

(d) For a qualified depository that is a bank, 30 percent of the total aggregate uninsured public funds deposits of all public officials in all qualified depositories that are banks as reported in the most recent notice the depository received from the State Treasurer; or

(e) For a qualified depository that is a credit union, 30 percent of the total aggregate uninsured public funds deposits of all public officials in all qualified depositories that are credit unions as reported in the most recent notice the depository received from the State Treasurer.

(2) The State Treasurer shall notify each qualified depository, or the depository’s custodian if required by an individual pledge agreement or by rule, of the total aggregate uninsured public funds deposits of all public officials in all qualified depositories, based on the most recently submitted treasurer reports. The State Treasurer shall give the notification required by this subsection by the last day of the month in which the depositories are required to submit a treasurer report.

(3) If a qualified depository’s aggregate of uninsured public funds deposits exceeds the amount set forth in subsection (1) of this section, the depository shall, within three business days after receiving notice from the State Treasurer, cease accepting deposits of uninsured public funds.

(4) Notwithstanding subsections (1) and (3) of this section:

(a) A qualified depository may accept and hold uninsured public funds deposits in excess of the limits specified in subsection (1) of this section if the State Treasurer, upon good cause shown, approves the depository’s request to hold uninsured public funds in excess of the limits specified in subsection (1) of this section for a period not exceeding 90 days and eligible collateral is provided in an amount at least equal to the amount by which the uninsured public funds deposits exceed the limits specified in subsection (1) of this section. Upon the expiration of the 90-day period, if the depository does not comply with the limits specified in subsection (1) of this section, the depository shall, within three business days after receiving notice from the State Treasurer, cease accepting deposits of public funds.

(b) The limits specified in subsection (1) of this section do not apply to public funds deposits a qualified depository holds in a certificate of deposit, time deposit or insured deposit account under ORS 295.004 (Conditions for deposit of funds in excess of specified amounts) .

(c) A well capitalized qualified depository or an adequately capitalized qualified depository may accept and hold uninsured public funds deposits that exceed the limit specified in subsection (1)(d) or (e) of this section if eligible collateral is provided in an amount at least equal to the amount by which the uninsured public funds deposits exceed the limit specified in subsection (1)(d) or (e) of this section.

(5) If the State Treasurer notifies a qualified depository that the depository must cease accepting deposits of public funds under subsection (3) or (4) of this section, the State Treasurer may also notify public officials who have deposited public funds in the depository that within 15 business days after the public official receives the notice from the State Treasurer, the public official must withdraw from the depository to which the notice applies all public funds deposits that exceed the limit specified in subsection (1)(d) or (e) of this section. A public official who is notified by the State Treasurer under this subsection must begin to withdraw funds as specified in the notice. Except as required by any applicable law or regulation, a qualified depository may not impose an early withdrawal penalty or a forfeiture of interest with respect to a withdrawal made pursuant to this subsection. [2007 c.871 §11; 2009 c.821 §13; 2010 c.101 §16; 2011 c.25 §§1,2; 2011 c.477 §§7,8; 2011 c.667 §§3,4; 2017 c.17 §26; 2017 c.500 §6; 2019 c.587 §20]

Source: Section 295.048 — Limitations on aggregate uninsured public funds deposits; notice; exceptions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors295.­html (accessed May 26, 2025).
ORS § 293.280 — OR Code / Title 28 / Chapter 293 / Section 293.280
293.280 Application of ORS 293.265 to 293.275
Status: in_force

Except as otherwise provided by law, ORS 293.265 (Disposition of collected moneys) to 293.275 (Disbursement of moneys) do not apply to:

(1) State funds advanced to meet payrolls or to pay current expenses or emergency claims.

(2) Federal funds the control of which is otherwise directed by federal law or regulation.

(3) Funds of any state institution of higher learning. [Formerly 291.442]

Source: Section 293.280 — Application of ORS 293.265 to 293.275 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 291.050 — OR Code / Title 28 / Chapter 291 / Section 291.050
291.050 Definitions for ORS 291.050 to 291.060
Status: in_force

As used in ORS 291.050 (Definitions for ORS 291.050 to 291.060) to 291.060 (Report of fees to Legislative Assembly) :

(1) “Fee” means an amount imposed and collected by a state agency to defray or recover the costs of administering the law involved in providing a service to the public and used by the state agency to carry out or enforce a law under its jurisdiction. “Fee” does not include:

(a) Fines, civil penalties or court judgments.

(b) Proceeds from the sale of products or charges for rents, leases or other real estate transactions.

(c) Interest and other charges for bonding and loan transactions.

(d) Charges levied by one state agency on another state agency.

(e) Copying charges for public records as defined in ORS 192.311 (Definitions for ORS 192.311 to 192.478) .

(f) Charges for attendance at informational seminars.

(2) “Legislatively adopted budget” has the meaning given that term in ORS 291.002 (Definitions) .

(3) “Legislatively approved budget” has the meaning given that term in ORS 291.002 (Definitions) .

(4) “Products” means goods and publications purchased voluntarily that have a commercial value. “Products” does not include licenses or permits issued by state agencies.

(5) “State agency” means every state officer, board, commission, department, institution, branch or agency of the state government that is subject to the provisions of ORS 291.201 (“Tax expenditure” defined for ORS 291.201 to 291.222) to 291.222 (Furnishing information and assistance to Governor-elect) and 291.232 (Declaration of policy) to 291.260 (Approving, modifying or disapproving requests and budgets to be submitted to the federal government) . “State agency” includes the Legislative Assembly, including legislative committees and service agencies, the Secretary of State, the State Treasurer and the Judicial Department. “State agency” does not include a commodity commission established under ORS 576.051 (Definitions for ORS 576.051 to 576.455) to 576.455 (Moneys of abolished commission) or the Oregon Beef Council created under ORS 577.210 (Oregon Beef Council) . [1995 c.576 §1; 2003 c.604 §99; 2007 c.827 §1; 2011 c.688 §2]

Note: 291.050 (Definitions for ORS 291.050 to 291.060) to 291.060 (Report of fees to Legislative Assembly) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 291 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 291.050 — Definitions for ORS 291.050 to 291.060 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 294.456 — OR Code / Title 28 / Chapter 294 / Section 294.456
294.456 Governing body to adopt budget, make appropriations, declare and categorize property tax amount or rate
Status: in_force

(1) Intentionally left blank —Ed.

(a) After the public hearing required under ORS 294.453 (Hearing by governing body on budget document as approved by budget committee) (1) and consideration of matters discussed at the public hearing, the governing body of a municipal corporation shall enact the ordinances or resolutions necessary to adopt the budget, to make the appropriations, to determine, make and declare the ad valorem property tax amount or rate to be certified to the assessor for either the ensuing year or each of the years of the ensuing budget period and to itemize and categorize the ad valorem property tax amount or rate as required under ORS 310.060 (Notice certifying taxes) .

(b) The governing body may amend the budget estimates and proposed ad valorem property tax amount or rate in the budget document before adoption under paragraph (a) of this subsection and after adoption if the post-adoption amendments are adopted prior to the commencement of the fiscal year or budget period to which the budget relates.

(c) Notwithstanding paragraph (b) of this subsection, unless the amended budget document is republished pursuant to ORS 294.438 (Publication of notice of meeting, financial summary and budget summary) or 294.448 (Manner of publication) in the same manner as the original budget and another public hearing is held pursuant to ORS 294.453 (Hearing by governing body on budget document as approved by budget committee) (1), or except to the extent ad valorem property taxes may be increased under ORS 294.476 (Local option tax or bond measure approved after adoption of budget) :

(A) The amount of estimated expenditures for each fund in an annual budget may not be increased by more than $5,000 or 10 percent of the estimated expenditures, whichever is greater;

(B) The amount of estimated expenditures for each fund in a biennial budget may not be increased by more than $10,000 or 10 percent of the estimated expenditures, whichever is greater; and

(C) The amount or rate of the total ad valorem property taxes to be certified by the municipal corporation to the assessor may not exceed the amount approved by the budget committee.

(2) Intentionally left blank —Ed.

(a) After a public hearing under ORS 294.453 (Hearing by governing body on budget document as approved by budget committee) (2) or (3), receipt of the certification of the tax supervising and conservation commission, if required, and consideration of any orders, recommendations or objections made by the tax supervising and conservation commission in accordance with law, the governing body of a municipal corporation shall enact the ordinances or resolutions necessary to adopt the budget, to make the appropriations, to determine, make and declare the ad valorem property tax amount or rate for either the ensuing fiscal year or each of the fiscal years of the ensuing budget period and to itemize and categorize the ad valorem property tax amount or rate as required under ORS 310.060 (Notice certifying taxes) .

(b) The action taken by the governing body under paragraph (a) of this subsection on each order, recommendation or objection made by the commission, with the reasons for the action, must be included in the ordinance or resolution adopting the budget.

(c) The governing body shall send a certified copy of the ordinance or resolution to the commission within 15 days after the date the ordinance or resolution is adopted.

(d) The governing body may amend the budget estimates, appropriations and ad valorem property tax amount or rate in the budget document before adoption under paragraph (a) of this subsection and after adoption if the post-adoption amendments are adopted prior to the commencement of the fiscal year or budget period to which the budget relates.

(e) Notwithstanding paragraph (d) of this subsection, unless the amended budget document is resubmitted to the tax supervising and conservation commission for another public hearing and for recommendations or objections of the commission, or except to the extent ad valorem property taxes may be increased under ORS 294.476 (Local option tax or bond measure approved after adoption of budget) :

(A) The amount of estimated expenditures for each fund in an annual budget may not be increased by more than $5,000 or 10 percent of the estimated expenditures, whichever is greater;

(B) The amount of estimated expenditures for each fund in a biennial budget may not be increased by more than $10,000 or 10 percent of the estimated expenditures, whichever is greater; and

(C) The amount or rate of the total ad valorem property taxes to be certified by the municipal corporation to the assessor may not exceed the amount approved by the budget committee.

(3) Intentionally left blank —Ed.

(a) Except as provided in subsections (4) and (5) of this section, the appropriations required under subsections (1) and (2) of this section must contain:

(A) One amount for each organizational unit or program of each fund that is the total of all amounts for personnel services, materials and services and capital outlay attributable to the organizational unit or program; and

(B) Separate amounts in each fund for operating expenses for personnel services, materials and services and capital outlay that cannot be allocated to a particular organizational unit or program and for debt service, special payments, interfund revenue transfers and operating contingencies.

(b) Separate amounts for activities within an organizational unit or program may be appropriated separately.

(c) For a municipal corporation to which the terms “organizational unit” and “program” do not apply, the appropriations must contain separate amounts for personnel services, materials and services, capital outlay, debt service, special payments, interfund revenue transfers and operating contingencies for each fund.

(4) For a school district or an education service district, the appropriations required under subsections (1) and (2) of this section must contain separate amounts in each major fund for each major function, as prescribed by the Department of Education in consultation with the Department of Revenue, including instruction, support services, enterprise and community services, facilities acquisition and construction, interfund revenue transfers, debt service and operating contingencies.

(5) For a community college district, the appropriations required under subsections (1) and (2) of this section must contain separate amounts in each fund for:

(a) Each major function, as prescribed by the Office of Community Colleges and Workforce Development in consultation with the Department of Revenue, including instruction, instructional support, student services, community services, college support services, interfund transfers, debt service and operating contingencies;

(b) Each major function as required under subsection (4) of this section; or

(c) Each organizational unit or program and each object classification required under subsection (3) of this section.

(6) Except as provided in ORS 294.338 (Compliance with Local Budget Law required prior to expenditure or tax certification) , 294.463 (Transfers of appropriations within fund or between funds) , 294.466 (Appropriation of pass-through revenues) , 294.471 (Supplemental budget in certain cases) , 294.473 (Procedure when supplemental budget changes estimated expenditures by more than 10 percent) and 294.478 (School or community college district expending federal or state funds in emergency) , after the governing body has enacted the ordinances or resolutions necessary to adopt the budget as required under this section, an expenditure, or encumbrance if encumbrance accounting is used, of public money may not be made for any purpose in an amount greater than the amount appropriated.

(7) The governing body of a municipal corporation shall record the amount or rate of ad valorem property taxes to be certified and the purposes for which the taxes will be used. Except as provided in ORS 294.476 (Local option tax or bond measure approved after adoption of budget) , the municipal corporation may not certify ad valorem property taxes in an amount or rate greater than the amount or rate recorded for the purposes indicated.

(8) Intentionally left blank —Ed.

(a) The governing body of a municipal corporation shall determine, make and declare ad valorem property taxes under subsections (1) and (2) of this section as a rate per $1,000 of assessed value if the taxes are operating taxes as defined in ORS 310.055 (Operating taxes) (1) or rate-based local option taxes.

(b) The governing body shall determine, make and declare ad valorem property taxes under subsections (1) and (2) of this section as an amount if the taxes are certified as amount-based local option taxes, to pay principal and interest on exempt bonded indebtedness or to pay other government obligations described in Article XI, section 11 (5), of the Oregon Constitution.

(c) Notwithstanding paragraph (a) of this subsection, the governing body may certify operating taxes as defined in ORS 310.055 (Operating taxes) (1) as a rate or an amount if less than the full authority is needed to balance the fund that will receive the taxes. [Formerly 294.435; 2013 c.420 §3; 2015 c.366 §73; 2017 c.26 §5]

Source: Section 294.456 — Governing body to adopt budget, make appropriations, declare and categorize property tax amount or rate; amendment of budget estimates, appropriations and tax amounts or rates limited; requirements for appropriations and tax amounts or rates , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 293.734 — OR Code / Title 28 / Chapter 293 / Section 293.734
293.734 Report on venture capital investments
Status: in_force

The Oregon Investment Council shall submit an annual report to the Speaker of the House of Representatives and the President of the Senate detailing the investments and commitments made by the council in accordance with ORS 293.733 (Venture capital investments) . [2003 c.606 §5]

Note: 293.734 (Report on venture capital investments) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 293 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 293.734 — Report on venture capital investments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 297.515 — OR Code / Title 28 / Chapter 297 / Section 297.515
297.515 County audits include justice courts and law enforcement agencies and officers
Status: in_force

The audits of counties required under ORS 297.425 (Annual audits required) shall include justice courts, their officers and employees, district attorneys and their employees, sheriffs, constables and all other officers and officials elected by the residents of a county or appointed by an official elected by the residents of a county and transacting public business. [1977 c.774 §13; 2013 c.52 §1]

Source: Section 297.515 — County audits include justice courts and law enforcement agencies and officers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors297.­html (accessed May 26, 2025).
ORS § 294.065 — OR Code / Title 28 / Chapter 294 / Section 294.065
294.065 Use by counties of moneys received from federal government under the federal Flood Control Act
Status: in_force

All moneys received from the United States Government under the federal Flood Control Act, and Acts amendatory thereof and supplemental thereto, and distributed to counties pursuant to ORS 293.570 (Apportionment among counties of moneys received from federal government under federal Flood Control Act) , shall be used for the benefit of the public schools and public roads of the counties receiving the funds.

Source: Section 294.065 — Use by counties of moneys received from federal government under the federal Flood Control Act , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 294.473 — OR Code / Title 28 / Chapter 294 / Section 294.473
294.473 Procedure when supplemental budget changes estimated expenditures by more than 10 percent
Status: in_force

(1) Intentionally left blank —Ed.

(a) If the amended estimated expenditures contained in an individual fund that is being changed by a supplemental budget made under ORS 294.471 (Supplemental budget in certain cases) differ by more than 10 percent from the expenditures in the budget as most recently amended prior to the supplemental budget, the governing body of the municipal corporation shall hold a public hearing on the supplemental budget.

(b) Notice of the hearing required under paragraph (a) of this subsection, including a summary of the changes proposed in the funds that differ by more than 10 percent from the expenditures in the budget as most recently amended prior to the supplemental budget, must be published not less than five days before the meeting.

(c) After the hearing, additional expenditures contained in the supplemental budget described in this subsection may not be made unless the governing body of the municipal corporation enacts appropriation ordinances or resolutions authorizing the expenditures. The ordinances or resolutions must state the need for and the purpose and amount of the appropriation.

(2) In counties having a tax supervising and conservation commission:

(a) The governing body of a municipal corporation may adopt a supplemental budget without submitting the budget to the commission prior to adoption.

(b) The commission is not required to hold a hearing on the budget.

(3) The Department of Revenue shall prescribe the form of the notice required under subsection (1) of this section. [2011 c.473 §22; 2013 c.420 §5]

Source: Section 294.473 — Procedure when supplemental budget changes estimated expenditures by more than 10 percent , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 292.032 — OR Code / Title 28 / Chapter 292 / Section 292.032
292.032 Records of payroll payments
Status: in_force

Records of payments issued under ORS 292.026 (Payroll payments) , after the payments have been paid, shall be filed with the chief administrative officer of the state agency. Payments not transferred to the person entitled to receive the payment shall be treated as unpresented checks under ORS 293.450 (Report of checks outstanding more than two years) to 293.460 (Recourse of owners of unpaid checks) . [1955 c.495 §8; 2013 c.369 §2]

Source: Section 292.032 — Records of payroll payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors292.­html (accessed May 26, 2025).
ORS § 294.441 — OR Code / Title 28 / Chapter 294 / Section 294.441
294.441 Requirements for financial summaries of school, education service and community college districts
Status: in_force

(1) For a school district or an education service district, the financial summary required under ORS 294.438 (Publication of notice of meeting, financial summary and budget summary) (1) must state separately the total amount of resources included in the budget in each of the following categories:

(a) Beginning fund balance;

(b) Property taxes other than local option taxes;

(c) Local option taxes;

(d) Local sources;

(e) Intermediate sources;

(f) State sources;

(g) Federal sources;

(h) Interfund revenue transfers; and

(i) The total of all other budget resources.

(2) For a school district or an education service district, the financial summary required under ORS 294.438 (Publication of notice of meeting, financial summary and budget summary) (1) must state separately the total amount of expenditures and other requirements included in the budget in each of the following objects:

(a) Salaries;

(b) Associated payroll cost;

(c) Purchased services;

(d) Supplies and materials;

(e) Capital outlay;

(f) Other objects other than debt service;

(g) Debt service;

(h) Interfund transfers;

(i) Operating contingencies; and

(j) Unappropriated ending fund balance and reserves.

(3) For a school district or an education service district, the financial summary required under ORS 294.438 (Publication of notice of meeting, financial summary and budget summary) (1) must state separately the total amount of expenditures and other requirements and the total number of employees stated in full-time equivalent positions included in the budget in each of the following functions:

(a) Instruction;

(b) Support services;

(c) Enterprise and community services;

(d) Facilities acquisition and construction;

(e) Other uses other than debt service and interfund transfers;

(f) Debt service;

(g) Interfund transfers;

(h) Operating contingencies; and

(i) Unappropriated ending fund balance and reserves.

(4) For a community college district, the financial summary required under ORS 294.438 (Publication of notice of meeting, financial summary and budget summary) (1) must state separately the total amount of resources included in the budget in each of the following categories:

(a) Beginning fund balance;

(b) Property taxes other than local option taxes;

(c) Local option taxes;

(d) Tuition and fees;

(e) Other local sources;

(f) State sources;

(g) Federal sources;

(h) Interfund revenue transfers; and

(i) The total of all other budget resources.

(5) For a community college district, the financial summary required under ORS 294.438 (Publication of notice of meeting, financial summary and budget summary) (1) must state separately the total amount of expenditures and other requirements included in the budget in each of the following objects:

(a) Personnel services;

(b) Materials and services;

(c) Financial aid;

(d) Capital outlay;

(e) Debt service;

(f) Other requirements;

(g) Transfers;

(h) Operating contingencies; and

(i) Unappropriated ending fund balance and reserves.

(6) For a community college district, the financial summary required under ORS 294.438 (Publication of notice of meeting, financial summary and budget summary) (1) must state separately the total amount of expenditures and other requirements and the total number of employees stated in full-time equivalent positions included in the budget in each of the following functions:

(a) Instruction;

(b) Instructional support;

(c) Student services other than student loans and financial aid;

(d) Student loans and financial aid;

(e) Community services;

(f) College support services other than facilities acquisition and construction;

(g) Facilities acquisition and construction;

(h) Interfund transfers;

(i) Other objects;

(j) Operating contingencies; and

(k) Unappropriated ending fund balance and reserves. [2011 c.473 §10; 2013 c.420 §2]

Source: Section 294.441 — Requirements for financial summaries of school, education service and community college districts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 291.110 — OR Code / Title 28 / Chapter 291 / Section 291.110
291.110 Achieving performance outcomes
Status: in_force

(1) The Oregon Department of Administrative Services shall ensure that state agency activities and programs are directed toward achieving performance outcomes. The department shall:

(a) Monitor progress, identify barriers and generate alternative approaches for attaining performance outcomes.

(b) Ensure the development of a statewide system of performance measures designed to increase the efficiency and effectiveness of state programs and services.

(c) Provide agencies with direction on the appropriate format for reporting performance measures to ensure consistency across agencies.

(d) Consult with the Legislative Assembly to assist in devising a system of performance measures.

(e) Facilitate the development of performance measures in those instances where performance measures involve more than one state agency.

(f) Prior to budget development and adoption of a performance measurement system, consult with the legislative review agency, as defined in ORS 291.371 (Salary plan review by legislative review agency) , or other appropriate legislative committee, as determined by the President of the Senate and the Speaker of the House of Representatives.

(g) No later than October 1 of each year, submit a report to the Legislative Fiscal Officer on the progress state agencies have made in meeting performance measures.

(2) State agencies shall develop measurable performance measures consistent with and aimed at achieving performance outcomes. To that end, each state agency shall:

(a) Identify the mission, goals and objectives of the agency and any applicable performance measures to which the goals are directed.

(b) Develop written defined performance measures that quantify desired organization intermediate outcomes, outputs, responsibilities, results, products and services, and, where possible, develop unit cost measures for evaluating program efficiency.

(c) Involve agency managers, supervisors and employees in the development of statements of mission, goals, objectives and performance measures as provided in paragraphs (a) and (b) of this subsection and establish teams composed of agency managers, supervisors and employees to implement agency goals, objectives and performance measures. Where bargaining unit employees are affected, they shall have the right to select those employees of the agency, through their labor organization, to serve on any joint committees established to develop performance measures.

(d) Use performance measures to work toward achievement of identified missions, goals and objectives.

(e) Review agency performance measures with the appropriate legislative committee, as determined by the President of the Senate and the Speaker of the House of Representatives, during each odd-numbered year regular session of the Legislative Assembly. [1993 c.724 §7; 2001 c.582 §9; 2005 c.837 §18; 2011 c.545 §19; 2016 c.117 §10]

Source: Section 291.110 — Achieving performance outcomes; monitoring agency progress , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 293.839 — OR Code / Title 28 / Chapter 293 / Section 293.839
293.839 Investment in scrutinized companies
Status: in_force

(1) The Oregon Investment Council and the State Treasurer, in the State Treasurer’s role as investment officer for the council, shall act reasonably and in a manner consistent with fiduciary standards, including the provisions of ORS 293.721 (General objective of investments) and 293.726 (Standard of judgment and care in investments) , to try to ensure that managers who are engaged by the council or the State Treasurer for the active management of investment funds consisting of the Public Employees Retirement Fund referred to in ORS 238.660 (Fund generally) , through the purchase and sale of publicly traded equities, are not investing in publicly traded equities of any scrutinized company.

(2) Subsection (1) of this section does not apply to investments indirectly made through index funds, fund of funds or privately placed investments. [2012 c.72 §3]

Source: Section 293.839 — Investment in scrutinized companies , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 294.735 — OR Code / Title 28 / Chapter 294 / Section 294.735
294.735 Payments to fund by political subdivisions
Status: in_force

(1) A political subdivision shall pay into the Local Government Employer Benefit Trust Fund an amount equal to the percentage rate of the political subdivision, as determined under subsections (2) to (5) of this section, multiplied by the gross wages the political subdivision pays to individuals in employment subject to ORS chapter 657, except that minor adjustments to wages in a calendar quarter on which payments have previously been made may not result in either a credit to the political subdivision or an additional amount due the fund.

(2) Intentionally left blank —Ed.

(a) As soon as possible after June 30 of each year, the Employment Department shall determine for each political subdivision the benefit cost rate, the account reserve ratio and the percentage rate, applicable as of that June 30.

(b) Notwithstanding paragraph (a) of this subsection, upon the written request of a political subdivision, the Director of the Employment Department or an authorized representative of the director may redetermine at any time the benefit cost rate, the account reserve ratio and the percentage rate of the political subdivision.

(3) Intentionally left blank —Ed.

(a) The percentage rate assigned to a political subdivision whose account has been potentially chargeable with benefits for each of the last four calendar quarters ending on the June 30 immediately preceding the determination shall be the benefit cost rate of the political subdivision plus one-third of the difference obtained by subtracting the political subdivision’s account reserve ratio from 1.5 times the political subdivision’s benefit cost rate. The resulting percentage rate shall be rounded up to the nearest one-tenth of one percent. A political subdivision’s percentage rate shall be at least one-tenth of one percent but no more than five percent.

(b) The percentage rate assigned to a political subdivision whose account has not been potentially chargeable with benefits for each of the last four calendar quarters ending on the immediately preceding June 30 shall be the greater of one percent or 1.5 times the aggregate benefit cost rate.

(4) Notwithstanding subsection (3) of this section, a local government employer with an account balance on June 30 that is less than five percent of the taxable wage base currently in effect may not be assigned a percentage rate of:

(a) Less than two percent if the payroll of the employer was less than $25,000 during the four most recently completed calendar quarters;

(b) Less than one percent if the payroll of the employer was $25,000 or more but less than $50,000 during the four most recently completed calendar quarters;

(c) Less than one-half of one percent if the payroll of the employer was $50,000 or more but less than $100,000 during the four most recently completed calendar quarters; or

(d) Less than two-tenths of one percent if the payroll of the employer was $100,000 or more during the four most recently completed calendar quarters.

(5) Percentage rates determined or redetermined in subsections (3) and (4) of this section apply until July 1 next following the determination or redetermination.

(6) Intentionally left blank —Ed.

(a) In addition to the payment made into the fund under subsection (1) of this section, a political subdivision that has a negative account balance at the end of a calendar quarter and had a negative account balance at the end of each of the three immediately preceding calendar quarters shall make additional payments into the fund during each of the next four calendar quarters.

(b) The additional payment required under this subsection shall be computed as follows, with all computations omitting cents:

(A) Multiply the gross payroll reported by the employer during the four most recent calendar quarters by the current percentage rate of payment into the fund.

(B) Subtract the amount of benefits attributable to the employer that was reimbursed from the fund during the most recent four calendar quarters from the product computed under subparagraph (A) of this paragraph.

(C) If the remainder computed under subparagraph (B) of this paragraph is more than zero, subtract the remainder from the negative balance of the account.

(D) If the remainder computed under subparagraph (B) of this paragraph is zero or less, make no adjustment to the amount of the negative balance of the account.

(E) Divide the amounts computed under either subparagraph (C) or (D) of this paragraph by four. The resulting quotient is the additional payment required for each quarter.

(c) One computation under this subsection may be made for an employer in each calendar quarter. If the negative balance is eliminated before the end of the four quarters in which the additional payments were determined necessary, further additional payments may not be required under this subsection.

(7) During the first four calendar quarters in which a political subdivision is a participant in the fund, additional payments shall be required if the account balance of the political subdivision is negative at the end of any of the four calendar quarters. The additional payment shall be computed in the same manner described in subsection (6) of this section except that the computation in subsection (6)(b)(A) and (B) of this section shall include only those calendar quarters in which the political subdivision was a participant in the fund.

(8) Employers subject to this section may request a refund of amounts in excess of the amount determined using the minimum percentage rate.

(9) Intentionally left blank —Ed.

(a) Notwithstanding subsection (6) of this section, a political subdivision that has an account reserve ratio equal to or less than zero and a percentage rate assigned under subsection (3) of this section equal to or greater than three percent may request in writing that the Director of the Employment Department grant an extended plan of additional payments.

(b) An extended plan of additional payments granted under this subsection may not exceed a period of 12 consecutive calendar quarters. [1977 c.491 §5; 1981 c.5 §1; 1983 c.53 §2; 1989 c.135 §3; 1993 c.778 §3; 2007 c.71 §92; 2011 c.569 §2]

Source: Section 294.735 — Payments to fund by political subdivisions; benefit cost rate, account reserve ratio and percentage rate determinations and redeterminations; effect of negative balance; refunds; extended plans of additional payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 292.040 — OR Code / Title 28 / Chapter 292 / Section 292.040
292.040 Bond of payroll officer
Status: in_force

Before the superintendent, president or other officer of an institution, board or commission listed in ORS 292.039 (Paying officers and employees of certain state institutions and agencies) , forwards a payroll or receives from the Oregon Department of Administrative Services a warrant issued thereon, the superintendent, president or other officer shall file with the department a bond running to the State of Oregon, for the benefit of whomsoever it may concern, in such sum and amount as the department may require, not less, however than 50 percent of the probable aggregate amount of the monthly payroll nor more than $50,000, with an approved surety company as surety. The bond shall be conditioned that the superintendent, president or other officer will faithfully pay over the moneys received on the warrant issued by the department to the several parties entitled thereto, and properly account for the same. The premium on the bond shall be considered an expense of the state and payable from any funds appropriated for the benefit of the institution, board, commission or state agency listed in ORS 292.039 (Paying officers and employees of certain state institutions and agencies) (1). [Amended by 1953 c.95 §2; 1967 c.454 §85; 1969 c.378 §9; 1989 c.171 §38]

Source: Section 292.040 — Bond of payroll officer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors292.­html (accessed May 26, 2025).
ORS § 293.231 — OR Code / Title 28 / Chapter 293 / Section 293.231
293.231 Collection of liquidated and delinquent accounts by Department of Revenue or private collection agency
Status: in_force

(1) Except as provided in subsections (4) to (7) of this section, a state agency, unless otherwise prohibited by law, shall offer for assignment every liquidated and delinquent account to the Department of Revenue as provided in ORS 293.250 (Collections Unit) not later than:

(a) Ninety days from the date the account was liquidated if no payment has been received on the account within the 90-day period; or

(b) Ninety days from the date of receipt of the most recent payment on the account.

(2) Nothing in subsection (1) of this section prohibits a state agency from offering for assignment a liquidated and delinquent account to the Department of Revenue at any time within the 90-day period.

(3) Intentionally left blank —Ed.

(a) If a state agency assigns a liquidated and delinquent account to the Department of Revenue as provided in ORS 293.250 (Collections Unit) , the department has six months from the date of assignment to collect a payment. If the department does not collect a payment within that six-month period or if six months have elapsed since the date of receipt of the most recent payment on the account, the department shall immediately offer for assignment the debt to a private collection agency and notify the state agency of the assignment.

(b) Nothing in this subsection prohibits the department from offering for assignment the debt to a private collection agency at any time within the six-month period.

(4) The provisions of subsection (1) of this section do not apply to a liquidated and delinquent account that is prohibited by state or federal law or regulation from assignment or collection.

(5) The Oregon Department of Administrative Services may adopt rules exempting specified kinds of liquidated and delinquent accounts from the time periods established in subsections (1), (2), (3) and (6) of this section.

(6) Intentionally left blank —Ed.

(a) Notwithstanding subsection (1) of this section, liquidated and delinquent accounts that originate in the Department of Revenue shall be offered for assignment by the department to a private collection agency not later than one year from the date of the most recent payment on the account.

(b) Nothing in this subsection prohibits the Department of Revenue from offering for assignment a liquidated and delinquent account that originates in the department to a private collection agency at any time within the one-year period.

(c) The Oregon Department of Administrative Services shall adopt rules exempting liquidated and delinquent accounts that originate in the Employment Department from the time periods established in subsections (1), (2) and (3) of this section.

(7) Notwithstanding subsections (1) and (6) of this section, a state agency or the Department of Revenue may, at its discretion, choose not to offer for assignment to the Department of Revenue or a private collection agency a liquidated and delinquent account that:

(a) Is secured by a consensual security interest in real or personal property;

(b) Is a court-ordered judgment that includes restitution or a payment to the Department of Justice Crime Victim and Survivor Services Division;

(c) Is in litigation, including bankruptcy, arbitration and mediation;

(d) Is a student loan owed by a student who is attending school;

(e) Is owed to a state agency by a local or state government or by the federal government;

(f) Is owed by a debtor who is hospitalized in a state hospital as defined in ORS 162.135 (Definitions for ORS 162.135 to 162.205) , who receives public assistance as defined in ORS 411.010 (Definitions) or who receives medical assistance as defined in ORS 414.025 (Definitions for ORS chapters 411, 413 and 414) ;

(g) Is owed by a debtor who is imprisoned;

(h) Is less than $100, including penalties;

(i) Would result in loss of federal funding if assigned;

(j) Is owed by an estate and the state agency has notice that the estate has closed; or

(k) Is eligible for suspension of collection as provided in ORS 305.155 (Cancellation of uncollectible tax) .

(8) Nothing in this section prohibits a state agency from collecting a setoff against any refunds or sums due to the debtor from the state agency after a liquidated and delinquent account is assigned to a private collection agency.

(9) For the purposes of this section, the Department of Revenue is considered to have offered for assignment to a private collection agency an account if:

(a) The terms of the offer are of a type generally acceptable within the collections industry for the type of account offered for assignment; and

(b) The offer is made to a private collection agency that engages in collecting on accounts of the type sought to be assigned or is made generally available to private collection agencies through a bid or request for proposal process.

(10) Intentionally left blank —Ed.

(a) A state agency that assigns a liquidated and delinquent account to the Department of Revenue may add a fee to be paid by the debtor to the amount of the liquidated and delinquent account. The fee may include amounts attributable to collections conducted by private collection agencies as provided in subsection (3) of this section.

(b) A fee may not be added under this subsection unless the state agency has provided notice to the debtor:

(A) Of the existence of the debt;

(B) That the debt may be assigned to the Department of Revenue for collection; and

(C) Of the amount of the fee that may be added to the debt under this subsection.

(11) For any liquidated and delinquent account that the Department of Revenue assigns to a private collection agency under subsection (6) of this section, the department may add a fee to the amount of the liquidated and delinquent account as provided in ORS 697.105 (Fee for collection of debt owed public body) . A fee may not be added under this subsection unless the department has provided notice to the debtor:

(a) Of the existence of the debt;

(b) That the debt may be assigned to a private collection agency for collection; and

(c) Of the amount of the fee that may be added to the debt under this subsection.

(12) Except as provided by federal law, a state agency or the Department of Revenue may not add a fee under subsection (10) or (11) of this section that exceeds the collection fee of the private collection agency or the department.

(13) Intentionally left blank —Ed.

(a) A private collection agency that collects an account under this section shall be held to the same standard of confidentiality, service and courtesy imposed on the Department of Revenue.

(b) The department shall set forth in writing the standards described in paragraph (a) of this subsection and shall transmit the writing to a private collection agency before assigning an account to the agency under this section.

(14) Intentionally left blank —Ed.

(a) A state agency may recall an account assigned to the Department of Revenue if the account is deemed uncollectible under ORS 293.240 (Writing off uncollectible debts due state agency) or settled by compromise under ORS 293.240 (Writing off uncollectible debts due state agency) , or if the account may not be collected under state or federal law or is eligible for cancellation under state or federal law.

(b) If an account recalled under this subsection was assigned to a private collection agency, the department shall cancel and recall the account from the private collection agency. [1999 c.1092 §3; 2001 c.218 §1; 2001 c.233 §1; 2003 c.66 §3; 2003 c.805 §1; 2013 c.688 §27; 2015 c.319 §1; 2015 c.643 §2; 2015 c.766 §3; 2017 c.746 §15; 2023 c.201 §1]

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

Source: Section 293.231 — Collection of liquidated and delinquent accounts by Department of Revenue or private collection agency; rules; fee added to debt , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 293.620 — OR Code / Title 28 / Chapter 293 / Section 293.620
293.620 Monthly account of and payment by custodians of state property
Status: in_force

All persons, state institutions, commissions, commissioners, departments, boards, and state officers or agents, handling or having the custody or control of any property belonging to the state or to any state institution, board, commission, or department, shall account for and pay over to the State Treasurer monthly all moneys received from the income or rents of such property or from the sale and disposition of surplus products, useless and condemned property, with a verified itemized statement of the source from which the moneys were derived; but this section shall not be construed to include the funds belonging to educational institutions derived from tuition, matriculation or other fees charged students. [Formerly 291.564]

Source: Section 293.620 — Monthly account of and payment by custodians of state property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 295.056 — OR Code / Title 28 / Chapter 295 / Section 295.056
295.056 Liability of public officials for loss of public funds
Status: in_force

When public funds deposits are made in accordance with ORS 295.001 (Definitions for ORS 295.001 to 295.108) to 295.108 (State Treasurer rules) , a public official may not be held liable for any loss of public funds that results from the failure or default of any qualified depository without fault or neglect on the public official’s part. [2007 c.871 §12; 2019 c.587 §22]

Source: Section 295.056 — Liability of public officials for loss of public funds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors295.­html (accessed May 26, 2025).
ORS § 291.214 — OR Code / Title 28 / Chapter 291 / Section 291.214
291.214 Governor to prepare recommendations regarding certain tax expenditures
Status: in_force

(1) The Governor, during the preparation of the Governor’s budget and before its submission to the Legislative Assembly, shall identify each tax expenditure that has a full or partial sunset that, if allowed to take effect, will have a fiscal impact on the state or on school districts for the next biennium, and shall prepare a recommendation as to each tax expenditure identified under this paragraph that indicates the Governor’s opinion on whether the full or partial sunset of the tax expenditure should be allowed to take effect as scheduled or should be revised to a different date.

(2) As used in this section:

(a) “Full sunset” means any provision that completely eliminates an existing tax expenditure on a specified date.

(b) “Partial sunset” means any provision that reduces the amount of an existing tax expenditure or that alters the eligibility requirements for the expenditure as of a specified date. [Amended by 1995 c.746 §67; 2016 c.117 §18]

Source: Section 291.214 — Governor to prepare recommendations regarding certain tax expenditures , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 294.635 — OR Code / Title 28 / Chapter 294 / Section 294.635
294.635 Submission of budget estimates by levying boards
Status: in_force

(1) In each county that has a tax supervising and conservation commission, the levying boards of all municipal corporations that have a population exceeding 200,000 and municipal corporations that have not made an election under ORS 294.625 (Jurisdiction of commission) (2) shall, on or before May 15 of each fiscal year or on or before May 15 of the first fiscal year of a budget period, submit their detailed estimates of the budget deemed necessary to be expended by the municipal corporations, respectively, for all purposes for the next ensuing fiscal year or ensuing budget period. The tax supervising and conservation commission may, if a good and sufficient reason exists therefor and if application is made to the commission in writing, grant any municipal corporation such extension of time for filing its budget as may seem to the commission just and reasonable.

(2) The budget estimates required by this section to be filed with the commission shall be in writing and shall be certified to as correct and shall be so prepared and arranged as to show in plain and succinct language each particular item of proposed expenditure. There shall be attached to each budget, and made a part thereof, the levying board’s estimate of the probable receipts of the municipal corporation from all other sources than direct tax levy and bond issues during the fiscal years for which the budget has been prepared. The budget estimates shall show in parallel columns the actual expenditures for the two fiscal years next preceding the current year, the estimated expenditures for the current year and the estimated expenditures for the next ensuing fiscal year. [Amended by 1961 c.678 §4; 1963 c.576 §37; 1977 c.431 §2; 1991 c.80 §2; 2001 c.135 §28; 2005 c.750 §4; 2009 c.596 §8]

Source: Section 294.635 — Submission of budget estimates by levying boards , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 294.520 — OR Code / Title 28 / Chapter 294 / Section 294.520
294.520 Priority of appeals under Local Budget Law
Status: in_force

The appeal filed with the Oregon Tax Court pursuant to ORS 294.461 (Tax certification contrary to law voidable by Oregon Tax Court) , 294.500 (Declaratory ruling by Department of Revenue as to its rules) and 294.515 (Appeal by municipal corporation from Department of Revenue order) shall have priority over all other cases pending before the Oregon Tax Court and shall be heard and decided as soon after coming to issue as is reasonably possible. [1963 c.576 §33b]

Source: Section 294.520 — Priority of appeals under Local Budget Law , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 293.130 — OR Code / Title 28 / Chapter 293 / Section 293.130
293.130 Information required on records of moneys deposited
Status: in_force

The State Treasurer shall enter upon all records created by the State Treasurer for moneys paid into the State Treasury such necessary information as shall:

(1) Enable the Oregon Department of Administrative Services to credit the moneys to a fund or account in such amounts as are applicable under the law.

(2) Permit an appropriate accounting of the moneys. [Formerly 291.362; 1967 c.454 §100; 1969 c.141 §2; 1999 c.412 §1]

Source: Section 293.130 — Information required on records of moneys deposited , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 293.718 — OR Code / Title 28 / Chapter 293 / Section 293.718
293.718 Payment of expenses of State Treasurer
Status: in_force

As payment for expenses of the investment officer, the State Treasurer may deduct monthly a maximum of 0.35 basis points of the most recent market value of assets under management for each of the investment funds. However, for the funds described in ORS 293.701 (Definitions for ORS 293.701 to 293.857) (2)(n), a maximum of 0.5 basis points may be deducted monthly. Amounts so deducted shall be deposited into the Miscellaneous Receipts Account established in the General Fund for the State Treasurer, and are continuously appropriated for payment of the expenses of the State Treasurer as investment officer. [1969 c.466 §2; 1989 c.319 §3; 1995 c.288 §1; 1999 c.1043 §2; 2001 c.716 §24; 2009 c.541 §12; 2023 c.37 §1]

Source: Section 293.718 — Payment of expenses of State Treasurer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 292.230 — OR Code / Title 28 / Chapter 292 / Section 292.230
292.230 Policy on out-of-state travel
Status: in_force

(1) It is the policy of the state that all out-of-state travel by state agency personnel shall be allowed only when the travel is essential to the normal discharge of the agency’s responsibilities. Out-of-state travel shall be conducted in the most efficient and cost-effective manner resulting in the best value to the state. The travel must comply with requirements of rules adopted under subsection (2) of this section. State agencies shall adhere to the following guidelines when using out-of-state travel:

(a) All out-of-state travel must be for official state business.

(b) Use of out-of-state travel must be related to the agency’s scope of responsibilities.

(c) Each state agency is charged with the responsibility for determining the necessity and justification for and method of travel.

(d) Each state agency shall make every effort possible to minimize employee time spent on out-of-state travel.

(2) The Oregon Department of Administrative Services shall adopt by rule standards regulating out-of-state travel including but not limited to:

(a) Limiting the number of officers and employees who may attend the same meeting;

(b) Requiring state agencies to establish practices for travel that are consistent with the agency’s resources;

(c) Requiring agencies to develop information sharing for reporting and other aspects that have benefits to more than one agency;

(d) Developing telecommunication resources to be used in lieu of travel; and

(e) Requiring agency administrators or their designees, as designated in writing, to approve out-of-state travel.

(3) As used in this section:

(a) “Official state business” means activity conducted by any agency personnel that has been authorized by that agency in support of approved state programs.

(b) “Out-of-state travel” means all travel from a point of origin in Oregon to a point of destination in another state and return therefrom. [Amended by 1993 c.750 §1; 2019 c.278 §1]

Source: Section 292.230 — Policy on out-of-state travel; guidelines; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors292.­html (accessed May 26, 2025).
ORS § 291.044 — OR Code / Title 28 / Chapter 291 / Section 291.044
291.044 State agency quarterly report of employee pay-line exceptions
Status: in_force

(1) For each calendar quarter, a state agency shall report to the Oregon Department of Administrative Services the number of state agency employees during the preceding calendar quarter who received a pay-line exception and the amount of each pay-line exception. For each calendar quarter, the department shall compile the results of the state agency reports and submit the results to the Legislative Fiscal Officer.

(2) As used in this section:

(a) “Pay-line exception” means any dollar amount added to the base salary of an employee, including, but not limited to, as a percentage of the base salary or as a specified dollar amount.

(b) “State agency” has the meaning given that term in ORS 291.263 (Vacant positions) . [2013 c.722 §65]

Note: 291.044 (State agency quarterly report of employee pay-line exceptions) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 291 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 291.044 — State agency quarterly report of employee pay-line exceptions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 291.202 — OR Code / Title 28 / Chapter 291 / Section 291.202
291.202 Budget and tax expenditure report of Governor
Status: in_force

(1) Except as otherwise provided in ORS 291.222 (Furnishing information and assistance to Governor-elect) , the Governor shall prepare in each even-numbered year for the biennium beginning July 1 of the following year:

(a) A Governor’s budget; and

(b) A tax expenditure report.

(2) The Oregon Department of Administrative Services shall advise and assist the Governor in the preparation of the Governor’s budget and the tax expenditure report and shall perform any duties connected to the budget or report as the Governor requires.

(3) The Department of Revenue shall advise and assist the Governor in the preparation of the tax expenditure report. [Amended by 1969 c.464 §2; 1995 c.746 §64; 2016 c.117 §12]

Source: Section 291.202 — Budget and tax expenditure report of Governor; department to assist in preparation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 291.016 — OR Code / Title 28 / Chapter 291 / Section 291.016
291.016 Making administrative and organizational surveys
Status: in_force

The Oregon Department of Administrative Services, or the State Chief Information Officer for purposes related to information and telecommunications technology, may make or cause to be made administrative and organizational surveys of the state agencies for the purpose of determining the feasibility of improving the administration of the state government by eliminating unnecessary positions and activities, improving internal operating forms, avoiding duplication, and increasing efficiency and economical operation. [Amended by 2015 c.807 §37]

Source: Section 291.016 — Making administrative and organizational surveys , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 294.655 — OR Code / Title 28 / Chapter 294 / Section 294.655
294.655 Hearing on special tax levies and bond issues proposed for elector approval
Status: in_force

The commission shall conduct public hearings on all special tax levies and bond issues proposed for elector approval by the levying boards. Any levying board proposing to ask elector approval of a special tax levy or of a bond issue shall notify the commission in writing of its proposal not less than 30 days prior to the filing date for the election and set forth its reasons therefor, but the commission in its discretion may permit such notification to be filed in such shorter period of time as it sees fit. Upon the receipt of the notification the commission shall fix the time and place of hearing and notify the levying board to attend the hearing and discuss the proposed special tax levy or bond issue with the commission. The hearings provided for in this section shall be in addition to the regular budget hearings provided for by ORS 294.640 (Hearing on budget) . [Amended by 1999 c.632 §18]

Source: Section 294.655 — Hearing on special tax levies and bond issues proposed for elector approval , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 291.348 — OR Code / Title 28 / Chapter 291 / Section 291.348
291.348 Biennial estimate of General Fund and State Lottery Fund revenues
Status: in_force

(1) The Oregon Department of Administrative Services, as soon as possible after June 30 of each even-numbered year, shall ascertain the total of General Fund revenues obtained from all sources during the preceding fiscal year, so far as is practicable.

(2) The Director of the Oregon Department of Administrative Services shall certify to the total of General Fund and State Lottery Fund revenues during the preceding fiscal year as determined under subsection (1) of this section.

(3) As used in this section:

(a) “General Fund revenues” means all payments of money credited to the State Treasury that are placed or to be placed by the State Treasurer to the credit of the General Fund of the State of Oregon for general governmental purposes.

(b) “State Lottery Fund revenues” means the net proceeds of the state lottery authorized by section 4, Article XV of the Oregon Constitution. [1965 c.615 §12; 1967 c.454 §98; 1985 c.828 §18; 2016 c.117 §33]

Source: Section 291.348 — Biennial estimate of General Fund and State Lottery Fund revenues; certification to Secretary of State , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 293.148 — OR Code / Title 28 / Chapter 293 / Section 293.148
293.148 Cap on amount
Status: in_force

(1) If the moneys in the Oregon Rainy Day Fund established by ORS 293.144 (Oregon Rainy Day Fund) just prior to the time of a transfer scheduled under ORS 293.144 (Oregon Rainy Day Fund) (3) or 293.146 (Transfer of moneys to Rainy Day Fund) equal at least 7-1/2 percent of the amount of General Fund revenues collected during the prior biennium, moneys that would otherwise be transferred to the Oregon Rainy Day Fund shall be deposited in the General Fund.

(2) If the moneys in the Oregon Rainy Day Fund just prior to the time of a transfer scheduled under ORS 293.144 (Oregon Rainy Day Fund) (3) or 293.146 (Transfer of moneys to Rainy Day Fund) do not equal at least 7-1/2 percent of the amount of General Fund revenues collected during the prior biennium, the transfer to the Oregon Rainy Day Fund shall be made regardless of whether that transfer increases the amount in the Oregon Rainy Day Fund to at least 7-1/2 percent of the amount of General Fund revenues collected during the prior biennium. [2007 c.5 §6]

Note: See note under 293.144 (Oregon Rainy Day Fund) .

Source: Section 293.148 — Cap on amount , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 294.027 — OR Code / Title 28 / Chapter 294 / Section 294.027
294.027 Provisions relating to warrants and payment of claims
Status: in_force

(1) In addition to any other provisions of law for the issuance and payment of warrants of any municipal or quasi-municipal corporation or civil subdivision of this state other than school districts, the governing body thereof may by resolution authorize such practices with respect to the form, issuance, delivery, indorsement and payment of warrants as it shall deem convenient, efficient and in the public interest, conforming substantially to those specified in subsection (1) or (2) of this section or in ORS 294.028 (Payment of warrants by depository) .

(2) Such governing body may authorize the use of check-warrant forms, to be drawn by its appropriate warrant issuing officer or officers upon the custodian of its funds, so prepared that such custodian may, by subscribing a direction to the depository of such funds to pay the same to the order of the payee, convert the instrument to a check or, by subscribing an indorsement that such warrant is not paid for want of funds, convert the same to an interest-bearing warrant and such governing body may direct that such check-warrants shall not be delivered to the payees therein named until such direction or indorsement shall have been subscribed by the custodian of its funds.

(3) Such governing body may provide that when funds are available for the payment of approved claims, the approval of claims for payment shall, without the issuance of any warrant, be authority to the custodian of its funds to pay such claims by check. [1953 c.664 §1]

Source: Section 294.027 — Provisions relating to warrants and payment of claims , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 294.477 — OR Code / Title 28 / Chapter 294 / Section 294.477
294.477 Inclusion in budget of estimated requirements for bonds approved at May election
Status: in_force

(1) If the voters of a municipal corporation approve the issuance of general obligation bonds at a May election, the budget of the municipal corporation adopted under ORS 294.456 (Governing body to adopt budget, make appropriations, declare and categorize property tax amount or rate) or a supplemental budget adopted under ORS 294.471 (Supplemental budget in certain cases) may include estimated requirements to pay debt service on the bonds during the ensuing year or each of the years of the ensuing budget period.

(2) On or after July 1 and before September 15 following the election described in subsection (1) of this section, the governing body of the municipal corporation may adopt an ordinance or resolution imposing and categorizing a tax levy necessary to pay the estimated debt service on the bonds described in subsection (1) of this section. The portion of an ordinance or resolution that is adopted under this subsection does not become effective until the debt is incurred.

(3) The assessor of the county in which the municipal corporation is located shall accept a written notice certifying the estimated amount of ad valorem property taxes to be imposed by the municipal corporation pursuant to an ordinance or resolution adopted under subsection (2) of this section, or of a subsequent ordinance or resolution imposing and categorizing a tax levy in an amount that is less than the amount imposed under subsection (2) of this section, on or before September 15 of the property tax year, provided the governing body of the municipal corporation timely files for an extension under ORS 310.060 (Notice certifying taxes) . [2017 c.26 §2]

Source: Section 294.477 — Inclusion in budget of estimated requirements for bonds approved at May election , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 293.712 — OR Code / Title 28 / Chapter 293 / Section 293.712
293.712 Continuing education requirements for members of council
Status: in_force

The chairperson of the Oregon Investment Council, after consultation with the State Treasurer, shall prescribe continuing education requirements for members of the council. Such continuing education requirements must relate to fiduciary duties, best practices or both. [2017 c.500 §10]

Note: 293.712 (Continuing education requirements for members of council) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 293 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 293.712 — Continuing education requirements for members of council , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 294.990 — OR Code / Title 28 / Chapter 294 / Section 294.990
294.990 Penalties
Status: in_force

(1) Any officer willfully violating any of the provisions of ORS 51.340 (Monthly report of fines collected) shall, upon conviction thereof, be fined not more than $25 for each offense, to be paid into the county treasury for the benefit of the common schools.

(2) Unless the time is extended by the commission, any municipal corporation subject to ORS 294.605 (Definitions for ORS 294.605 to 294.705) to 294.705 (Tax supervising and conservation commission fund) which fails, neglects or refuses to submit its annual or biennial budget to the commission on or before May 15 of each fiscal year, or on or before May 15 of the first fiscal year of a budget period, as provided in ORS 294.635 (Submission of budget estimates by levying boards) , shall forfeit to the use of the tax supervising and conservation commission fund $50 for each day of such failure, refusal or neglect.

(3) Any levying board subject to ORS 294.605 (Definitions for ORS 294.605 to 294.705) to 294.705 (Tax supervising and conservation commission fund) which fails, neglects or refuses to attend any budget hearing at the time and place fixed by the commission, or to be represented by counsel thereat, shall forfeit to the use of the tax supervising and conservation commission fund $25 for each member of such levying board responsible for such failure, neglect or refusal. [Amended by 1953 c.306 §17; 1971 c.267 §15; 1999 c.654 §26; 2001 c.135 §30]

Source: Section 294.990 — Penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 292.170 — OR Code / Title 28 / Chapter 292 / Section 292.170
292.170 Procedure when employee leaves employment after overpayment
Status: in_force

If a state employee leaves state employment after having received payment of salary or wages in an amount greater than the employee’s entitlement, the amount of overpayment shall be considered a delinquent account and shall be subject to collection by the Collections Unit in the Department of Revenue under ORS 293.250 (Collections Unit) . [1981 c.567 §12]

Source: Section 292.170 — Procedure when employee leaves employment after overpayment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors292.­html (accessed May 26, 2025).
ORS § 293.560 — OR Code / Title 28 / Chapter 293 / Section 293.560
293.560 Apportionment among counties of moneys received from federal government from forest reserves
Status: in_force

(1) Except for a distribution charge that shall be deducted to meet expenses incurred by the Oregon Department of Administrative Services in administering this section, all sums received by the state from the United States Government as its distributive share of the amounts collected by the United States Government for forest reserve rentals, sales of timber, and other sources from forest reserves within the State of Oregon, shall, upon receipt, be distributed among the several counties in which such forest reserves are located. The distribution charge shall be 60 cents per county and is in addition to the transaction charge approved for the department during the budgetary process. The amount of the distribution charges is continuously appropriated to the department to meet expenses incurred in administering this section.

(2) The department shall ascertain from the proper United States officers having the records of receipts from forest reserves, the amount of receipts from each forest reserve in this state for each year for which money is received by the state, less the share of each forest reserve of the deduction made under subsection (1) of this section. A separate account shall be kept of the sum, less the deduction, received from each forest reserve, which sum shall be paid only to the county or counties in which the forest reserve is located. Each county shall receive such proportional amount of the sum as the area of the forest reserve included within the boundaries of the county bears to the total area of the forest reserve within the state. The department shall in all cases when possible make all computations upon the net areas of such forest reserves according to the data furnished by the federal officials. [Formerly 291.534; 1985 c.787 §3]

Source: Section 293.560 — Apportionment among counties of moneys received from federal government from forest reserves , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 294.840 — OR Code / Title 28 / Chapter 294 / Section 294.840
294.840 Investment policies
Status: in_force

Subject to the objective set forth in ORS 294.831 (Investment objective) and the standards set forth in ORS 294.835 (Standard of care) , the Oregon Investment Council shall formulate policies for the investment and reinvestment of moneys in the investment pool and the acquisition, retention, management and disposition of investments of the investment pool. The council, from time to time, shall review those policies and make changes therein as it considers necessary or desirable. The council may formulate separate policies for any funds from any single public body included in the investment pool. [1973 c.748 §9; 2007 c.783 §122a]

Source: Section 294.840 — Investment policies; review; separate policies for individual public bodies , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 294.680 — OR Code / Title 28 / Chapter 294 / Section 294.680
294.680 Certifying excessive or unauthorized expenditures to district attorney
Status: in_force

If at any time the commission finds that any municipal corporation, or public official thereof, has expended any public money in excess of the amounts or for any other or different purpose or purposes than is authorized by law, the commission shall certify to the district attorney for the county that fact, and the district attorney shall proceed for the recovery thereof as by law provided.

Source: Section 294.680 — Certifying excessive or unauthorized expenditures to district attorney; action by district attorney , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 294.346 — OR Code / Title 28 / Chapter 294 / Section 294.346
294.346 Reserve fund established without vote
Status: in_force

(1) Any municipal corporation, by ordinance or resolution of its governing body, may establish one or more reserve funds to hold moneys to be accumulated and expended for the purposes specified in ORS 280.050 (Providing funds for financing cost of services, projects, property and equipment) , without submitting the question of establishing the reserve fund to a vote of the electors. The municipal corporation may cause to be credited to any reserve fund all or any portion of the revenues derived from taxes levied under ORS 280.060 (Levy of local option taxes outside constitutional limitation) and any other taxes, charges or revenues as the governing body may determine. The municipal corporation may also limit the crediting of such taxes, charges or revenues to a reserve fund to a specific period of time designated by the governing body.

(2) Not less frequently than every 10th anniversary of the date upon which a reserve fund is established under subsection (1) of this section, the governing body of the municipal corporation shall review the reserve fund and determine whether the fund will be continued or abolished. When the governing body determines, by resolution, that it is no longer necessary to maintain such a reserve fund:

(a) Commencing with the next succeeding fiscal year, the political subdivision shall discontinue the levy of any taxes under ORS 280.060 (Levy of local option taxes outside constitutional limitation) that would otherwise be required to be credited to such fund; and

(b) There shall be transferred to the general fund or any other fund of the political subdivision that the governing body determines is appropriate:

(A) Any unexpended balance in the fund to be abolished that is not required to be held for subsequent expenditure for the purposes for which the fund was established; and

(B) Any subsequent receipts from tax levies that are otherwise required to be credited to such fund, together with any penalties and interest thereon.

(3) This section does not apply to system development charges imposed under ORS 223.297 (Policy) to 223.316 (Local governments required to make system development charge information public) , and no system development charges shall be credited to any reserve fund established under this section. [Formerly 294.525]

Source: Section 294.346 — Reserve fund established without vote; review of need for reserve fund; unexpended balances; application to system development charges , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 293.812 — OR Code / Title 28 / Chapter 293 / Section 293.812
293.812 Definitions for ORS 293.811 to 293.832
Status: in_force

As used in ORS 293.811 (Short title) to 293.832 (Applicability of ORS 293.825 and 293.828) :

(1) “Company” means any sole proprietorship, organization, firm, association, corporation, utility, partnership, venture, public franchise, franchisor, franchisee or its wholly owned subsidiary that exists for profit-making purposes or otherwise to secure economic advantage.

(2) “Fund of funds” means investment funds that function by secondary investment in a portfolio of other investments, including investment funds.

(3) “Index funds” means pooled investments that are passively managed with an intent to match or track the performance of a market index.

(4) “Invest” means to commit funds or other assets to a company. “Invest” includes making a loan or other extension of credit to a company, or owning or controlling a share or interest in a company or a bond or other debt instrument issued by a company.

(5) “Investment” means the commitment of funds or other assets to a company for an interest in the company. “Investment” includes the ownership or control of a share or interest in a company or of a bond or other debt instrument issued by a company.

(6) “Scrutinized company” means any company that currently has an investment, in the Sudan, from which federal law specifically allows public pension plans to divest.

(7) “Sudan” means the Republic of the Sudan and any territory under the administration, legal or illegal, of Sudan, including but not limited to the Darfur region. [2005 c.774 §3; 2013 c.722 §67]

Source: Section 293.812 — Definitions for ORS 293.811 to 293.832 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 294.910 — OR Code / Title 28 / Chapter 294 / Section 294.910
294.910 Estimates of expenditures
Status: in_force

(1) Each council of governments shall prepare estimates of expenditures for the ensuing year.

(2) The estimates required by subsection (1) of this section shall be prepared by organizational unit or by program.

(3) Estimates required by subsection (1) of this section and prepared by organizational unit shall be detailed under separate object classifications of personnel services, materials and services and capital outlay. Separate estimates shall be made for special payments, debt service, interfund revenue transfers, operating expenses and general capital outlays which cannot reasonably be allocated to an organizational unit.

(4) Estimates required by subsection (1) of this section and prepared by program shall be arranged for each activity of a program. Estimates under each activity shall be detailed under separate object classifications of personnel services, materials and services and capital outlay. Separate estimates shall be made for each program for special payments, debt service, interfund revenue transfers, operating expenses and general capital outlays which cannot reasonably be allocated to an activity within a function.

(5) Estimates of expenditures for personnel services, other than services of persons who receive an hourly wage or who are hired on a part-time basis, shall list the salary for each officer and employee, except that employees of like classification and salary range in each organizational unit or activity may be listed by the number of those employees, the limits of each salary range and the amount of their combined salaries.

(6) The general capital outlay estimate shall include separate amounts for land, buildings, improvements to land other than buildings and machinery and equipment which cannot be reasonably allocated to an organizational unit or activity.

(7) The debt service estimates shall include separate amounts for principal and interest of each bond issue in each fund.

(8) If the estimates required by subsection (1) of this section are not prepared by fund, there shall be prepared a summary which cross-references programs or organizational units to the appropriations required by ORS 294.456 (Governing body to adopt budget, make appropriations, declare and categorize property tax amount or rate) . [1987 c.666 §3; 2011 c.473 §28]

Note: See note under 294.900 (“Council of governments” defined) .

Source: Section 294.910 — Estimates of expenditures; organization and format; matters to be included , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 294.060 — OR Code / Title 28 / Chapter 294 / Section 294.060
294.060 Apportionment of moneys received by counties from federal forest reserves to road and school funds
Status: in_force

(1) The moneys received by each county under ORS 293.560 (Apportionment among counties of moneys received from federal government from forest reserves) shall be divided 75 percent to the road fund and 25 percent to the school fund of the county and, subject to subsection (2) of this section, the moneys shall be expended as other moneys in those funds are expended.

(2) The moneys apportioned to the county road fund may be applied in payment of any outstanding road bonds or may be placed in any county road bond sinking fund for the purpose of being so applied.

(3) Notwithstanding the division of receipts specified in subsection (1) of this section, in any county east of the summit of the Cascade Mountains with a population of less than 9,000 and more than 6,500, according to the 1990 federal decennial census, moneys from the road fund in excess of $2 million may be transferred to the school fund when the amount of moneys credited to the road fund under subsection (1) of this section exceeds the amount needed for county roads, as determined by the board of county commissioners. Any amount received by a school district from the school fund of the county may not be considered as a receipt that would reduce the district’s apportionments from the State School Fund.

(4) Notwithstanding the division of receipts specified in subsection (1) of this section, in any county east of the summit of the Cascade Mountains with a population of less than 58,000 and more than 55,000, according to the 1990 federal decennial census, if the moneys credited to the road fund under subsection (1) of this section exceed the amount needed for county roads, as determined by the county governing body, the portion of such moneys in excess of an amount specified by the county governing body may be transferred to the school fund of the county or may be transferred directly to the school districts of the county in accordance with procedures established by the county governing body. The county governing body may distribute moneys under this subsection among the several school districts without regard to the percentage of the resident average daily membership in each school district. Moneys transferred under this subsection may be transferred upon the condition that any school district receiving a share of such moneys must use the moneys only for a purpose described in ORS 328.205 (Power to contract bonded indebtedness) (1)(a) or (c). Any amount received by a school district from the county under this subsection may not be considered as a receipt that would reduce the district’s apportionments from the State School Fund.

(5) Notwithstanding the division of receipts specified in subsection (1) of this section, in any county east of the summit of the Cascade Mountains with a population of less than 6,500, according to the 1990 federal decennial census, moneys received by the county under ORS 293.560 (Apportionment among counties of moneys received from federal government from forest reserves) may be divided between the road fund and the school fund of the county as specified under an agreement between the county governing body and the education service district board of the county that provides for a different apportionment of those moneys. Any amount received by a school district from the school fund of the county may not be considered as a receipt that would reduce the district’s apportionments from the State School Fund.

(6) Notwithstanding the division of receipts specified in subsection (1) of this section, in any county west of the summit of the Cascade Mountains with a population of less than 19,500 and more than 6,500, according to the 1990 federal decennial census, moneys from the road fund in excess of $1 million may be transferred to the school fund when the amount of moneys credited to the road fund under subsection (1) of this section exceeds the amount needed for county roads, as determined by the board of county commissioners. Any amount received by a school district from the school fund of the county may not be considered as a receipt that would reduce the district’s apportionments from the State School Fund.

(7) As used in subsections (3) to (6) of this section, “summit of the Cascade Mountains” has the meaning given that term in ORS 477.001 (Definitions) .

(8) Intentionally left blank —Ed.

(a) Notwithstanding the division of receipts specified in subsection (1) of this section, the moneys that would otherwise be credited to the road fund of a county under subsection (1) of this section may instead be credited in accordance with this subsection.

(b) Upon request of the governing body of a county, the Oregon Department of Administrative Services shall credit the moneys described in paragraph (a) of this subsection to one of the following public bodies, provided the service territory of the public body includes the entire county:

(A) An intergovernmental entity created by agreement under ORS 190.003 (Definition for ORS 190.003 to 190.130) to 190.130 (Effect of ORS 190.125) ;

(B) A county road district formed under ORS 371.055 (Formation of road districts) to 371.110 (Effect of change of district boundaries on road tax levy) ; or

(C) A service district for roads established under ORS chapter 451.

(c) Moneys credited to a public body under this subsection shall be used in the same manner and subject to the same restrictions as would have applied to the moneys in the hands of the county that made the request under paragraph (b) of this subsection, including, but not limited to, the requirements of ORS chapter 368 related to the use of moneys in a county road fund.

(d) The governing body of the county may request that the department discontinue crediting the moneys to the public body at any time. Not later than 30 days after receiving a request under this paragraph, the department shall resume crediting the moneys in accordance with subsection (1) of this section. [Amended by 1969 c.327 §1; 1971 c.539 §1; 1977 c.776 §1; 1981 c.342 §1; 1987 c.315 §1; 1989 c.579 §1; 1991 c.309 §1; 2003 c.226 §21; 2021 c.113 §1; 2023 c.537 §2]

Source: Section 294.060 — Apportionment of moneys received by counties from federal forest reserves to road and school funds; alternative crediting of moneys , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 294.490 — OR Code / Title 28 / Chapter 294 / Section 294.490
294.490 Department of Revenue not to interfere with fiscal policy of municipal corporation
Status: in_force

The department’s authority pursuant to ORS 294.495 (Department of Revenue to construe Local Budget Law) to 294.510 (Order for revision of budgetary procedures) shall be limited to obtaining compliance with ORS 294.305 (Sections constituting Local Budget Law) to 294.565 (Failure to file copy of required budget, reports or other documents) and shall not interfere in any way with the fiscal policy of a municipal corporation as established by its governing body or budget committee. [1963 c.576 §34c]

Source: Section 294.490 — Department of Revenue not to interfere with fiscal policy of municipal corporation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 293.300 — OR Code / Title 28 / Chapter 293 / Section 293.300
293.300 No claim to be paid if disapproved by department
Status: in_force

Except for claims based on obligations incurred or expenditures made by the Legislative Assembly and its officers and committees, the courts and their officers and committees, the Secretary of State and State Treasurer in the performance of the functions of their constitutional offices and the Oregon Public Defense Commission, a claim for payment from any moneys in the State Treasury may not be paid if the claim is disapproved by the Oregon Department of Administrative Services. The department shall disapprove a claim if provision for payment thereof is not made by law and appropriation, the obligation or expenditure on which the claim is based is not authorized as provided by law or the claim does not otherwise satisfy requirements as provided by law. [1967 c.454 §10; 2003 c.449 §39; 2023 c.281 §55]

Note: The amendments to 293.300 (No claim to be paid if disapproved by department) by section 89, chapter 281, Oregon Laws 2023, become operative January 1, 2025. See section 92, chapter 281, Oregon Laws 2023. The text that is operative on and after January 1, 2025, is set forth for the user’s convenience.

293.300 (No claim to be paid if disapproved by department) . Except for claims based on obligations incurred or expenditures made by the Legislative Assembly and its officers and committees, the courts and their officers and committees and the Secretary of State and State Treasurer in the performance of the functions of their constitutional offices, a claim for payment from any moneys in the State Treasury may not be paid if the claim is disapproved by the Oregon Department of Administrative Services. The department shall disapprove a claim if provision for payment thereof is not made by law and appropriation, the obligation or expenditure on which the claim is based is not authorized as provided by law or the claim does not otherwise satisfy requirements as provided by law.

Source: Section 293.300 — No claim to be paid if disapproved by department; exceptions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 297.103 — OR Code / Title 28 / Chapter 297 / Section 297.103
297.103 Audit information in Secretary of State budget
Status: in_force

In the agency request budget submitted by the Secretary of State under ORS 291.208 (Filing agency request budgets with department) , the Secretary of State shall specify the amounts estimated to be expended in the biennium during which the agency request budget is prepared for categories of audit and related services, including fiscal audits, performance audits, information technology audits, the Government Waste Hotline and audit follow-up reviews. [2019 c.567 §10]

Note: See note under 297.100 (Audit information in Governor’s budget) .

Source: Section 297.103 — Audit information in Secretary of State budget , https://www.­oregonlegislature.­gov/bills_laws/ors/ors297.­html (accessed May 26, 2025).
ORS § 294.414 — OR Code / Title 28 / Chapter 294 / Section 294.414
294.414 Budget committee
Status: in_force

(1) Except as provided in ORS 294.423 (Governing body of certain municipal corporations to be budget committee) , the governing body of each municipal corporation shall establish a budget committee in accordance with the provisions of this section.

(2) The budget committee shall consist of the members of the governing body and a number, equal to the number of members of the governing body, of electors of the municipal corporation appointed by the governing body; if there are electors fewer than the number required, the governing body and the electors who are willing to serve shall be the budget committee; and if there are no electors willing to serve, the governing body shall be the budget committee.

(3) The members of the budget committee shall receive no compensation for their services as members of such committee.

(4) Appointive members of the budget committee may not be officers, agents or employees of the municipal corporation.

(5) Appointive members of a budget committee that prepares an annual budget shall be appointed for terms of three years. The terms shall be staggered so that, as near as practicable, one-third of the terms of the appointive members end each year.

(6) Appointive members of a budget committee that prepares a biennial budget shall be appointed for terms of four years. The terms shall be staggered so that, as near as practicable, one-fourth of the terms of the appointive members end each year.

(7) If any appointive member is unable to serve the term for which the member was appointed, or an appointive member resigns prior to completion of the term for which the member was appointed, the governing body of the municipal corporation shall fill the vacancy by appointment for the unexpired term.

(8) If the number of members of the governing body is reduced or increased by law or charter amendment, the governing body of the municipal corporation shall reduce or increase the number of appointive members of the budget committee so that the number thereof shall be equal to but not greater than the number of members of the governing body. To effect a reduction, the governing body of the municipal corporation may remove such number of appointive members as may be necessary. The removals shall be made so that the number remaining will be divided into three, if the terms of the appointive members are governed by subsection (5) of this section, or four, if the terms of the appointive members are governed by subsection (6) of this section, equal or approximately equal groups as to terms. In case of an increase, additional appointive members shall be appointed for such terms so that they, together with the members previously appointed, will be divided into three or four, as appropriate under this section, equal or approximately equal groups as to terms.

(9) The budget committee shall at its first meeting after its appointment elect a presiding officer from among its members. [Formerly 294.336]

Source: Section 294.414 — Budget committee , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 291.032 — OR Code / Title 28 / Chapter 291 / Section 291.032
291.032 Providing technical services involving management and organization
Status: in_force

The Oregon Department of Administrative Services, or the State Chief Information Officer for purposes related to information and telecommunications technology, may provide technical services to state agencies for management improvement development and the development of economies in the organization and administration of state agencies. The technical services may include consulting studies in work simplification, work measurement, equipment utilization and other management improvement concepts. The department or the State Chief Information Officer shall determine and charge the cost of the technical services, or portions of the technical services, to the state agency served. The state agency shall pay the cost to the department or the State Chief Information Officer, as appropriate, in the same manner that the state agency pays other claims against the state agency. The State Chief Information Officer shall deposit all moneys that the State Chief Information Officer receives from state agencies for services under this section into the State Information Technology Operating Fund. [1965 c.365 §3; 2015 c.807 §39]

Source: Section 291.032 — Providing technical services involving management and organization , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 294.451 — OR Code / Title 28 / Chapter 294 / Section 294.451
294.451 Sufficiency of publication of budget documents
Status: in_force

(1) When a notice, budget summary or other document is required to be published under any provision of ORS 294.305 (Sections constituting Local Budget Law) to 294.565 (Failure to file copy of required budget, reports or other documents) , publication of the document shall be considered sufficient for all purposes if a good faith effort is made by the budget officer of the municipal corporation to publish by any one or more of the methods described in ORS 294.311 (Definitions for ORS 294.305 to 294.565) (35), notwithstanding any defect in the publication, including but not limited to:

(a) Typographical or scriveners’ errors in the published material;

(b) Failure of the published materials to be mailed or hand delivered to each street and postal mailing address within the jurisdictional boundaries of the municipal corporation;

(c) Arithmetic errors in computing numerical information, including tax levies or tax rates;

(d) Calculations of ad valorem property taxes not made in accordance with the applicable requirements of law; or

(e) Failure to publish within the time periods required by law.

(2) At the first regularly scheduled meeting of the governing body of the municipal corporation that is held following the discovery of any publication error described in subsection (1)(a), (c) or (d) of this section, the budget officer shall advise the governing body in writing of the error and shall correct the error by testimony before the governing body at the meeting. If the error relates to the calculation of ad valorem property taxes, the budget officer shall immediately notify the county assessor of the error in writing, identifying the correct ad valorem property tax. [Formerly 294.425]

Source: Section 294.451 — Sufficiency of publication of budget documents; notice to governing body and assessor of publication error , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 297.475 — OR Code / Title 28 / Chapter 297 / Section 297.475
297.475 Cancellation of request for Secretary of State assistance
Status: in_force

Whenever any municipal corporation has made a request to the Secretary of State, pursuant to ORS 297.425 (Annual audits required) , for the audit of its accounts and fiscal affairs, the municipal corporation may cancel that request by ordinance or resolution adopted and furnished to the Secretary of State at least 90 days prior to the end of a fiscal year. [1977 c.774 §9; 2007 c.184 §4; 2023 c.10 §13]

Source: Section 297.475 — Cancellation of request for Secretary of State assistance , https://www.­oregonlegislature.­gov/bills_laws/ors/ors297.­html (accessed May 26, 2025).
ORS § 293.285 — OR Code / Title 28 / Chapter 293 / Section 293.285
293.285 Transfers between funds, accounts or appropriations authorized for certain interagency and intergovernmental payments
Status: in_force

(1) Notwithstanding the provisions of ORS 293.275 (Disbursement of moneys) or any other statute relating to interagency payments, the Oregon Department of Administrative Services may effect interagency payments for goods and services by transfer from the funds, accounts or appropriations of the agency receiving such goods or services, to the funds and accounts of the agency supplying such goods or services.

(2) The State Treasurer and the department may agree upon procedures whereby they may effect intergovernmental payments between the state and local units of government by transfer to the funds of the local unit of government entitled to receive them from the funds, accounts or appropriations from which the distribution is to be made. [Formerly 291.443; 1967 c.454 §6; 1983 c.104 §1]

Source: Section 293.285 — Transfers between funds, accounts or appropriations authorized for certain interagency and intergovernmental payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 292.316 — OR Code / Title 28 / Chapter 292 / Section 292.316
292.316 Governor, Secretary of State, State Treasurer and Attorney General to pay fees and commissions into treasury
Status: in_force

All fees and commissions of any kind, name or nature collected by the Governor, Secretary of State, State Treasurer or Attorney General for any service performed by the Governor, Secretary of State, State Treasurer or Attorney General by virtue of office or collected by the Governor, Secretary of State, State Treasurer or Attorney General by virtue of office, shall be paid into the State Treasury on or before the 10th day of the month following the collection thereof, accompanied by a statement designating the fund or account to which the payment is to be credited. Each of such officers shall, in the biennial report of the officer, set forth a statement of all moneys so collected and paid over to the State Treasury. [Amended by 1953 c.307 §4; 1969 c.141 §1]

Source: Section 292.316 — Governor, Secretary of State, State Treasurer and Attorney General to pay fees and commissions into treasury; biennial report , https://www.­oregonlegislature.­gov/bills_laws/ors/ors292.­html (accessed May 26, 2025).
ORS § 294.880 — OR Code / Title 28 / Chapter 294 / Section 294.880
294.880 Program examination and audit
Status: in_force

An examination and audit of the investment pool shall be made separately from the audit of the treasurer for submission to the Oregon Investment Council, public bodies that are investors in the pool, the Legislative Assembly and the Oregon Short Term Fund Board at least once a year and at other times as the council may require. An audit report shall be submitted to the individuals and public bodies specified within 60 days after the end of the fiscal year or as soon as practical. The report shall include a statement prepared by the State Treasurer of the investment rules governing investments authorized by the council. [1973 c.748 §17; 1979 c.608 §6; 2007 c.783 §122c; 2013 c.338 §9]

Source: Section 294.880 — Program examination and audit; report; distribution , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 297.060 — OR Code / Title 28 / Chapter 297 / Section 297.060
297.060 Confidentiality of tax records
Status: in_force

Information furnished to the Secretary of State by the Department of Revenue and made confidential by ORS 314.835 (Divulging particulars of returns and reports prohibited) shall be used by the Secretary of State and the officers and employees of the Secretary of State solely for the purposes of performing the functions of the office of Auditor of Public Accounts as required by section 2, Article VI of the Oregon Constitution, and shall not be used or disclosed for any other purpose. Any person who violates this prohibition against disclosure, upon conviction, is punishable as provided by ORS 314.991 (Penalties) (2). [1979 c.690 §17]

Source: Section 297.060 — Confidentiality of tax records; penalty for disclosure , https://www.­oregonlegislature.­gov/bills_laws/ors/ors297.­html (accessed May 26, 2025).
ORS § 295.053 — OR Code / Title 28 / Chapter 295 / Section 295.053
295.053 Custodian duties when qualified depository ceases holding uninsured public funds
Status: in_force

(1) If a qualified depository ceases holding uninsured public funds deposits, the depository’s custodian shall continue to hold the depository’s pledged securities as collateral pursuant to ORS 295.001 (Definitions for ORS 295.001 to 295.108) to 295.108 (State Treasurer rules) for a period of 30 days after the depository ceases holding uninsured public funds deposits, unless the State Treasurer directs the custodian to hold the depository’s pledged securities for a longer period.

(2) If any of a qualified depository’s pledged securities matures, expires or otherwise terminates during the period described in subsection (1) of this section, the depository shall provide substitute securities or other collateral until the period expires.

(3) If a qualified depository has not held uninsured public funds deposits during the period described in subsection (1) of this section, at the end of the period the depository’s custodian shall return the depository’s pledged securities to the depository. [2007 c.871 §13; 2009 c.821 §14; 2010 c.101 §17; 2019 c.587 §21]

Source: Section 295.053 — Custodian duties when qualified depository ceases holding uninsured public funds; securities , https://www.­oregonlegislature.­gov/bills_laws/ors/ors295.­html (accessed May 26, 2025).
ORS § 293.335 — OR Code / Title 28 / Chapter 293 / Section 293.335
293.335 Designation of individual by legislative committee to approve disbursements
Status: in_force

A statutory, standing, special or interim committee of the Legislative Assembly or either house thereof may designate one or more individuals to approve disbursements for which the indebtedness or expense has been theretofore authorized by the committee. The committee shall file with the Oregon Department of Administrative Services a statement designating the individual, together with a sample of the individual’s signature. [Formerly 291.473; 1999 c.117 §8]

Source: Section 293.335 — Designation of individual by legislative committee to approve disbursements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 293.778 — OR Code / Title 28 / Chapter 293 / Section 293.778
293.778 Investment holding companies
Status: in_force

(1) The investment officer singly, or jointly with other public or institutional investors, may authorize establishment of investment holding companies, which may be corporations, partnerships or limited liability companies, and placement of investment funds or investments in such companies, when it is appropriate to do so under the investment standard prescribed in ORS 293.726 (Standard of judgment and care in investments) . An investment holding company authorized by this section has the powers and authority granted by the laws of the jurisdiction in which the company is established.

(2) Any person qualified under the laws of the jurisdiction in which an investment holding company is established may serve as an officer, director, member or manager of the company. Officers and employees of the office of the State Treasurer may serve as directors, officers and members of investment holding companies authorized by this section. However, if a conflict arises between the duties of the officer or employee of the office of the State Treasurer under state law and the duties of the officer or employee of the office of the State Treasurer as a director, officer or member of the investment holding company, the officer or employee shall abstain from acting on behalf of the company. If the conflict cannot be avoided by abstention, the officer or employee shall immediately resign from the company. [1993 c.76 §2; 1999 c.481 §1]

Source: Section 293.778 — Investment holding companies; use; directors and officers; effect of conflict of interests , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 291.034 — OR Code / Title 28 / Chapter 291 / Section 291.034
291.034 Providing technical services involving data processing
Status: in_force

The State Chief Information Officer may provide technical services to state agencies for data processing systems development and developing data processing methods and applications in a manner that is consistent with the State Chief Information Officer’s rules, policies and standards. The technical services may include consulting and programming services and assistance in locating electronic data processing installations. The State Chief Information Officer shall determine and charge the cost of the technical services, or portions of the technical services, to the state agency that the State Chief Information Officer serves. The state agency shall pay the cost to the State Chief Information Officer in the same manner that the state agency pays other claims against the state agency. The State Chief Information Officer shall deposit all moneys that the State Chief Information Officer receives from state agencies for services under this section into the State Information Technology Operating Fund. [1965 c.365 §4; 2015 c.807 §40]

Source: Section 291.034 — Providing technical services involving data processing , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 294.495 — OR Code / Title 28 / Chapter 294 / Section 294.495
294.495 Department of Revenue to construe Local Budget Law
Status: in_force

Notwithstanding ORS 294.695 (Attorney General as legal advisor and counsel to commission) , the Department of Revenue shall:

(1) Construe ORS 294.305 (Sections constituting Local Budget Law) to 294.565 (Failure to file copy of required budget, reports or other documents) and any other law relating to the making of tax levies when requested by any interested person or by any officer acting under such laws and shall instruct such officers as to their duties under such laws. Such officers shall submit to the department all questions arising with them which affect the construction of laws of this state relating to local budgetary procedures.

(2) Make such rules and regulations and prescribe such forms as it considers proper to effectually carry out the purposes of ORS 294.305 (Sections constituting Local Budget Law) to 294.565 (Failure to file copy of required budget, reports or other documents) or any other law relating to the making of tax levies. [1963 c.576 §34]

Source: Section 294.495 — Department of Revenue to construe Local Budget Law; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 297.040 — OR Code / Title 28 / Chapter 297 / Section 297.040
297.040 Payment of costs and expenses of audits authorized by ORS 297.030
Status: in_force

The costs and expenses of conducting audits authorized by ORS 297.030 (Audits, reviews and investigations) shall be paid from whatever funds are appropriated by law for use in carrying out the provisions of the respective laws relating thereto. The costs and expenses shall be charged and billed to such funds or activities in the same manner as are costs and expenses charged and billed for audits, reviews, investigations and system installations to municipal corporations and the various state departments, boards and commissions. [Amended by 1987 c.143 §2]

Source: Section 297.040 — Payment of costs and expenses of audits authorized by ORS 297.030 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors297.­html (accessed May 26, 2025).
ORS § 291.218 — OR Code / Title 28 / Chapter 291 / Section 291.218
291.218 Printing Governor’s budget and tax expenditure report
Status: in_force

Except when the Governor under whose supervision the Governor’s budget and the tax expenditure report have been prepared will be succeeded in office in January next following:

(1) The Oregon Department of Administrative Services shall have as many copies of the Governor’s budget and the tax expenditure report printed as the Governor directs.

(2) Not later than December 1 of each even-numbered year, the Governor shall transmit a copy of the Governor’s budget and the tax expenditure report to each member of the Legislative Assembly who is to serve during the next regular session of the Legislative Assembly.

(3) Upon request, the Governor shall distribute copies of the Governor’s budget and the tax expenditure report free of charge to public libraries, schools and state officials. The Governor shall make copies available to the general public at a reasonable charge for each copy. [Amended by 1959 c.140 §1; 1967 c.302 §1; 1995 c.746 §69; 2011 c.545 §20; 2016 c.117 §21]

Source: Section 291.218 — Printing Governor’s budget and tax expenditure report; transmitting to members of legislature; distribution , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 297.527 — OR Code / Title 28 / Chapter 297 / Section 297.527
297.527 City utilities separate municipal corporations
Status: in_force

When a city, by charter, establishes a board or commission that is elected by the people to operate a water utility or an electric utility of the city, the city and the water utility or the electric utility are separate municipal corporations for the purposes of ORS 297.405 (Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990) to 297.555 (Short title) and 297.990 (Penalties) . [2005 c.443 §17]

Note: 297.527 (City utilities separate municipal corporations) was added to and made a part of 297.405 (Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990) to 297.740 (Rules of board) by legislative action but was not added to any other series in ORS chapter 297. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 297.527 — City utilities separate municipal corporations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors297.­html (accessed May 26, 2025).
ORS § 294.900 — OR Code / Title 28 / Chapter 294 / Section 294.900
294.900 “Council of governments” defined
Status: in_force

As used in ORS 294.900 (“Council of governments” defined) to 294.930 (Authority of Department of Revenue) , “council of governments” means an entity organized by units of local government under an intergovernmental agreement under ORS 190.003 (Definition for ORS 190.003 to 190.130) to 190.130 (Effect of ORS 190.125) , which does not act under the direction and control of any single member government and does provide services directly to individuals. [1987 c.666 §1]

Note: 294.900 (“Council of governments” defined) to 294.930 (Authority of Department of Revenue) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 294 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 294.900 — “Council of governments” defined , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 292.100 — OR Code / Title 28 / Chapter 292 / Section 292.100
292.100 Refunds from account
Status: in_force

The Oregon Department of Administrative Services may make refunds from the Employes’ Bond Savings Account, of the uninvested amounts therein, of employees’ salary deductions. [Amended by 1981 c.567 §6]

Source: Section 292.100 — Refunds from account , https://www.­oregonlegislature.­gov/bills_laws/ors/ors292.­html (accessed May 26, 2025).
ORS § 293.875 — OR Code / Title 28 / Chapter 293 / Section 293.875
293.875 State Treasurer as state banking and cash management officer
Status: in_force

(1) The State Treasurer is designated the sole banking and cash management officer for the state and may review, establish and modify procedures for the efficient handling of moneys under the control of the State Treasury, the Secretary of State, the Judicial Department, the Legislative Assembly, the Oregon Public Defense Commission and state agencies as defined in ORS 291.002 (Definitions) . The State Treasurer shall perform all activities necessary or desirable to fulfill the duties of the treasurer as the banking and cash management officer. The activities may include, but are not limited to, entering into contracts for the provision of services related to the management, deposit and transfer of, or payment from, moneys deposited with the State Treasurer through banks and other financial institutions. The deposit, transfer or payment may be through physical presentation or drafting of an instrument or document by electronic or other means.

(2) The State Treasurer shall continuously review the effectiveness of the cash management of state agencies, the Secretary of State, the Judicial Department and the Legislative Assembly, and when the State Treasurer considers it appropriate shall report in writing to the subject agency the findings of this review, along with any recommendations. A copy of the report shall be provided to the Legislative Fiscal Officer and to the Secretary of State.

(3) This section controls over any other law that gives another state agency general responsibility for, or control over, the accounting, fiscal or electronic commerce affairs of the State Treasury, the Secretary of State, the Judicial Department, the Legislative Assembly, the Oregon Public Defense Commission and state agencies as defined in ORS 291.002 (Definitions) . State agencies shall employ the principles, standards and related requirements for cash management prescribed by the State Treasurer, including:

(a) Practices related to the use of credit, debit or similar cards or devices;

(b) The use of secure disbursing and receiving instruments, documents and systems; and

(c) The use of secure information resources, information technology and networks that meet the requirements of the State Treasurer for the electronic management, deposit or transfer of, or payment from, moneys deposited with the State Treasurer.

(4) As used in this section, “information resources” and “information technology” have the meanings given those terms in ORS 276A.206 (Oversight of state information and telecommunications technology by State Chief Information Officer) . [1993 c.73 §3; 1997 c.65 §1; 2003 c.449 §41; 2009 c.821 §22; 2023 c.281 §57]

Note: The amendments to 293.875 (State Treasurer as state banking and cash management officer) by section 91, chapter 281, Oregon Laws 2023, become operative January 1, 2025. See section 92, chapter 281, Oregon Laws 2023. The text that is operative on and after January 1, 2025, is set forth for the user’s convenience.

293.875 (State Treasurer as state banking and cash management officer) . (1) The State Treasurer is designated the sole banking and cash management officer for the state and may review, establish and modify procedures for the efficient handling of moneys under the control of the State Treasury, the Secretary of State, the Judicial Department, the Legislative Assembly and state agencies as defined in ORS 291.002 (Definitions) . The State Treasurer shall perform all activities necessary or desirable to fulfill the duties of the treasurer as the banking and cash management officer. The activities may include, but are not limited to, entering into contracts for the provision of services related to the management, deposit and transfer of, or payment from, moneys deposited with the State Treasurer through banks and other financial institutions. The deposit, transfer or payment may be through physical presentation or drafting of an instrument or document by electronic or other means.

(2) The State Treasurer shall continuously review the effectiveness of the cash management of state agencies, the Secretary of State, the Judicial Department and the Legislative Assembly, and when the State Treasurer considers it appropriate shall report in writing to the subject agency the findings of this review, along with any recommendations. A copy of the report shall be provided to the Legislative Fiscal Officer and to the Secretary of State.

(3) This section controls over any other law that gives another state agency general responsibility for, or control over, the accounting, fiscal or electronic commerce affairs of the State Treasury, the Secretary of State, the Judicial Department, the Legislative Assembly and state agencies as defined in ORS 291.002 (Definitions) . State agencies shall employ the principles, standards and related requirements for cash management prescribed by the State Treasurer, including:

(a) Practices related to the use of credit, debit or similar cards or devices;

(b) The use of secure disbursing and receiving instruments, documents and systems; and

(c) The use of secure information resources, information technology and networks that meet the requirements of the State Treasurer for the electronic management, deposit or transfer of, or payment from, moneys deposited with the State Treasurer.

(4) As used in this section, “information resources” and “information technology” have the meanings given those terms in ORS 276A.206 (Oversight of state information and telecommunications technology by State Chief Information Officer) .

Source: Section 293.875 — State Treasurer as state banking and cash management officer; duties; preemption of conflicting laws , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 291.377 — OR Code / Title 28 / Chapter 291 / Section 291.377
291.377 Report to legislative review agency of state position reclassifications
Status: in_force

(1) As used in this section, “legislative review agency” has the meaning given that term in ORS 291.371 (Salary plan review by legislative review agency) .

(2) The Oregon Department of Administrative Services shall submit a report each calendar quarter for review by the legislative review agency on the reclassification of state positions, including which positions were filled at the time of the reclassification and the difference in compensation that results from each reclassification. The legislative review agency shall take data reported under this subsection into account in making any appropriation or expenditure limitation recommendation or any allocation determination. [2017 c.746 §1]

Note: 291.377 (Report to legislative review agency of state position reclassifications) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 291 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 291.377 — Report to legislative review agency of state position reclassifications , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 297.495 — OR Code / Title 28 / Chapter 297 / Section 297.495
297.495 Extraordinary costs
Status: in_force

Any extraordinary work required to be performed by the Secretary of State in connection with any of the audits or the reports thereon filed pursuant to ORS 297.465 (Standards for audits) shall be compensated by an additional payment to be agreed upon by the Secretary of State and the municipal corporation for which the audit is made or to be made. [1977 c.774 §11]

Source: Section 297.495 — Extraordinary costs , https://www.­oregonlegislature.­gov/bills_laws/ors/ors297.­html (accessed May 26, 2025).
ORS § 294.393 — OR Code / Title 28 / Chapter 294 / Section 294.393
294.393 Preparation of estimates by school, education service and community college districts and by municipal corporations operating public utility or hospital
Status: in_force

(1) Each school district and each education service district shall prepare the estimates of expenditures required under ORS 294.388 (Estimates and reconciliation of expenditures and other requirements) in accordance with the classification of revenue and expenditure accounts prescribed by the Department of Education in consultation with the Department of Revenue. The Department of Revenue is responsible for determining the district’s compliance with this subsection.

(2) Each community college district shall prepare the estimates of expenditures required under ORS 294.388 (Estimates and reconciliation of expenditures and other requirements) in accordance with the classification of revenue and expenditure accounts prescribed by the Office of Community Colleges and Workforce Development in consultation with the Department of Revenue. The Department of Revenue is responsible for determining the district’s compliance with this subsection.

(3) Notwithstanding ORS 294.388 (Estimates and reconciliation of expenditures and other requirements) (2), each municipal corporation that operates a public utility or hospital shall prepare estimates for the operations of each public utility or hospital in accordance with:

(a) The applicable generally accepted system of accounts for the operations; or

(b) The general system of accounts in ORS 294.305 (Sections constituting Local Budget Law) to 294.565 (Failure to file copy of required budget, reports or other documents) . [Formerly 294.356; 2015 c.366 §72]

Source: Section 294.393 — Preparation of estimates by school, education service and community college districts and by municipal corporations operating public utility or hospital , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 294.160 — OR Code / Title 28 / Chapter 294 / Section 294.160
294.160 Opportunity for public comment on new fee or fee increase
Status: in_force

(1) The governing body of a city, county or other unit of local government shall provide an opportunity for interested persons to comment on the enactment of any ordinance or resolution prescribing a new fee or a fee increase or an increase in the rate or other manner in which the amount of a fee is determined or calculated.

(2) Where a local government exercises authority to assume the responsibility for a program delivered by the state, the local government shall provide an opportunity to comment on the difference between the fee amount charged by the state for such service and the proposed local fee for the service. [1995 c.576 §5; 2007 c.71 §90]

Source: Section 294.160 — Opportunity for public comment on new fee or fee increase , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 293.210 — OR Code / Title 28 / Chapter 293 / Section 293.210
293.210 Transfer and retransfer of money and credit among state funds
Status: in_force

If there is insufficient money to the credit of any fund in the State Treasury to pay the obligations against such fund and there is money to the credit of one or more other state funds that is not then required to meet the respective obligations against such funds, the State Treasurer shall transfer so much as the State Treasurer deems advisable of such money standing to the credit of the funds having excess money to the fund having insufficient money if there are or will be moneys accruing to the borrowing fund or that can be transferred to it in like manner, as provided in this section, to enable a retransfer to be made of such moneys to the credit of the lending funds from which they were so transferred in time to meet the requirements of the lending funds. However, unless conditions are such at the time when the original transfer of moneys is considered as to make sure that such retransfer can be so made, the original transfer shall not be made. All moneys transferred under this section from lending to borrowing funds shall be retransferred to the lending funds when or before they are needed in the lending funds. [Formerly 291.404; 2005 c.22 §217]

Source: Section 293.210 — Transfer and retransfer of money and credit among state funds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 292.067 — OR Code / Title 28 / Chapter 292 / Section 292.067
292.067 Deduction of requested payments to financial institutions
Status: in_force

(1) Upon receipt of the request in writing of a state officer or employee to do so, the state officer authorized to disburse funds in payment of the salary or wages of such state officer or employee each month shall deduct from the salary or wages of such officer or employee the amount of money indicated in such request, for payment thereof to any designated financial institution that is a member of the Oregon Automated Clearing House Association or its successor, designated by such officer or employee to receive it.

(2) Such state official each month shall pay such amount so deducted to a single central depository or clearinghouse facility designated by participating credit unions for credit union payments, savings and loans for savings and loan payments, banks for bank payments, to receive payments on their behalf.

(3) Upon receipt of the request in writing of such officer or employee to do so, such state official shall cease making such deductions and payments.

(4) As used in this section, “financial institution” means a financial institution as defined in ORS 706.008 (Additional definitions for Bank Act) or any other entity authorized to hold or invest individual retirement accounts under section 408, Internal Revenue Code of 1954, in effect on January 1, 1987. [1971 c.71 §2; 1979 c.718 §2; 1985 c.355 §2; 1997 c.631 §444]

Source: Section 292.067 — Deduction of requested payments to financial institutions; payment to designated central depositories , https://www.­oregonlegislature.­gov/bills_laws/ors/ors292.­html (accessed May 26, 2025).
ORS § 292.416 — OR Code / Title 28 / Chapter 292 / Section 292.416
292.416 Circuit court judges
Status: in_force

(1) The annual salary of each judge of a circuit court shall be $142,136 for the period beginning on January 1, 2019, and ending on June 30, 2020.

(2) On July 1, 2020, the annual salary of each judge of a circuit court, as adjusted under ORS 292.428 (Cost of living adjustment for judicial salaries) , shall be increased by $5,000. [2009 c.899 §3; 2013 c.722 §§43,43a; 2016 c.118 §13; 2018 c.98 §21; 2019 c.643 §17]

Note: See note under 292.311 (Governor, Secretary of State, State Treasurer, Attorney General, Commissioner of Bureau of Labor and Industries) .

Source: Section 292.416 — Circuit court judges , https://www.­oregonlegislature.­gov/bills_laws/ors/ors292.­html (accessed May 26, 2025).
ORS § 293.540 — OR Code / Title 28 / Chapter 293 / Section 293.540
293.540 Health Care Trust Fund
Status: in_force

(1) There is established in the State Treasury, separate and distinct from the General Fund, the Health Care Trust Fund. The Health Care Trust Fund shall consist of moneys, in amounts directed by the Legislative Assembly, paid to this state by United States tobacco products manufacturers under the Master Settlement Agreement of 1998.

(2) All earnings on moneys in the Health Care Trust Fund are continuously appropriated to the Oregon Department of Administrative Services and shall be expended only for the purpose of financing health programs.

(3) Moneys in the Health Care Trust Fund shall be invested as provided in ORS 293.701 (Definitions for ORS 293.701 to 293.857) to 293.790 (Holding, investing and disposing of corporate stock) and the earnings from such investments shall be credited to the fund. Earnings shall be distributed annually or as directed by the Director of the Oregon Department of Administrative Services. [2001 c.986 §§1,2,3]

Note: 293.540 (Health Care Trust Fund) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 293 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 293.540 — Health Care Trust Fund; sources; uses; investment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 294.510 — OR Code / Title 28 / Chapter 294 / Section 294.510
294.510 Order for revision of budgetary procedures
Status: in_force

(1) The Department of Revenue may order a municipal corporation to revise its budget procedures to conform with ORS 294.305 (Sections constituting Local Budget Law) to 294.565 (Failure to file copy of required budget, reports or other documents) when irregularities in the procedures of the municipal corporation are called to its attention.

(2) The Department of Revenue may require the municipal corporation in its order to file for inspection a copy of the budget document at any stage in the procedure of the budget preparation.

(3) If the municipal corporation or officer or employee thereof neglects or refuses to comply with the department order, the department may apply to the judge of the Oregon Tax Court for an order returnable within five days from the date thereof, to compel such municipal corporation, public officer or employee to comply with such order or to show cause why the order should not be complied with.

(4) Any order issued by the judge pursuant to subsection (3) of this section may be appealed from as provided by ORS 305.445 (Appeals to Supreme Court) , except that the appeal shall be filed within 10 days of the entering of the order. The Supreme Court shall hear and determine the appeal expeditiously, as may be appropriate for the timely and orderly completion of the budgetary process of the municipal corporation and the extension of its levy upon the assessment and tax roll.

(5) The remedy provided in this section is cumulative and shall not preclude the department from exercising any power or right otherwise provided by law. [1963 c.576 §34b; 1977 c.221 §1]

Source: Section 294.510 — Order for revision of budgetary procedures; enforcement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 295.101 — OR Code / Title 28 / Chapter 295 / Section 295.101
295.101 Public funds not subject to ORS 295.001 to 295.108
Status: in_force

(1) The following public funds are not subject to the provisions of ORS 295.001 (Definitions for ORS 295.001 to 295.108) to 295.108 (State Treasurer rules) :

(a) Funds that are deposited for the purpose of paying principal, interest or premium, if any, on bonds, as defined in ORS 286A.001 (Definitions for ORS chapter 286A) and 287A.001 (Definitions for ORS chapter 287A) , and related costs or securing a borrowing related to an agreement for exchange of interest rates entered into under ORS 286A.110 (Agreements for exchange of interest rates) or 287A.335 (Agreements for exchange of interest rates) .

(b) Funds that are invested in authorized investments under provisions of law other than ORS 295.001 (Definitions for ORS 295.001 to 295.108) to 295.108 (State Treasurer rules) . Funds invested under ORS 293.701 (Definitions for ORS 293.701 to 293.857) to 293.857 (Separate accounts for each local government) are invested in authorized investments for purposes of this subsection from the time the funds are transferred by the State Treasurer to a third party under the terms of a contract for investment or administration of the funds that requires such a transfer until the time the funds are returned to the treasurer or paid to another party under the terms of the contract.

(c) Negotiable certificates of deposit purchased by the State Treasurer under ORS 293.736 (Duties of investment officer) or by an investment manager under ORS 293.741 (Council may contract with others to perform investment officer functions) .

(d) Funds that are held by a public official as required by federal law, a judicial or regulatory order, settlement agreement, consent decree or similar arrangement. To the extent allowed by such federal law, order, agreement, decree or arrangement, the public official shall require the funds to be protected in a manner consistent with the provisions of this chapter.

(e) Funds that are held pursuant to a contract with provisions that require the funds to be collateralized at 100 percent, if the funds are deposited into an account that is separate from other accounts of the holder of the funds and the public official and the financial institution in which the funds are deposited have entered into a written agreement that provides a perfected security interest to the public official in collateral valued at an amount at least equal to the amount of funds in the account, in a manner substantially similar to a pledge agreement described in ORS 295.001 (Definitions for ORS 295.001 to 295.108) (17).

(f) Funds that are held by a trustee or escrow agent, whether commingled with other moneys or in a segregated account, if the trust or escrow agreement provides for collateral or other methods that may be used to secure the moneys that comply with rules or policies adopted by the State Treasurer to protect the funds from loss by the financial institution in which they are deposited.

(2) Notwithstanding subsection (1) of this section, funds deposited by a custodial officer under ORS 294.035 (Investment of funds of political subdivisions) (3)(d) are subject to the provisions of ORS 295.001 (Definitions for ORS 295.001 to 295.108) to 295.108 (State Treasurer rules) . [Formerly 295.011; 2011 c.667 §5; 2019 c.503 §§1,2; 2019 c.587 §31]

Source: Section 295.101 — Public funds not subject to ORS 295.001 to 295.108 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors295.­html (accessed May 26, 2025).
ORS § 292.430 — OR Code / Title 28 / Chapter 292 / Section 292.430
292.430 Retirement and insurance benefits extension to state elected officers
Status: in_force

(1) In addition to the annual salaries established as provided in ORS 292.930 (Annual salary for certain elected officers) , the Oregon Department of Administrative Services may “pick-up,” assume and pay to the Public Employees Retirement Fund any employee contributions, otherwise required by ORS 238.200 (Employee contributions generally) , for the Governor, Secretary of State, State Treasurer, Attorney General, Commissioner of the Bureau of Labor and Industries and members of the Legislative Assembly.

(2) The department may provide health, dental, life and long-term disability insurance without cost to the officers referred to in subsection (1) of this section and to judges of the Supreme Court, Court of Appeals, Oregon Tax Court and circuit courts in such amounts as are provided from time to time to employees in the unclassified service of the state. [1979 c.635 §9; 2003 c.67 §35; 2007 c.901 §9; 2011 c.731 §19]

Source: Section 292.430 — Retirement and insurance benefits extension to state elected officers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors292.­html (accessed May 26, 2025).
ORS § 294.125 — OR Code / Title 28 / Chapter 294 / Section 294.125
294.125 Investment of funds authorized by order of governing body
Status: in_force

(1) Subject to ORS 294.040 (Restriction on investments under ORS 294.035) and 294.135 (Investment maturity dates) to 294.155 (Annual audit report) , the custodial officer of any county, municipality, school district or other political subdivision of this state may, after having obtained a written order from the governing body of the county, municipality, school district or other political subdivision, which order shall be spread upon the minutes or journal of the governing body, invest any sinking fund, bond fund or surplus funds belonging to that county, municipality, school district or other political subdivision in the bank accounts, classes of securities at current market prices, insurance contracts and other investments described in ORS 294.035 (Investment of funds of political subdivisions) . However, notwithstanding any provision of ORS 190.003 (Definition for ORS 190.003 to 190.130) to 190.250 (Furnishing centralized accounting and data processing services to federal and local governmental units) , except as provided in ORS 294.035 (Investment of funds of political subdivisions) :

(a) No custodial officer of any political subdivision of this state may accept for investment or invest the funds of any other political subdivision of this state; and

(b) No such political subdivision may tender funds for investment to the custodial officer of any other such political subdivision.

(2) Subject to ORS 294.040 (Restriction on investments under ORS 294.035) , 294.135 (Investment maturity dates) to 294.155 (Annual audit report) and subsection (1) of this section, the custodial officer of a port organized under ORS chapter 777 or 778 may invest any sinking fund, bond fund or surplus funds belonging to the port in interest-bearing revenue bonds issued by an export trading corporation formed by the port under ORS 777.755 (Legislative findings and policy) to 777.800 (Annual report) . A custodial officer of a port shall not invest in the aggregate more than $3 million in revenue bonds issued by an export trading corporation. [1981 c.880 §5; 1983 c.200 §17; 1995 c.245 §6]

Source: Section 294.125 — Investment of funds authorized by order of governing body; limitations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 295.103 — OR Code / Title 28 / Chapter 295 / Section 295.103
295.103 Certain moneys related to motor carriers not public funds
Status: in_force

(1) This section applies to the following moneys:

(a) Motor fuel taxes, penalties and interest that are:

(A) Imposed on motor carriers; and

(B) Payable through a clearinghouse operated under an international fuel tax agreement entered into under ORS 825.555 (International fuel tax agreement) ; and

(b) Registration fees and other fixed fees and taxes that are:

(A) Imposed on motor carriers for motor vehicles proportionally registered in this state and other jurisdictions;

(B) Apportioned to this state; and

(C) Payable through a clearinghouse operated under an agreement for proportional registration entered into under ORS 826.007 (Authority for proportional registration agreements) .

(2) Moneys described in subsection (1) of this section are not public funds for purposes of ORS 295.001 (Definitions for ORS 295.001 to 295.108) to 295.108 (State Treasurer rules) for the period during which the moneys are held by a clearinghouse described in subsection (1) of this section pending disbursement to, or payment on behalf of, the state. [2019 c.491 §31]

Source: Section 295.103 — Certain moneys related to motor carriers not public funds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors295.­html (accessed May 26, 2025).
ORS § 292.500 — OR Code / Title 28 / Chapter 292 / Section 292.500
292.500 Compensation and expenses of members of Oregon Council on Developmental Disabilities
Status: in_force

(1) As used in this section, “council” means the Oregon Council on Developmental Disabilities that receives federal financial support under the Developmental Disabilities Assistance and Bill of Rights Act (42 U.S.C. 6000 et seq.).

(2) Each member of the Oregon Council on Developmental Disabilities is entitled to compensation as provided in ORS 292.495 (Compensation and expenses of members of state boards and commissions) (1).

(3) Subject to limits provided by law or by the Oregon Department of Administrative Services under ORS 292.210 (Definitions for ORS 292.210 to 292.230) to 292.250 (Reimbursement for use of privately owned motor vehicle on official business) , each member of the council may receive actual and necessary travel or other expenses incurred in the performance of the member’s official duties and not reimbursed from other sources.

(4) As used in subsection (3) of this section, “other expenses” means:

(a) Expenses not exceeding $25 for each day that are incurred by a member of the council in employing another person to perform duties, including personal duties, normally performed by the member that the member is unable to perform because of other official duties that cannot be delayed without risk to health or safety.

(b) Notwithstanding paragraph (a) of this subsection, the actual cost of personal assistant services necessary for a member of the council to perform official duties of the member.

(c) Notwithstanding paragraph (a) of this subsection, the actual cost of care for children or family members with disabilities that is required to allow a parent or caregiver to perform the duties of a member of the council. [1999 c.426 §1; 2009 c.11 §37]

Note: 292.500 (Compensation and expenses of members of Oregon Council on Developmental Disabilities) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 292 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 292.500 — Compensation and expenses of members of Oregon Council on Developmental Disabilities , https://www.­oregonlegislature.­gov/bills_laws/ors/ors292.­html (accessed May 26, 2025).
ORS § 293.828 — OR Code / Title 28 / Chapter 293 / Section 293.828
293.828 Notice on State Treasurer’s website
Status: in_force

On or before March 15 of each year, the State Treasurer shall make available on the State Treasurer’s website a summary of actions taken during the previous year in accordance with ORS 293.811 (Short title) to 293.832 (Applicability of ORS 293.825 and 293.828) . The summary shall include a list of identified scrutinized companies. [2013 c.722 §71]

Source: Section 293.828 — Notice on State Treasurer’s website , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 291.223 — OR Code / Title 28 / Chapter 291 / Section 291.223
291.223 Furnishing budget estimates to Legislative Fiscal Officer and Legislative Revenue Officer
Status: in_force

(1) Not later than November 10 of each even-numbered year the Governor shall cause the Governor’s budget estimates to be made available to the Legislative Fiscal Officer and to the Legislative Revenue Officer.

(2) Before December 1 of the year in which they were made available under subsection (1) of this section, the Legislative Fiscal Officer or staff and the Legislative Revenue Officer or staff may not reveal to any other person the contents or nature of the Governor’s budget or other materials, except with the written consent of the Governor. [1969 c.173 §4; 1975 c.789 §9; 2016 c.117 §24]

Source: Section 291.223 — Furnishing budget estimates to Legislative Fiscal Officer and Legislative Revenue Officer; confidentiality of estimates , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 297.505 — OR Code / Title 28 / Chapter 297 / Section 297.505
297.505 Rules
Status: in_force

The Secretary of State, subject to ORS chapter 183, may adopt, amend and repeal rules necessary to carry out the provisions of ORS 297.020 (Functions and duties of Division of Audits) , 297.230 (Estimate and payment of costs and expenses of audits) , 297.405 (Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990) to 297.555 (Short title) and 297.990 (Penalties) . [1977 c.774 §12; 1979 c.286 §9]

Source: Section 297.505 — Rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors297.­html (accessed May 26, 2025).
ORS § 291.195 — OR Code / Title 28 / Chapter 291 / Section 291.195
291.195 Policy for financial expenditure planning
Status: in_force

(1) The Legislative Assembly hereby declares that the ability to make fiscally sound and effective spending decisions has been enhanced by requiring agencies and programs to develop performance measures and to evaluate all General Fund, State Lottery Fund and other expenditures in accordance with these performance measures. Fiscal pressure on this state requires even greater accountability and necessitates a review of the fairness and efficiency of all tax deductions, tax exclusions, tax subtractions, tax exemptions, tax deferrals, preferential tax rates and tax credits. These types of tax expenditures are similar to direct government expenditures because they provide special benefits to favored individuals or businesses, and thus result in higher tax rates for all individuals.

(2) The Legislative Assembly further finds that 76 percent of property in this state is exempt from property taxation and that income tax expenditures total billions of dollars per biennium. An accurate and accountable state budget should reflect the true costs of tax expenditures and should fund only those tax expenditures that are effective and efficient uses of limited tax dollars.

(3) The Legislative Assembly declares that it is in the best interest of this state to have prepared a biennial report of tax expenditures that will allow the public and policy makers to identify and analyze tax expenditures and to periodically make criteria-based decisions on whether the expenditures should be continued. The tax expenditure report will allow tax expenditures to be debated in conjunction with online budgets and will result in the elimination of inefficient and inappropriate tax expenditures, resulting in greater accountability by state government and a lowering of the tax burden on all taxpayers. [1995 c.746 §62]

Note: See note under 291.190 (Short title) .

Source: Section 291.195 — Policy for financial expenditure planning , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 295.006 — OR Code / Title 28 / Chapter 295 / Section 295.006
295.006 Public official filings with State Treasurer
Status: in_force

(1) A public official shall keep on file with the State Treasurer the name and address of each depository in which the public official deposits public funds, together with any other information the State Treasurer may require by rule.

(2) If a public official changes a depository in which the public official deposits public funds, the public official shall report the information regarding the change that is required by rule or required under subsection (1) of this section to the State Treasurer within three business days after the effective date of the change. [Formerly 295.055; 2009 c.821 §3; 2010 c.101 §4; 2019 c.587 §4]

Source: Section 295.006 — Public official filings with State Treasurer; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors295.­html (accessed May 26, 2025).
ORS § 293.254 — OR Code / Title 28 / Chapter 293 / Section 293.254
293.254 Requirement that state agency make reasonable efforts to collect debts owed to agency
Status: in_force

(1) Subject to ORS 293.250 (Collections Unit) , a state agency shall make all reasonable efforts to collect liquidated and delinquent accounts owing to the state agency, including the use of Social Security numbers made available by state agencies pursuant to ORS 293.226 (Use of Social Security numbers for state agency debt collection activities) , and the setoff of any refunds or sums due to the debtor from the state agency, the Department of Revenue or from any other state agency.

(2) The Oregon Department of Administrative Services shall adopt rules establishing procedures for the setoff of amounts between state agencies under this section. Prior to adopting rules under this subsection, the Director of the Oregon Department of Administrative Services shall consult with the Chief Justice regarding the application of the rules to state courts and all commissions, departments and divisions in the judicial branch of state government.

(3) Rules adopted under subsection (2) of this section do not apply to the Secretary of State or the State Treasurer.

(4) As used in this section, “state agency” has the meaning given that term in ORS 293.226 (Use of Social Security numbers for state agency debt collection activities) . [2015 c.766 §7; 2019 c.278 §20]

Note: See note under 293.252 (Duties of Oregon Department of Administrative Services relating to state agency debt collection) .

Source: Section 293.254 — Requirement that state agency make reasonable efforts to collect debts owed to agency; use of Social Security numbers; setoff; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors293.­html (accessed May 26, 2025).
ORS § 291.371 — OR Code / Title 28 / Chapter 291 / Section 291.371
291.371 Salary plan review by legislative review agency
Status: in_force

(1) As used in this section:

(a) “Legislative review agency” means the Joint Committee on Ways and Means during the period when the Legislative Assembly is in session and the Emergency Board or the Joint Interim Committee on Ways and Means during the interim period between sessions.

(b) “State agency” has the meaning given that term in ORS 291.002 (Definitions) .

(2) Prior to making any changes in a compensation plan, the Oregon Department of Administrative Services shall submit the proposed changes to the legislative review agency. The proposed changes to be submitted to the legislative review agency include:

(a) Step pay increases;

(b) Cost of living adjustments;

(c) The addition of steps in position pay ranges;

(d) Any other actions that have an economic effect on a salary plan; and

(e) Estimates of the total cost of any salary plan changes for the current biennium and the next full biennium.

(3) Intentionally left blank —Ed.

(a) The Oregon Department of Administrative Services may approve the reallocation of positions or the establishment of new positions not specifically provided for in the budget of the affected state agency if it finds that the proposed change:

(A) Can be financed by the state agency within the limits of its biennial budget and legislatively approved program;

(B) Will not produce future budgetary increases; and

(C) Conforms to legislatively approved salary policies.

(b) Proposed changes not meeting the requirements of paragraph (a) of this subsection shall be presented to the legislative review agency.

(4) State agencies shall report on a quarterly basis to the legislative review agency. Each report shall include the number of budgeted positions that have remained vacant for a continuous period of six months, including all job categories and classifications, within the state agency. The legislative review agency shall order the reporting state agency to show cause why the budgeted positions have not been filled and shall assess fully the impact the vacancies have on:

(a) The state agency’s delivery of services, accounting for any seasonal fluctuation in the need for those services;

(b) The state agency’s budget due to increased use of overtime;

(c) The state agency’s use of temporary employees; and

(d) Employee workload. [1973 c.49 §1; 1985 c.713 §1; 1989 c.960 §1; 1993 c.724 §13; 1995 c.452 §16; 2009 c.595 §202; 2010 c.107 §1; 2012 c.107 §103; 2014 c.107 §9; 2016 c.117 §34; 2017 c.746 §3]

Source: Section 291.371 — Salary plan review by legislative review agency; approval for position reallocation; quarterly reports by state agencies , https://www.­oregonlegislature.­gov/bills_laws/ors/ors291.­html (accessed May 26, 2025).
ORS § 295.093 — OR Code / Title 28 / Chapter 295 / Section 295.093
295.093 Depositing moneys with treasurer of public body
Status: in_force

Any public official may deposit moneys coming into the hands of the public official in connection with official duties with the treasurer of the public body concerned and obtain a receipt therefor. [Formerly 295.165; 2019 c.587 §28]

Source: Section 295.093 — Depositing moneys with treasurer of public body , https://www.­oregonlegislature.­gov/bills_laws/ors/ors295.­html (accessed May 26, 2025).
ORS § 294.373 — OR Code / Title 28 / Chapter 294 / Section 294.373
294.373 Reserving receipts from revenue-producing property or facility
Status: reserved

(1) Any port or dock commission may reserve any portion of the receipts from any revenue-producing property or facility. Any city may reserve any portion of the receipts from any public utility operation of such city. Any such port, dock commission or city may reserve any proceeds from the sale of any such property for future maintenance, alteration, repair, equipment, relocation or replacement of such properties or facilities of the general nature and type from which the proceeds or receipts were received or for insurance funds or retirement pension funds, as the governing body may deem necessary or appropriate. However, if money is received from the sale of property that has been purchased with the proceeds from the sale of bonds or utility certificates, the governing body shall first apply the receipts from the sale of such property to the payment of any applicable outstanding bonded indebtedness before allocation of any portion of the receipts to a reserve fund.

(2) Moneys reserved under subsection (1) of this section shall be placed in a special fund or funds. [Formerly 294.366]

Source: Section 294.373 — Reserving receipts from revenue-producing property or facility; deposit in special fund , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).
ORS § 294.650 — OR Code / Title 28 / Chapter 294 / Section 294.650
294.650 Striking unauthorized items from budget
Status: in_force

(1) If in the examination of any budget of any municipal corporation the commission finds that any item is an expenditure not authorized by law to be made by the municipal corporation, the commission may order the item to be stricken from the budget. The levying board of the municipal corporation thereupon shall strike the item from the budget and shall not thereafter levy any tax for the payment of the same.

(2) If, after the hearing, the commission finds that the total amount of the tax levy of any municipal corporation exceeds the amount permitted by law or any provision of the Constitution of this state to be levied by the municipal corporation, the commission shall order that the total amount of the budget be reduced to within the limits permitted by law or constitutional limitation, and shall file certified copies of such order with the county assessor and county clerk. The levying board of the municipal corporation thereupon shall comply with the order of the commission by so reducing the total amount of the budget.

Source: Section 294.650 — Striking unauthorized items from budget; reducing total amount to within limits permitted by law and Constitution , https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html (accessed May 26, 2025).