justicedao/ipfs_state_laws huggingface dataset:
150-294-0360 Detail Sheets for Biennial Budgets (1) The detail sheets containing the estimates of resources and expenditures for a biennial budget must show the total estimated expenditures for both years of the ensuing budget period. (2) The detail sheets containing the estimates of resources and expenditures for a biennial budget must show actual expenditures for the two budget periods preceding the current period, the estimated expenditures for the current budget period, and the estimated expenditures for the ensuing budget period. For the first three budget periods after changing from a fiscal year budget period to a biennial budget period, the sheet should contain a mix of single year data and biennial data. The fiscal year data will appear in the columns that represent budget periods that occurred before changing to biennial budgeting. This fiscal year data must not be "doubled" or "interpolated" to make it comparable to the data reported in the columns that represent biennial budget periods. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.358 History: Renumbered from 150-294.358, REV 41-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-294.376, REV 7-2012, f. 7-26-12, cert. ef. 8-1-12 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02
150-294-0370 Resources Are Not Required to Be Budgeted Resources are not considered budget resources and are not required to be budgeted if the following three criteria are met: (1) The municipal corporation holds the resources merely for safekeeping; (2) Expenditure of resources is not under the control of the municipal corporation or a third party chosen by the municipal corporation; and (3) The resources are expended for the purpose other than that for which the municipal corporation levies a tax or expends funds. (4) In addition, resources are not budgeted resources if the criteria of ORS 294.361(3) and 294.338(2) are met. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.361 History: Renumbered from 150-294.370, REV 41-2016, f. 8-12-16, cert. ef. 9-1-16 REV 4-1998, f. & cert. ef. 6-30-98 RD 2-1995, f. 12-29-95, cert. ef. 12-31-95 RD 5-1989, f. 12-18-89, cert. ef. 12-31-89, Renumbered from 150-294.361(1) RD 9-1986, f. & cert. ef. 12-31-86
150-294-0380 Negative Resources A municipal corporation when estimating its budget resources shall not show negative amounts. Resource amounts should be the net amount that the municipal corporation anticipates to receive. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.361 History: Renumbered from 150-294.361(1)-(B), REV 41-2016, f. 8-12-16, cert. ef. 9-1-16 RD 5-1989, f. 12-18-89, cert. ef. 12-31-89
150-294-0390 Budget Resources Budget resources of a county shall not include proceeds and interest arising under ORS 275.090 to 275.310 which will be distributed to any municipal corporation. However, any proceeds and interest distributed under 275.090 to 275.310 shall be considered a budget resource for the municipal corporation receiving the distribution, including the county. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.361 History: Renumbered from 150-294.361(2), REV 41-2016, f. 8-12-16, cert. ef. 9-1-16 RD 5-1985, f. 12-26-85, cert. ef. 12-31-85
150-294-0400 Estimating Tax Revenue for Biennial Budgets (1) When estimating the amount of tax revenue in a biennial budget, follow the procedure in ORS 294.368 for both years of the ensuing budget period and then add the two single-year amounts to get the biennial total. (2) Each year during the biennial budget period, when certifying the tax levy for the ensuing year, use the single-year estimate for the corresponding year for the purposes of complying with ORS 310.060. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.368 History: Renumbered from 150-294.368(2), REV 41-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-294.381(2), REV 7-2012, f. 7-26-12, cert. ef. 8-1-12 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02
150-294-0410 Proposed Expenditures-Required Presentation Proposed expenditures presented within a traditional budget or a program budget must be detailed fully by object of expenditure and as a minimum, be classified by organization unit or program, and categorized into the object classifications listed in ORS 294.388(3) and (4) or according to the classification of accounts approved by the Department of Revenue under ORS 294.393. Organizational unit has the same meaning as found in OAR 150-294-0320. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.388 History: Renumbered from 150-294.388, REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-294.352, REV 7-2012, f. 7-26-12, cert. ef. 8-1-12 TC 18-1979, f. 12-20-79, cert. ef. 12-31-79 12-31-77, Renumbered from 150.294.351
150-294-0440 Unappropriated Ending Fund Balance (1) A municipal corporation may include an estimate for unappropriated ending fund balance in its budget. This estimate is intended to provide the municipal corporation with the working capital or cash balance to finance activities for the period between July 1 of the ensuing fiscal year and the time when sufficient new revenues become available to meet cash flow needs of the fund. When calculating the amount of the unappropriated ending fund balance, the municipal corporation will determine the cash requirements of the ensuing fiscal year that must be met prior to the receipt of sufficient revenues. If all other resources estimated to be received during the same period are not sufficient to meet these needs an unappropriated fund balance may be budgeted. The maximum amount of cash or net working capital that may be budgeted as an unappropriated ending fund balance is the difference between the budget requirements except the unappropriated ending fund balance and the total resources of the fund. (2) Unless unexpected expenditures result from civil disturbance, other calamity, or natural disaster defined in ORS 294.481, expenditure cannot be made from the unappropriated ending fund balance in the year or budget period in which it is budgeted. Except for the specific conditions cited in ORS 294.481, no action may be taken through resolution, ordinance or supplemental budget to spend these monies. It is not necessary to include the unappropriated ending fund balance in the schedule of appropriations. Any amount carried over by reason of an unappropriated ending fund balance becomes a budget resource in the fiscal year or budget period following the one for which the unappropriated ending fund balance is being budgeted. (3) For those municipal corporations that adopt a biennial budget, an unappropriated ending fund balance may be included to cover the cash requirements that must be met prior to the receipt of sufficient revenues only in the first year of the ensuing budget period. Cash requirements in the second year of a biennial budget must be estimated, budgeted, and appropriated. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.398 History: Renumbered from 150-294.398, REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-294.371, REV 7-2012, f. 7-26-12, cert. ef. 8-1-12 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02 REV 4-1998, f. & cert. ef. 6-30-98 RD 11-1984, f. 12-5-84, cert. ef. 12-31-84 RD 15-1982, f. 12-6-82, cert. ef. 12-31-82 TC 18-1979, f. 12-20-79, cert. ef. 12-31-79 12-67 2-66
150-294-0450 Quorum Necessary to Hold Meeting A budget committee must have a quorum, or majority of the total membership of the committee, present in order to hold a meeting. To take any action requires the affirmative vote of a majority of the total budget committee membership. Majority is defined as one more than half unless otherwise specified by law. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.414 History: Renumbered from 150-294.414, REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 REV 7-2012, f. 7-26-12, cert. ef. 8-1-12, Renumbered from 150-294.336 REV 4-1998, f. & cert. ef. 6-30-98, Renumbered from OAR 150-294.336-(B) RD 5-1989, f. 12-18-89, cert. ef. 12-31-89
150-294-0460 Charging for Budget Document Copies (1) The budget document of a municipal corporation becomes a public record as defined under ORS 192.410(4) at the time the proposed budget is filed with the office of the governing body. It remains a public record throughout the budget process and after adoption. Municipal corporation budget documents are not exempt from disclosure under Oregon law so they may be inspected by interested individuals. ORS 192.440 authorizes the custodian of any public record to give a copy of the record to a person when requested. (2) A municipal corporation may charge a fee for a copy of any version of the budget under ORS 192.440. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.426 History: Renumbered from 150-294.426(8), REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-294.401(7), REV 7-2012, f. 7-26-12, cert. ef. 8-1-12 REV 4-1998, f. & cert. ef. 6-30-98 RD 5-1989, f. 12-18-89, cert. ef. 12-31-89
150-294-0470 Reporting Historical Data for Published Budget Summaries (1) For purposes of complying with ORS 294.438, the published budget summary for a biennial budget must show the total amount of estimated budget resources and expenditures for both years of the ensuing biennial budget period as approved by the budget committee. (2) The summary of the ensuing biennial budget must be compared to the actual expenditures and budget resources of the most recent preceding budget period and to the estimates for the current budget period. (3) When changing from a fiscal year budget to a biennial budget, there will be several budget periods in which the published budget summary contains a mix of single year data and two-year biennial data. This fiscal year data must not be "doubled" or "interpolated" to make it comparable to the data reported in the columns that represent biennial budget periods. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.438 History: Renumbered from 150-294.438, REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-294.416, REV 7-2012, f. 7-26-12, cert. ef. 8-1-12 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02
150-294-0480 Quorum Necessary to Hold Meeting To hold a budget hearing there must be a quorum, or majority of the total governing board membership present. To take any action requires the affirmative vote of a majority of the total governing board. Majority is defined as one more than half unless otherwise specified by law. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.453 History: Renumbered from 150-294.453(1), REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-294.430(1), REV 7-2012, f. 7-26-12, cert. ef. 8-1-12 RD 5-1989, f. 12-18-89, cert. ef. 12-31-89
150-294-0490 Property Taxes Certified (1) The amount or rate of any property tax proposed to be certified by a municipal corporation which is subject to Local Budget Law cannot exceed the amount or rate approved by the budget committee. The budget committee must approve the amount or the rate of each tax to be lawfully certified to the assessor. Any portion of the certified tax exceeding the amount or the rate approved by the budget committee that was not included in a budget summary republished as required by ORS 294.456(1)(c) will not be extended by the assessor on the assessment roll except as provided in ORS 294.476 and 294.477. (2) The budget committee of a municipal corporation which is subject to Local Budget Law that adopts a biennial budget must approve the total amount or the rate of each tax to be certified each year. Taxes must be certified in each year of the budget period. Any portion of the certified tax exceeding the amount or the rate approved by the budget committee for either year of the budget period that was not included in a republished budget summary will not be extended by the assessor on the assessment roll except as provided in ORS 294.476 and 294.477. Statutory/Other Authority: ORS 305.100 & 294.495 Statutes/Other Implemented: ORS 294.456 History: REV 22-2020, amend filed 11/30/2020, effective 12/01/2020 Renumbered from 150-294.456(1)-(A), REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 REV 7-2012, f. 7-26-12, cert. ef. 8-1-12, Renumbered from 150-294.435(1)-(A) REV 4-2011, f. 12-30-11, cert. ef. 1-1-12 REV 17-2008, f. 12-26-08, cert. ef. 1-1-09 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02 REV 4-1998, f. & cert. ef. 6-30-98 TC 10-1978, f. 12-5-78, cert. ef. 12-31-78, Renumbered from 150-294.435 2-69
150-294-0500 Publishing of Amended Budget Document When publishing an amended budget document, the governing body must include the following information using the same publishing procedures as the original summary described under ORS 294.448: (1) The date, time, and place of the hearing on the amended budget. (2) The place and times the amended budget document is available for inspection. (3) A financial summary of the total budget described in ORS 294.438, as amended by the governing body. (4) A reference to the date and publication that the budget as approved by the budget committee was originally published. For example: "To review the budget as approved by the budget committee prior to this amendment, see page 5 in the May 1, 2003, edition of the Beach Bugle." Statutory/Other Authority: ORS 305.100 & 294.495 Statutes/Other Implemented: ORS 294.456 History: Renumbered from 150-294.456(1)-(C), REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-294.435(1)-(C), REV 7-2012, f. 7-26-12, cert. ef. 8-1-12 REV 4-2011, f. 12-30-11, cert. ef. 1-1-12 REV 6-2003, f. & cert. ef. 12-31-03
150-294-0510 Manner of Appropriations (1)(a) Except as otherwise permitted or required by statute or rule, amounts must be appropriated by organizational unit or program of each fund, with one appropriation amount for each organizational unit or program. (b) Notwithstanding section (1)(a), municipal corporations may appropriate separate amounts for an activity within an organizational unit or program as long as the organizational unit or program to which the separately appropriated amount is allocated is also clearly identified. (2) Separate amounts in each fund must be appropriated for any operating expenses for personnel services, materials and services, or capital outlay that cannot be allocated to a specific organizational unit or program and for debt service, special payments, interfund revenue transfers, and operating contingencies. (3) If a municipal corporation is permitted by statute to estimate expenditures in a manner other than by organizational unit or program under ORS 294.388(2) and no other statute or rule prescribes the manner for appropriation of such expenditures, then it must appropriate by personnel services, materials and services, capital outlay, debt service, special payments, interfund revenue transfers, and operating contingencies for each fund. (4) When adopting a biennial budget the appropriated amount is the total for the fund for both years of the ensuing budget period. (5) When adopting an annual budget the appropriated amount is the total for the ensuing fiscal year. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.456 History: REV 9-2018, minor correction filed 04/12/2018, effective 04/12/2018 Renumbered from 150-294.456(3), REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 REV 3-2014, f. & cert. ef. 7-31-14 Renumbered from 150-294.435(3), REV 7-2012, f. 7-26-12, cert. ef. 8-1-12 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02 TC 18-1979, f. 12-20-79, cert. ef. 12-31-79 TC 10-1978, f. 12-5-78, cert. ef. 12-31-78, Renumbered from 150-294.435 12-31-77
150-294-0520 Documents to File When Certification Cannot Be Certified By July 15 (1) In those instances where the municipal corporation cannot certify to the assessor by July 15, the municipal corporation shall submit, to the county assessor, a written request for an extension stating the reason for request. (2) Not later than the extension date granted by the assessor, the municipal corporation shall file two copies of the following documents with the county assessor, and where required, one copy with the Tax Supervising and Conservation Commission: (a) Notice of categorization and certification, (LB-50, UR-50 or ED-50); (b) The final resolution or ordinance adopting the budget, making the appropriations, and declaring and categorizing the tax for each fund; (c) Sample ballots of all local option tax levies recently approved by the voters to be imposed for the first time; and (d) Sample ballots of all newly established permanent rates approved by the voters and to be imposed for the first time. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.458 History: Renumbered from 150-294.458(3)-(A), REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-294.555(2)-(A), REV 7-2012, f. 7-26-12, cert. ef. 8-1-12 REV 4-1998, f. & cert. ef. 6-30-98 RD 9-1990, f. 12-20-90, cert. ef. 12-31-90 RD 12-1987, f. 12-18-87, cert. ef. 12-31-87 RD 5-1985, f. 12-26-85, cert. ef. 12-31-85 RD 11-1984, f. 12-5-84, cert. ef. 12-31-84 TC 18-1979, f. 12-20-79, cert. ef. 12-31-79 TC 10-1978, f. 12-5-78, cert. ef. 12-31-78, Renumbered from 150-294.555
150-294-0530 Budget Certification Document to Be Submitted (1) Local governments imposing a tax on property shall submit two copies of the following documents to the assessor's office: (a) The resolution statements that adopt the budget, make appropriations, categorize the tax and levy the taxes. (b) The notice of property tax certification form (LB-50, UR-50 or ED-50). (c) Voter approved ballot measures for new local option taxes. (d) Voter approved ballot measure for the establishment of a permanent rate. (2) Local governments that do not levy an ad valorem tax but are subject to Local Budget Law (ORS 294.305 to 294.565) shall file directly with the Oregon Department of Revenue a copy of the resolution adopting the budget and making appropriations. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.458 History: Renumbered from 150-294.458(3)-(B), REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-294.555(2)-(B), REV 7-2012, f. 7-26-12, cert. ef. 8-1-12 REV 4-1998, f. & cert. ef. 6-30-98 RD 2-1994, f. 12-15-94, cert. ef. 12-31-94 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92 RD 9-1990, f. 12-20-90, cert. ef. 12-31-90 RD 5-1989, f. 12-18-89, cert. ef. 12-31-89
150-294-0540 Transfers of Appropriations (1) A transfer of appropriation is a decrease of one existing appropriation and a corresponding increase of another existing appropriation category. (2) During the fiscal year or budget period the governing body of a municipal corporation may transfer from one existing appropriation category within a fund to another existing appropriation category in the same fund when a resolution or ordinance is adopted that authorizes this transfer. The resolution or ordinance must state the purpose of the transfer, and the amount of the transfer. The appropriation reductions must equal the appropriation increases. The net effect of this change on the total appropriation in the fund must be zero. (3) Transfer of appropriations and a like amount of budget resources may be made between funds by governing body resolution or ordinance. Transfer of appropriation and a like amount of resources to another fund is accomplished by increasing or creating, a "transfer to other funds" appropriation category in the fund from which the transfer is made. The amount of this increased or created appropriation must be offset by reductions in one or more other appropriation categories in the fund from which the transfer is made. The net effect of this change on the total appropriation in the fund from which the transfer is made must be zero. Appropriation categories in the receiving fund are increased by the amount of the transfer, and the budget resources available to that fund are increased by the amount of resources transferred from the fund from which the transfer is made. (4) Transfers referred to in this rule apply to transfers that occur after the budget has been approved and that are made during the fiscal year or budget period for which the appropriations are made. Nothing in this rule prohibits or regulates lawful transfers that have been budgeted in accordance with local budget law. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.463 History: Renumbered from 150-294.463(3), REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-294.450(3), REV 7-2012, f. 7-26-12, cert. ef. 8-1-12 REV 11-2010, f. 7-23-10, cert. ef. 7-31-10 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02 RD 5-1985, f. 12-26-85, cert. ef. 12-31-85
150-294-0550 Supplemental Budget Procedures (1) During the fiscal year or budget period, the governing body may find that an unanticipated condition requires adjustments to the budget. If the condition meets the requirements of ORS 294.471, the governing body may prepare a supplemental budget. (2) A supplemental budget may only authorize additional expenditures during the current fiscal year or budget period. It must not authorize expenditures for a past or future fiscal year or budget period. (3) A supplemental budget that is being prepared to create or increase an appropriation must be adopted before any expenditures are made in excess of the current annual budget appropriations. (4) Only one supplemental budget may be prepared as a result of a single situation or condition that meets the requirements of ORS 294.471. (5) When the estimated expenditures in the supplemental budget differ by 10 percent or less from the expenditures of the adopted annual or biennial budget for each fund being adjusted, the governing body may adopt the supplemental budget at one of its regular meetings. Fund expenditures do not include unappropriated ending fund balance, amounts reserved for future expenditure, interfund transfers, or contingency amounts. (a) Notice of the regular meeting at which the supplemental budget will be adopted must be published by one of the methods in ORS 294,311(35) not less than 5 days before the meeting. The notice must include a statement that a supplemental budget will be considered at the meeting. (b) The resolution adopting and appropriating the supplemental budget may take place at the same regular meeting. (6) When a new fund is being established or when the estimated expenditures in the supplemental budget differ by more than 10 percent from the expenditures in the budget as most recently amended prior to the supplemental budget, the governing body must publish notice and hold a public hearing before adopting the supplemental budget. The notice of the hearing must include for each fund being adjusted by more than 10 percent: the name of the fund; and the new total for each resource line item or appropriation category being changed, added or deleted. Example: (This example is of the published summary of a supplemental budget in which the new total expenditure in the Utility Fund differs by more than 10 percent from the amount currently budgeted.) The supplemental budget transfers $20,000 in resources and appropriation authority from the General Fund to the Utility Fund Materials and Services, increasing that appropriation and the total expenditure in the Utility Fund to a new total of $40,000. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 294.471 History: Renumbered from 150-294.471, REV 42-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-294.480, REV 7-2012, f. 7-26-12, cert. ef. 8-1-12 REV 4-2011, f. 12-30-11, cert. ef. 1-1-12 REV 5-2009, f. & cert. ef. 7-31-09 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02 REV 8-2000, f. & cert. ef. 8-2-00 REV 4-1998, f. & cert. ef. 6-30-98 RD 1-1992, f. 5-28-92, cert. ef. 6-1-92 TC 10-1978, f. 12-5-78, cert. ef. 12-31-78