reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 289 - Oregon Facilities Financing › Section 289.250 - Limitation on income tax exemption for interest on revenue bonds.

(1) As used in this section, "within the State of Oregon" has the meaning given the term "within this state" in ORS 289.005.
(2) Interest on revenue bonds issued by the State Treasurer under the authority of this chapter is exempt from personal income tax under ORS chapter 316 only to the extent that the structure financed with the proceeds of the revenue bonds is located within the State of Oregon. [2015 c.548 §3]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.001 - Use of accounting terms; determination of appropriate methods of transfer; establishment of funds and accounts.

(1) As used in the statute laws of this state, unless the context or specially applicable definition requires otherwise, the words "subaccounts," "accounts" or "funds" are used interchangeably, where such use is consistent with state accounting principles and is accepted for use by the State Treasurer.
(2) Unless the context or a specific provision of law provides otherwise, when a law of this state requires that a payment or transfer of moneys be made by warrant, check or electronic funds transfer the payment or transfer may be made by warrant, check, electronic funds transfer or an accounting entry in the appropriate records of any affected state agency. The Oregon Department of Administrative Services shall determine which method of payment or transfer is most appropriate, taking into consideration the established state banking, funds transfer and accounting practices at the time of the payment or transfer.
(3) The State Treasurer, in consultation with the Oregon Department of Administrative Services, may establish or designate, whenever necessary or convenient to the carrying out or administration of the accounting, budget preparation, cash management, financial management, financial reporting or similar laws of this state, subaccounts, accounts and funds in addition to or within the subaccounts, accounts and funds created by the Oregon Constitution and statutes. Subaccounts, accounts and funds established or designated under this subsection shall be administered as prescribed by written directive or policy issued or approved by the State Treasurer. The authority granted by this subsection is in addition to, and not in limitation of, the authority granted by ORS 293.445 and 293.447. [1993 c.73 §5; 1997 c.122 §4; 2003 c.17 §1]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.003 - Federal laws and rules govern use of federal funds; exceptions.

Notwithstanding any provision of ORS 291.001 to 291.034, 291.201 to 291.222, 291.232 to 291.260, 291.261, 291.307 and 291.990, but subject to any applicable judgment or settlement agreement, in all cases where federal funds are involved, the federal laws, rules and regulations applicable to the federal funds shall govern. [Amended by 1967 c.419 §3; 2003 c.734 §14; 2009 c.821 §24]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.011 - Blanket fidelity bonds for state officers and personnel.

(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]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.015 - Fiscal responsibilities of department; delegation of fiscal functions.

(1) The Oregon Department of Administrative Services, under the direction of the Governor and as provided by law, is responsible generally for the administration and coordination of internal accounting and other affairs, controls, procedures and services of a fiscal nature of the state government and agencies thereof.
(2) Except as otherwise provided by law, the department may authorize subject to its control the decentralized performance by state agencies of fiscal functions of the department. [1967 c.419 §10]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.016 - Making administrative and organizational surveys.

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]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.018 - Conducting research; requiring administrative reports from agencies.

The Oregon Department of Administrative Services, or the State Chief Information Officer for purposes related to information and telecommunications technology, shall conduct research for use in administrative planning, policy review and organization and methods improvement. Periodic administrative reports to the department, the State Chief Information Officer and the Governor that are designed to outline factually the quantitative and qualitative aspects of work performance by operating units may be required of state agencies. The department and the State Chief Information Officer may require state agencies to submit information in reports that will permit sound analysis and will provide the basis for detecting administrative weaknesses, correcting performance difficulties and permitting better planning and management of state services. [Amended by 2015 c.807 §38]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.026 - Examining agency records and financial affairs.

For the purposes of carrying out its duties, powers and functions, the Oregon Department of Administrative Services may examine the records, files, documents, accounts and financial affairs of any state agency, and shall have the right of access for that purpose. During business hours the department may examine the accounts of any state agency in any depository which has state funds in its custody. [Formerly 291.562]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.028 - Submitting suggestions to Governor for improvement of state governmental administration.

The Oregon Department of Administrative Services, upon the basis of its research and reports received, shall submit, from time to time, for the Governor’s consideration and appropriate action thereupon, suggestions for the development of interagency policies consistent with the executive policies of the Governor and for the improvement of operating methods and procedures and better personnel utilization and for the improvement of work performance and reduction of costs in state government activities. [Formerly 291.020]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.030 - "Agency" defined for ORS 291.032 and 291.034.

As used in ORS 291.032 and 291.034, "state agency" or "agency" includes the Legislative Assembly, at its option, or any of its statutory, standing, special or interim committees, at the option of such committee, the courts and their officers and committees and the constitutional state officers, at their option, and the Oregon Public Defense Commission, at the option of the commission. [1965 c.365 §1; 2003 c.449 §38; 2023 c.281 §52]
Note:
The amendments to 291.030 by section 86, 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.
As used in ORS 291.032 and 291.034, "state agency" or "agency" includes the Legislative Assembly, at its option, or any of its statutory, standing, special or interim committees, at the option of such committee, and the courts and their officers and committees and the constitutional state officers, at their option.
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.032 - Providing technical services involving management and organization.

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]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.034 - Providing technical services involving data processing.

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]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.035

[2014 c.77 §1; 2015 c.167 §5; 2015 c.243 §8; 2015 c.807 §46; 2017 c.440 §14; 2017 c.512 §1; renumbered 276A.223 in 2017]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.038

[1967 c.419 §11; 1985 c.594 §1; 1991 c.531 §2; 1993 c.724 §§14,14a; 1995 c.612 §19; 1997 c.484 §2; 1997 c.684 §2; 2003 c.674 §27; 2009 c.601 §3; 2011 c.637 §97; 2013 c.100 §1; 2013 c.692 §1; 2014 c.102 §4; 2015 c.767 §90; 2015 c.807 §41a; renumbered 276A.206 in 2017]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.040 - State financial report.

(1) Within 180 days of the close of each fiscal year, the Oregon Department of Administrative Services shall prepare a financial report for the State of Oregon. The report shall contain financial statements which fairly present the financial condition and results of operation of the State of Oregon in accordance with current, generally accepted accounting principles and such other financial and statistical information as may be necessary to completely and accurately disclose the financial condition and financial operations of the state and its various agencies.
(2) As used in subsection (1) of 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 or their successors. [1977 c.897 §1; 1989 c.152 §1; 1991 c.220 §6]
Note:
291.040 and 291.042 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.
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.044 - State agency quarterly report of employee pay-line exceptions.

(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. [2013 c.722 §65]
Note:
291.044 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.
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.045 - Definitions for ORS 291.045 and 291.047.

As used in this section and ORS 291.047:
(1) "Information technology" includes, but is not limited to, all present and future forms of hardware, software and services for data processing, office automation and telecommunications.
(2) "State agency" includes every state officer, board, commission, department, institution, branch or agency of the state government, whose costs are paid wholly or in part from funds held in the State Treasury, except:
(a) The Legislative Assembly, the courts and their officers and committees; and
(b) The Oregon Public Defense Commission.
(3) "Public contract" means any acquisition, disposition, purchase, lease, sale or transfer of rights by a state agency of real or personal property, public improvements or services.
(4) "Public improvement" means projects for construction, reconstruction or renovation on real property by or for a state agency. [1997 c.869 §4; 2003 c.449 §22; 2023 c.281 §53]
Note:
The amendments to 291.045 by section 87, 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.
As used in this section and ORS 291.047:
(1) "Information technology" includes, but is not limited to, all present and future forms of hardware, software and services for data processing, office automation and telecommunications.
(2) "State agency" includes every state officer, board, commission, department, institution, branch or agency of the state government, whose costs are paid wholly or in part from funds held in the State Treasury, except the Legislative Assembly, the courts and their officers and committees.
(3) "Public contract" means any acquisition, disposition, purchase, lease, sale or transfer of rights by a state agency of real or personal property, public improvements or services.
(4) "Public improvement" means projects for construction, reconstruction or renovation on real property by or for a state agency.
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.049 - Ratification of public contract when performance begun prior to contract approval; conditions; effects; rules.

(1) If the parties to a public contract perform under the contract before the contract is approved for legal sufficiency by the Attorney General as required under ORS 291.047 and section 3, chapter 869, Oregon Laws 1997, the agency may ratify the public contract if the Attorney General determines that the contract is legally sufficient prior to ratification. As a condition for approval, the Attorney General may require that the contract be amended as necessary to make the contract legally sufficient.
(2) Upon approval of the public contract for legal sufficiency and ratification of the public contract by a state agency under this section, the public contract is effective and the state agency may make payments on the ratified public contract even if the payments are for services rendered prior to ratification.
(3) The Attorney General may adopt rules to implement this section. [1999 c.264 §2]
Note:
291.049 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.
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.050 - Definitions for ORS 291.050 to 291.060.

As used in ORS 291.050 to 291.060:
(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.
(f) Charges for attendance at informational seminars.
(2) "Legislatively adopted budget" has the meaning given that term in ORS 291.002.
(3) "Legislatively approved budget" has the meaning given that term in ORS 291.002.
(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 to 291.222 and 291.232 to 291.260. "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 to 576.455 or the Oregon Beef Council created under ORS 577.210. [1995 c.576 §1; 2003 c.604 §99; 2007 c.827 §1; 2011 c.688 §2]
Note:
291.050 to 291.060 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.
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.060 - Report of fees to Legislative Assembly.

The Oregon Department of Administrative Services shall, no later than January 15 of each odd-numbered year, provide the Legislative Assembly with a report setting forth in detail all fees charged by each state agency, the purpose for the fee or charge, the persons affected by the fee or charge, the statutory authority for the fee or charge, the amounts collected in the past biennium, the amounts expected to be paid during the present biennium and estimated for the next biennium in the Governor’s budget, and any changes in the fee or charge authorized during the present biennium or proposed for the next biennium in the Governor’s budget. The department shall report to the Emergency Board and the appropriate interim committee when requested to provide information concerning the development of the report. [1995 c.576 §3; 2016 c.117 §8]
Note:
See note under 291.050.
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.100 - Financial management; duties of Oregon Department of Administrative Services; duties of state agencies.

(1) It is the intent of the Legislative Assembly, in funding the development and implementation of a new statewide financial management system, that statewide financial management systems and policies support program-driven budget planning and execution, based on timely and accurate statewide managerial cost accounting information and that such systems support legislative program evaluation and performance auditing of statewide programs and services.
(2) The Oregon Department of Administrative Services shall devise and supervise statewide financial management systems for all state agencies by preparing policies and procedures for implementing and operating financial management systems for all agencies in state government and measuring implementation. In order to ensure that the state’s investment in a modern and complete statewide financial management system is fully implemented, every agency and unit of state government shall:
(a) Cooperate and comply fully with policies and procedures and deadlines prepared by the Oregon Department of Administrative Services for establishing a database for the financial management system.
(b) Comply fully with policies and procedures prepared by the Oregon Department of Administrative Services for operation of the financial management system. [1993 c.724 §22; 1995 c.452 §23; 2012 c.107 §102; 2016 c.117 §9]
Note:
291.100 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.
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.110 - Achieving performance outcomes; monitoring agency progress.

(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, 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]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.120 - Distribution of agency savings; agency use.

(1) Pursuant to ORS 291.252, if the Oregon Department of Administrative Services certifies agency savings due to agency actions rather than changes in service demands and such actions do not materially reduce legislatively authorized programs, 50 percent of the savings shall be credited to the General Fund or, if the agency’s funds originated as dedicated funds or federal funds, to the fund or account of the agency to be used for purposes of the fund or account.
(2) The remaining 50 percent shall be continuously appropriated to the agency for enhancing professional development, including employee training projects related to productivity, technology enhancement and related expenditures that have a long term benefit. A productivity improvement project may be for research and development intended to lead to improved productivity. [1993 c.724 §2]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.190 - Short title.

ORS 291.195, 291.201 and 291.203 may be cited as the Budget Accountability Act. [1995 c.746 §61]
Note:
291.190 and 291.195 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.
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.195 - Policy for financial expenditure planning.

(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.
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.200 - Budget policy.

(1) It is the intent of the Legislative Assembly to require the Governor, in the preparation of the Governor’s budget, to state as precisely as possible what programs the Governor recommends be approved for funding under estimated revenues under ORS 291.342. If estimated revenues are inadequate, the Legislative Assembly intends that it be advised by the Governor as precisely as possible how the Legislative Assembly might proceed to raise the additional funds. It is also the intent of the Legislative Assembly, in the event that the additional funding is not possible, to be informed by the Governor precisely what programs or portions thereof the Governor recommends be reduced accordingly. Finally, if the Governor chooses to recommend additional new programs or program enhancements, the Legislative Assembly intends that the Governor specify how the additional funding might be achieved. The Legislative Assembly believes that the state government must allocate its resources for effective and efficient delivery of public services by:
(a) Clearly identifying desired results;
(b) Setting priorities;
(c) Assigning accountability; and
(d) Measuring, reporting and evaluating outcomes to determine future allocation.
(2) In addition to the intentions of subsection (1) of this section, in preparing the Governor’s budget, the Governor and the Legislative Assembly shall use an outcomes-based budgeting process described in ORS 291.217 (2) and (3).
(3) To achieve the intentions of subsections (1) and (2) of this section, it is the budget policy of this state to create and administer programs and services designed to attain societal outcomes and to promote the efficient and measured use of resources.
(4) To effect the policy stated in subsection (3) of this section, state government shall:
(a) Allocate resources to achieve desired outcomes;
(b) Express program outcomes in measurable terms;
(c) Measure progress toward desired outcomes;
(d) Encourage savings;
(e) Promote investments that reduce or avoid future costs;
(f) Plan for the short term and long term using consistent assumptions for major demographic and other trends; and
(g) Require accountability at all levels for meeting program outcomes. [1985 c.270 §1; 1993 c.724 §8; 2011 c.563 §6; 2016 c.117 §11]
Note:
291.200 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.
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.201 - "Tax expenditure" defined for ORS 291.201 to 291.222.

As used in ORS 291.201 to 291.222, "tax expenditure" means any law of the federal government or this state that exempts, in whole or in part, certain persons, income, goods, services or property from the impact of established taxes, including but not limited to tax deductions, tax exclusions, tax subtractions, tax exemptions, tax deferrals, preferential tax rates and tax credits. [1995 c.746 §63; 2005 c.837 §9; 2007 c.217 §11]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.202 - Budget and tax expenditure report of Governor; department to assist in preparation.

(1) Except as otherwise provided in ORS 291.222, 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]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.203 - Tax expenditure report by Governor.

(1) Not later than November 10 of each even-numbered year, the Governor shall cause the tax expenditure report to be compiled and prepared for printing.
(2) In the tax expenditure report, the Governor shall:
(a) List each tax expenditure;
(b) Identify the statutory authority for each tax expenditure;
(c) Describe the purpose of each tax expenditure;
(d) Estimate the amount of revenue loss caused by each tax expenditure for the coming biennium;
(e) List the actual amount of revenue loss in the preceding biennium for each tax expenditure or an estimate if the actual amount cannot be determined;
(f) Determine whether each tax expenditure has successfully achieved the purpose for which the tax expenditure was enacted and currently serves, including an analysis of the persons that are benefited by the expenditure; and
(g) Categorize each tax expenditure according to the programs or functions each tax expenditure supports. [1995 c.746 §65; 2016 c.117 §13]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.204 - Instructions to agencies for submitting budget information.

(1) The Oregon Department of Administrative Services, by July 1 of each even-numbered year, shall furnish every state agency with:
(a) Instructions for preparing for submission to the Governor the information required by the Governor in the preparation of the Governor’s budget; and
(b) Instructions for preparing the proposed maximum supervisory ratio report required by ORS 291.227 (1).
(2) The Governor shall prescribe the instructions to be used by the agencies in submitting their agency request budgets as required by ORS 291.208. [Amended by 2016 c.117 §14; 2017 c.285 §2]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.206 - Guidance of agencies in completing agency request budgets; 10 percent cost reduction options; racial impact statement.

(1) The Governor shall prescribe rules the Governor considers necessary for the guidance of agencies in the preparation of agency request budgets. The Governor shall use the classifications of expenditures provided in ORS 291.216 (6)(a) and shall prepare and prescribe classifications of revenue for the purpose of budget-making and accounting.
(2) Insofar as practicable, agency request budgets and appropriation measures shall be prepared in a manner that reflects state governmental organization and state agency duties, functions and powers under the law in effect on January 1 of the following year. The Oregon Department of Administrative Services shall maintain agency request budgets in the form in which they are submitted.
(3) As supplemental information, each agency request budget shall include options for a 10 percent reduction from the estimate of the projected costs of continuing currently authorized activities or programs for the next biennium, excluding debt service. Each state agency shall describe the 10 percent reduction in terms of the activities or programs that the agency will not undertake. The activities or programs must be ranked in order of importance and priority on the basis of lowest cost for benefit obtained.
(4) As supplemental information, each agency request budget shall include a racial impact statement, which must be developed in consultation with the Racial Justice Council. The racial impact statement must describe the impact of programs, policies and budget modifications on Oregonians who are Black, Indigenous or other people of color. [Amended by 1969 c.173 §1; 2016 c.117 §15; 2021 c.612 §4]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.208 - Filing agency request budgets with department; preparing budgets for agencies failing to file.

Each state agency shall file with the Oregon Department of Administrative Services, before September 1 in each even-numbered year in the manner required, an agency request budget containing the information required. The department shall prepare agency request budgets for all agencies that fail to file budgets. [Amended by 2016 c.117 §16]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.210 - Preparing tentative budget; updating projected costs of currently authorized programs.

(1) The Oregon Department of Administrative Services and the Legislative Fiscal Officer shall prepare a tentative budget for the next biennium for which the Governor’s budget is prepared. The tentative budget shall consist of the estimated revenues under ORS 291.342 for the next biennium and a preliminary estimate of the projected costs of continuing currently authorized programs for the next biennium.
(2) The Legislative Fiscal Officer shall, during the development of the legislatively adopted budget, review and update projected costs of continuing currently authorized programs for the next biennium, including:
(a) Position vacancy assumptions;
(b) Standard and exceptional inflation adjustments;
(c) Mandated caseloads; and
(d) Other assumptions used in developing the tentative budget. [Amended by 1995 c.746 §66; 2016 c.117 §17; 2017 c.746 §8]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.214 - Governor to prepare recommendations regarding certain tax expenditures.

(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]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.215 - Governor’s budget to include amount for deferred maintenance and capital improvements.

(1) Each biennium, the Governor shall propose as part of the Governor’s recommended budget an amount for deferred maintenance and capital improvements on existing state-owned buildings and infrastructure that is equivalent to at least two percent of the current replacement value of the state-owned buildings and infrastructure.
(2) As used in this section, "state-owned buildings and infrastructure" does not include:
(a) Buildings and infrastructure owned by or for the use of a public university listed in ORS 352.002 or a community college as defined in ORS 341.005; or
(b) Transportation infrastructure, including roads and bridges. [2017 c.746 §9]
Note:
291.215 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.
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.218 - Printing Governor’s budget and tax expenditure report; transmitting to members of legislature; distribution.

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]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.220 - Furnishing information and assistance to legislature.

(1) The Governor, upon request, shall furnish the Legislative Assembly any further information required concerning the Governor’s budget and the tax expenditure report.
(2) The Oregon Department of Administrative Services, upon request, shall furnish a representative to assist the Legislative Assembly, the Joint Committee on Ways and Means and the Legislative Revenue Officer in the consideration of the budget, the tax expenditure report and any accompanying measures. [Amended by 1969 c.173 §2; 1975 c.789 §8; 1995 c.746 §70; 2016 c.117 §22]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 291 - State Financial Administration › Section 291.222 - Furnishing information and assistance to Governor-elect; revision of budget and tax expenditure report.

If the Governor under whose supervision the Governor’s budget and tax expenditure report have been prepared will be succeeded in office in January next following:
(1) The Oregon Department of Administrative Services shall make available to the Governor-elect so much as the Governor-elect requests of the information upon which the Governor’s budget and tax expenditure report are based, and upon completion of the budget and tax expenditure report, shall supply the Governor-elect with a copy of the budget and report, but may not print or distribute the budget or report. The department shall also make available to the Governor-elect all facilities of the department reasonably necessary to permit the Governor-elect to review and become familiar with the budget or tax expenditure report.
(2) After a review of the Governor’s budget and tax expenditure report, the Governor-elect may prepare revisions and additions to the budget or report. The Oregon Department of Administrative Services and the Department of Revenue shall assist, upon request, in the preparation of any revisions or additions.
(3) The Oregon Department of Administrative Services shall have printed as many copies of the revised Governor’s budget and revised tax expenditure report as the Governor-elect requests.
(4) Not later than February 1 of each odd-numbered year, the Oregon Department of Administrative Services shall transmit a copy of the revised Governor’s budget and revised tax expenditure report to each member of the Legislative Assembly.
(5) Upon request, the department shall distribute copies of the revised Governor’s budget and revised tax expenditure report free of charge, under any rules the department may adopt, to public libraries, schools and state officials. The department shall make copies of the revised budget and revised tax expenditure report available to the general public at a reasonable charge for each copy. [Amended by 1967 c.302 §2; 1969 c.464 §3; 1995 c.746 §71; 2016 c.117 §23]