reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0105 - Expenditures for Assessment and Taxation

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Expenditures include all direct costs,
			 including personnel and supplies, associated with the assessment and appeal of
			 property values and the collection and distribution of property taxes, as set
			 out in ORS Chapters 305 through 312 and 321 or other statutes relating to the
			 assessment, appeal, collection, and distribution of property taxes. Costs
			 resulting from the performance of these functions performed in the offices of
			 the county must be allowed.
(2)
			 All expenditures for assessment and taxation funding will be for no more than
			 one fiscal year.
(3) Costs
			 incurred by the assessor's, tax collector's, and treasurer's office, or any
			 other office in the county that are not attributable to assessment and taxation
			 as set out in ORS Chapters 305 through 312 and 321 or any other statute or meet
			 the requirements of section (1) of this rule must not be allowed.
(4) Direct costs as determined for the county
			 budget include:
(a) Personnel Services.
(b) Materials and Services.
(c) Transportation. For purposes
			 of this rule, the cost of transportation included as a direct cost must be
			 determined using one of the following two methods:
(A) The estimate of the actual cost of
			 operating vehicle for a twelve-month period plus a depreciation allowance for
			 the useful life of the vehicle.
(B) The mileage rate used in the other county
			 programs, with the estimate of number of miles to be driven based on historical
			 information.
(d) For
			 the purpose of section (4) of this rule, only the costs of cadastral maps or
			 mapping necessary for the assessor's office may be included in the expenditures
			 for assessment and taxation funding. All other costs for maps or mapping are
			 not allowed.
(e) For the purpose
			 of section (4) of this rule, costs for data processing support based on the
			 actual cost of items directly relating to assessment and taxation may be
			 included in the expenditures for assessment and taxation funding. For example:
(A) System operating costs will be allocated
			 on a pro rata share based on the ratio of usage for assessment and taxation
			 functions.
(B) Development of new
			 computer applications to support the assessment and taxation functions.
(C) Technical education of
			 assessment and taxation staff.
(D)
			 Software changes required because of changes to laws or rules which govern the
			 assessment, appeal, levy, collection or distribution of property taxes.
(E) Software changes requested by
			 the user to improve or extend the functionality of the system.
(F) Elimination of reproducible errors (BUGS)
			 in the application software.
(G)
			 Installation of periodic software upgrades.
(H) Training of user staff in the use of new
			 or enhanced software.
(I)
			 Technical assistance for personal computer support.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0110 - Definition: Certification of Compliance. Plan to Achieve Adequacy

Current through Register Vol. 63, No. 7, July 1, 2024
(1) On or before
			 May 1 of each year, each county will file with the Department of Revenue an
			 estimate of expenditures as required by ORS
			 294.175. The Department of
			 Revenue will determine the adequacy of each county's estimates of expenditures
			 to comply with the requirements of ORS
			 308.232,
			 308.234, ORS Ch. 309, and other
			 laws requiring equality and uniformity in the system of property taxation. For
			 any county whose proposed expenditures are neither at a level nor of a type to
			 achieve adequacy as determined by the department, the county will state how it
			 intends to comply with a plan to achieve adequacy previously approved by the
			 department.
(2) Any county which
			 is not in compliance as of January 1, of any year, and does not have a plan to
			 achieve adequacy which has been approved by the department must, in lieu of the
			 statement of compliance required under section 1 of this rule, submit a plan to
			 achieve adequacy. After its review of the plan, the department will, if it
			 deems necessary before approval, set a date for a meeting to be held with the
			 county. The meeting may be for review of the plan only, or may be held in
			 conjunction with the conference with the county governing body on their
			 expenditure level.
(3) At the
			 meeting the department and county governing body, assessing officials, and
			 others as appropriate, will conduct a thorough review of the plan to identify
			 and resolve any areas of disagreement. Before the conclusion of the meeting the
			 department will inform the county governing body of its agreement with the
			 plan, or modifications that may be necessary to the plan before approval. If
			 the department and county governing body reach agreement on the county's plan,
			 or modified plan, the department will include in its approval, based upon the
			 plan, the number of years for the county to reach full compliance.
(4) Within ten days after the date of the
			 meeting, the county governing body must furnish to the department a signed
			 resolution of intent by the county governing body and assessing official to
			 meet the provisions of the plan.
(5) If the department and county governing
			 body cannot reach agreement on the plan, or if the signed statement of intent
			 is not furnished to the department by June 1 of the year, the department must
			 issue a denial of certification under ORS
			 294.175(6).
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.005,
				  294.175
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0115 - Contents of Grant Application

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 On or before May 1 of each year, each county must file with the Department of
			 Revenue an application in order to participate in the grant program provided
			 through the County Assessment Function Funding Assistance Account under ORS
			 294.178.
(2) The county must submit a grant
			 application on forms provided by the department.
(3) The application must be accompanied by a
			 resolution from the governing body of the county.
(a) The grant application resolution must be
			 signed by the chairperson or judge of the governing body, or an appointee of
			 the governing body that is acting under the authority of the governing body.
(b) If the chairperson or judge
			 does not sign the resolution, the county also must submit a copy of the minutes
			 of the meeting in which the governing body heard and approved the grant
			 application resolution.
(c) The
			 resolution must provide that the county agrees to appropriate the budgeted
			 dollars in the grant application based on 100 percent of the expenditures
			 certified by the department as provided under ORS
			 294.175(5).
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0120 - Estimates of Expenditures for Assessment and Taxation

Current through Register Vol. 63, No. 7, July 1, 2024
(1) On or before May 1 of each year, each
			 county must file with the Department of Revenue an estimate of expenditures for
			 assessment and taxation as required by ORS
			 294.175 in order to participate
			 in the grant program provided under ORS
			 294.178 for the tax year
			 beginning on July 1.
(2) The
			 county must file an amended estimate of expenditures no later than June 1 if it
			 determines there is a need to increase or decrease its estimated expenditures.
(3) The amended filing must be
			 filed in the same manner as the original application.
(4) The department will review the amended
			 filing using the review standards and criteria for determining adequacy of
			 resources that were applicable to the original filing.
Stat. Auth.: ORS
				  305.100 &
				  294.175
Stats. Implemented: ORS
				  294.175
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0125 - Certification

Current through Register Vol. 63, No. 7, July 1, 2024
(1) On or before
			 June 15 of each year, the Department of Revenue, must mail to the governing
			 body of each county a letter of certification or of denial of participation in
			 the County Assessment Function Funding Assistance (CAFFA) Account.
(2) The letter of certification referred to
			 in (1) above must include the following information:
(a) The total dollar expenditures budgeted by
			 the county and approved by the department to be funded under the County
			 Assessment Function Funding Program for that county.
(b) A statement that the total expenditures
			 budgeted by the county for the assessment and equalization of property values
			 and the collection and distribution of property taxes is adequate to maintain
			 the county property taxation system or to comply with an approved plan to bring
			 the county property taxation system into compliance.
(c) An estimate of the total dollars to be
			 available for distribution to the counties from the CAFFA Account in the
			 ensuing fiscal year.
(d) An
			 estimate of the county's percentage distribution rate. For example, County A
			 will receive 5 percent of the total for distribution from the CAFFA Account.
(e) An estimate of the total
			 amount the county will receive from the grant during the ensuing fiscal year.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0140 - Transfers from the CATF to the CAFFA Account

Current through Register Vol. 63, No. 7, July 1, 2024
Each county must notify the Department of Revenue of the amount
				it deposits into the County Assessment Function Funding Assistance (CAFFA)
				account from the County Assessment and Taxation Fund (CATF) account at the time
				of deposit. The deposit must occur on or before the 10th working day of the
				month following the last day of the fiscal quarter.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.187
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0150 - Calculation of Interest on Late Payments

Current through Register Vol. 63, No. 7, July 1, 2024
The interest rate calculation must be carried out a minimum of
				seven places to the right of the decimal point and rounded back to six places
				to the right of the decimal point. When rounding back to the sixth place, all
				numbers five and above increase the sixth place by one; all numbers four or
				less have no effect on the sixth place number.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.187
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294.175(2) - Definition: Certification of Compliance. Plan to Achieve Adequacy

Current through Register Vol. 63, No. 7, July 1, 2024
(1) On or before
			 May 1 of each year, each county will file with the Department of Revenue an
			 estimate of expenditures as required by ORS
			 294.175. The Department of
			 Revenue will determine the adequacy of each county's estimates of expenditures
			 to comply with the requirements of ORS
			 308.027,
			 308.232,
			 308.234, ORS Ch. 309, and other
			 laws requiring equality and uniformity in the system of property taxation. For
			 any county whose proposed expenditures are neither at a level nor of a type to
			 achieve adequacy as determined by the department, the county will state how it
			 intends to comply with a plan to achieve adequacy previously approved by the
			 department.
(2) Any county which is
			 not in compliance as of January 1, of any year, and does not have a plan to
			 achieve adequacy which has been approved by the department must, in lieu of the
			 statement of compliance required under section 1 of this rule, submit a plan to
			 achieve adequacy. After its review of the plan, the department will, if it
			 deems necessary before approval, set a date for a meeting to be held with the
			 county. The meeting may be for review of the plan only, or may be held in
			 conjunction with the conference with the county governing body on their
			 expenditure level.
(3) At the
			 meeting the department and county governing body, assessing officials, and
			 others as appropriate, will conduct a thorough review of the plan to identify
			 and resolve any areas of disagreement. Before the conclusion of the meeting the
			 department will inform the county governing body of its agreement with the
			 plan, or modifications that may be necessary to the plan before approval. If
			 the department and county governing body reach agreement on the county's plan,
			 or modified plan, the department will include in its approval, based upon the
			 plan, the number of years for the county to reach full compliance.
(4) Within ten days after the date of the
			 meeting, the county governing body must furnish to the department a signed
			 resolution of intent by the county governing body and assessing official to
			 meet the provisions of the plan.
(5) If the department and county governing
			 body can not reach agreement on the plan, or if the signed statement of intent
			 is not furnished to the department by June 1 of the year, the department must
			 issue a denial of certification under Or. Laws 1989 Ch. 796 Sec. 2 Sub.
			 (6).
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.005
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0300 - Definition of Taxing Authority

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 "Permanent Tax Rate" means the tax rate calculated by the Department of Revenue
			 for the 1997-98 tax roll or as subsequently adjusted as provided for in ORS
			 310.246. In the case of
			 districts that have never levied a tax, it is the tax rate adopted by voters as
			 set out in Section 11(3)(c), and Section 11(8), Article XI of the Oregon
			 Constitution.
(2) "Local Option
			 Tax" means an ad valorem property tax that exceeds the limitation of the
			 Article XI, Section 11, of the Oregon Constitution. The tax must be adopted by
			 voters as set out in Section 11(4) and Section 11(8), Article XI of the Oregon
			 Constitution.
(3) "Bond levy"
			 means a levy for payment of bond principal and interest for general obligation
			 bonds.
(4) "GAP Bond" means
			 obligations which have been in existence since before December 5, 1996 as set
			 out in Section 21(7)(a)(b)(c) of Chapter 541, Oregon Laws 1997. No new "GAP
			 Bonds" can be created.
(5) "Local
			 government pension and disability plan obligations that commit ad valorem
			 property taxes" has the meaning set out in Section 11(5)(c), Article XI of the
			 Oregon Constitution.
(6) "Urban
			 Renewal Special Levy" means the amount an urban renewal agency can collect in
			 addition to the amount collected by applying the rates of the taxing districts
			 in the plan area to be increment value in the plan area in order to carry out
			 the urban renewal program as set out in Section 34 of Chapter 541, Oregon Laws
			 1997.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.311
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0310 - Definition of Budget Document

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 The complete copy of the budget document filed with the county clerk under ORS
			 294.458 must include the
			 following:
(a) A copy of the two notices of
			 the budget committee meeting showing the dates published, or an affidavit of
			 publication, accompanying a copy of the actual publications;
(b) A copy of the notice of budget hearing
			 showing the date published, or an affidavit of publication, accompanying a copy
			 of the actual publications;
(c) A
			 copy of all of the budget detail sheets;
(d) A copy of the resolution statements or
			 ordinance that adopt the budget, and make appropriations;
(e) If the district is imposing taxes on
			 property subject to ad valorem property taxation, a copy of the resolution
			 statement or ordinance that imposes the tax;
(f) If the district is imposing taxes on
			 property subject to ad valorem property taxation, a copy of the resolution
			 statement or ordinance that categorizes the tax for purposes of Article XI,
			 section 11(b), of the Oregon Constitution;
(g) If the district is imposing taxes on
			 property subject to ad valorem property taxation, a copy of the Notice of
			 Property Tax Levy form;
(h) Sample
			 ballots of any new ad valorem tax authority approved by the voters and being
			 used for the first time by the district.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0320 - Definition of Organizational Unit

Current through Register Vol. 63, No. 7, July 1, 2024
As used in ORS
				294.305 to
				294.565, an organizational unit
				is an administrative subdivision of a municipal corporation accountable for
				specific services, functions, or activities.
Example 1: Cities may allocate expenditures
			 within the general fund to organizational units such as: City Recorder, Police
			 Department, Fire Department, Library, etc.
Example 2: Counties may allocate expenditures
			 within the general fund to organizational units such as: Assessor's Office,
			 Treasurer's Office, Clerk's Office, Health Department, etc.
Example 3: For municipalities other than
			 cities or counties, the governing body may identify organizational units within
			 the general fund by the responsibilities assigned, e.g., General
			 Administration, Plant Maintenance, etc.
Stat. Auth.: ORS
				  305.100 &
				  294.495
Stats. Implemented: ORS
				  294.311
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0330 - Budgeting Grants, Gifts, Bequests, and Devises

Current through Register Vol. 63, No. 7, July 1, 2024
(1) All grants, gifts, bequests, and devises
			 that have been partially received in a prior year must be included with the
			 budget document. Similarly when the receipt and the amount of such items are
			 known for the ensuing year, they also must be included although the grant,
			 gift, bequest, or devise is for a specific purpose.
(2) Those grants, gifts, bequests, and
			 devises for a specific purpose that have been received on a regular basis, that
			 are expected to be received in the ensuing year, but the actual amount is
			 uncertain, should be budgeted at an amount reasonably expected to be received.
			 Monies received in amounts above those estimated in the budget document may be
			 expended through the special provisions of ORS
			 294.338(2),
			 after a resolution or ordinance providing the appropriation of such amounts is
			 made. Those grants, gifts, bequests, and devises for a specific purpose that
			 have not been received on a regular basis should also be included within the
			 budget document where there exists a degree of certainty as to the receipt and
			 amount for the ensuing year.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.338
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0340 - Establishing a Financial Reserve Fund

Current through Register Vol. 63, No. 7, July 1, 2024
Reserves funds under ORS
				294.346 may be established only
				for those purposes set out in ORS
				280.050; i.e., for the financing
				of a service, project, property or equipment which the municipal corporation is
				authorized to perform, construct or acquire and for repairs and improvements
				thereto and maintenance and replacement thereof. Reserves for undefined
				purposes or projects are not permitted.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.346
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0350 - "Reserved for Future Expenditure" Requirement

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Reserved for future expenditure" means a
			 budget requirement which is not intended to be expended during the fiscal year
			 or budget period in which it is budgeted. This requirement shows the amount a
			 municipal corporation plans to "save" for future financing of a service,
			 project, property or equipment which the municipal corporation is authorized to
			 perform, construct or acquire.
(2)
			 An amount reserved for future expenditure may be appropriated during the fiscal
			 year or budget period if the situation meets the conditions for a supplemental
			 budget outlined in ORS
			 294.471(1) or
			 as otherwise authorized by law.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.346
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0360 - Detail Sheets for Biennial Budgets

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.358
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0370 - Resources Are Not Required to Be Budgeted

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.361
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0380 - Negative Resources

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.361
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0390 - Budget Resources

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.361
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0400 - Estimating Tax Revenue for Biennial Budgets

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.368
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0410 - Proposed Expenditures-Required Presentation

Current through Register Vol. 63, No. 7, July 1, 2024
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 150-294.311(31).
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.388
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0420 - Governmental Fund Definitions

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For
			 the purpose of this rule "fund" means a fiscal and accounting entity with
			 self-balancing accounts to record cash and other financial resources, related
			 liabilities, balances and changes, all segregated for specific, regulated
			 activities and objectives.
(2)
			 Municipal corporations organized and operated on a fund accounting system shall
			 prepare estimates of expenditures for the ensuing year using the following
			 types of funds:
(a) The General Fund - To
			 account for all financial resources except those required to be accounted for
			 in another fund.
(b) Special
			 Revenue Funds - To account for the proceeds of specific revenue sources (other
			 than special assessments, expendable trusts, or for major capital projects)
			 that are legally restricted to expenditure for specific purposes. Funds as
			 defined in ORS 294.311(39) and
			 280.040(2) are
			 examples of special revenue funds.
(c) Capital Projects Funds - To account for
			 financial resources to be used for the acquisition or construction of major
			 capital facilities (other than those financed by Proprietary Funds, Special
			 Assessment Funds and Trust Funds).
(d) Debt Service Funds - To account for the
			 accumulation of resources for, and the payment of, general long-term debt
			 principal and interest.
(e)
			 Special Assessment Funds - To account for the financing of public improvements
			 or services deemed to benefit the properties against which special assessments
			 are levied.
(f) Enterprise Funds -
			 To account for operations:
(A) That are
			 financed and operated in a manner similar to private business enterprises -
			 where the intent of the governing body is that the costs (expenses, including
			 depreciation) of providing goods or services to the general public on a
			 continuing basis be financed or recovered primarily through user charges; or
(B) Where the governing body has
			 decided that periodic determination of revenues earned, expenses incurred,
			 and/or net income is appropriate for capital maintenance, public policy,
			 management control, accountability, or other purposes.
(g) Internal Service Funds - To account for
			 the financing of goods or services provided by one department or agency to
			 other departments or agencies of the governmental unit, or to other
			 governmental units, on a cost-reimbursement basis.
(h) Trust and Agency Funds - To account for
			 assets held by a governmental unit in a trustee capacity or as an agent for
			 individuals, private organizations, other governmental units, and/or other
			 funds. These include:
(A) Expendable Trust
			 Funds;
(B) Nonexpendable Trust
			 Funds;
(C) Pension Trust Funds;
			 and
(D) Agency Funds.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0430 - General Operating Contingencies

Current through Register Vol. 63, No. 7, July 1, 2024
(1) An estimate for general operating
			 contingency may be included in any operating fund. The general operating
			 contingency is not a fund, but an appropriation within a fund. This type of
			 appropriation is allowed on the assumption that in the operation of any
			 municipal corporation certain expenditures will become necessary in the fiscal
			 year of the budget which cannot be foreseen and planned in the budget.
(a) An operating fund is one which contains
			 estimates for personnel services, materials and services, or capital outlay.
(b) The estimate for a general
			 operating contingency, like other budget estimates, must be a good faith
			 estimate. The estimate must be reasonable and based on past experience,
			 comparable information, or through the use of risk analysis.
(c) The estimate for general operating
			 contingencies may not be used to compensate for improper estimating practices
			 in the preparation of the budget.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0440 - Unappropriated Ending Fund Balance

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.398
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0450 - Quorum Necessary to Hold Meeting

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.414
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0460 - Charging for Budget Document Copies

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.426
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0470 - Reporting Historical Data for Published Budget Summaries

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.438
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0480 - Quorum Necessary to Hold Meeting

Current through Register Vol. 63, No. 7, July 1, 2024
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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.453
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0490 - Property Taxes Certified

Current through Register Vol. 63, No. 7, July 1, 2024
(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
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0500 - Publishing of Amended Budget Document

Current through Register Vol. 63, No. 7, July 1, 2024
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."
Stat. Auth.: ORS
				  305.100 &
				  294.495
Stats. Implemented: ORS
				  294.456
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0510 - Manner of Appropriations

Current through Register Vol. 63, No. 7, July 1, 2024
(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 a
			 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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0520 - Documents to File When Certification Cannot Be Certified By July 15

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0530 - Budget Certification Document to Be Submitted

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0540 - Transfers of Appropriations

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.463
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0550 - Supplemental Budget Procedures

Current through Register Vol. 63, No. 7, July 1, 2024
(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.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0800 - Councils of Governments Subject to Certain Budgetary Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A group of
			 government units is a council of governments that must comply with ORS
			 294.900 to
			 294.930 if the group:
(a) Is operating under an intergovernmental
			 agreement authorized by ORS
			 190.003 to
			 190.110;
(b) Functions under the direction and control
			 of more than one member government;
(c) Provides services directly to
			 individuals.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0810 - Members of the Budget Committee: Governing Body and Appointees. Definition of Representatives of the Services Provided for a Council of Government

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Not all
			 of the governing body members are required to participate on the budget
			 committee. The number of governing body representatives may be determined by
			 each council of governments.
(2)
			 For the purpose of appointive representation on the budget committee as
			 described in ORS 294.905(2), a
			 "representative of services provided" means a person who is not prohibited from
			 serving by OAR 150-294.905(4) and who is willing to be a delegate for a general
			 classification of services provided. As an example: It is not necessary to seek
			 a member from each senior citizen program (senior employment, home-delivered
			 means, senior transportation, etc.). The member(s) may be appointed from the
			 general classification of "senior citizen services" or "public safety services"
			 or "job training services." A good faith effort should be made to obtain a
			 number of appointive representatives equal to the number of governing body
			 representatives.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.905
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0820 - Restrictions on Appointive Budget Committee Members for a Council of Government

Current through Register Vol. 63, No. 7, July 1, 2024
In order to avoid bias in favor of aservice provider or any
				unit of government, the following are prohibited from serving as an appointive
				budget committee member: Officers, agents or employees of the council of
				governments or of the providers of services. Appointive members shall be lay
				persons who represent a general service classification.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.905
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 294 - LOCAL BUDGET › Section 150-294-0830 - Duties of the Budget Committee of a Council of Government

Current through Register Vol. 63, No. 7, July 1, 2024
The budget committee shall notify the public of the time and
				place of public meetings on the budget and shall make the budget available. The
				budget committee must approve a budget document prior to any council of
				government hearings on that document.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  294.915