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Oregon Administrative Rules

Division 294

Or. Admin. R. ch. 150, div. 294

Local Budget

Department of Revenue

0100Department of Revenue Review of the County Assessment, Appeal, Collection, and Distribution of Property Taxes 0105Expenditures for Assessment and Taxation 0110Definition: Certification of Compliance. Plan to Achieve Adequacy 0115Contents of Grant Application 0120Estimates of Expenditures for Assessment and Taxation 0125Certification 0130Alternative Method for Certification 0140Transfers from the CATF to the CAFFA Account 0150Calculation of Interest on Late Payments 0300Definition of Taxing Authority 0310Definition of Budget Document 0320Definition of Organizational Unit 0330Budgeting Grants, Gifts, Bequests, and Devises 0340Establishing a Financial Reserve Fund 0350"Reserved for Future Expenditure" Requirement 0360Detail Sheets for Biennial Budgets 0370Resources Are Not Required to Be Budgeted 0380Negative Resources 0390Budget Resources 0400Estimating Tax Revenue for Biennial Budgets 0410Proposed Expenditures-Required Presentation 0420Governmental Fund Definitions 0430General Operating Contingencies 0440Unappropriated Ending Fund Balance 0450Quorum Necessary to Hold Meeting 0460Charging for Budget Document Copies 0470Reporting Historical Data for Published Budget Summaries 0480Quorum Necessary to Hold Meeting 0490Property Taxes Certified 0500Publishing of Amended Budget Document 0510Manner of Appropriations 0520Documents to File When Certification Cannot Be Certified By July 15 0530Budget Certification Document to Be Submitted 0540Transfers of Appropriations 0550Supplemental Budget Procedures 0800Councils of Governments Subject to Certain Budgetary Requirements 0810Members of the Budget Committee: Governing Body and Appointees. Definition of Representatives of the Services Provided for a Council of Government 0820Restrictions on Appointive Budget Committee Members for a Council of Government 0830Duties of the Budget Committee of a Council of Government 0840Duties of the Governing Body of a Council of Government