OAR 150-294-0410
Proposed Expenditures-Required Presentation

Proposed expenditures presented within a traditional budget or a program budget must be detailed fully by object of expenditure and as a minimum, be classified by organization unit or program, and categorized into the object classifications listed in ORS 294.388 (Estimates and reconciliation of expenditures and other requirements)(3) and (4) or according to the classification of accounts approved by the Department of Revenue under ORS 294.393 (Preparation of estimates by school, education service and community college districts and by municipal corporations operating public utility or hospital). Organizational unit has the same meaning as found in OAR 150-294-0320 (Definition of Organizational Unit).

Source: Rule 150-294-0410 — Proposed Expenditures-Required Presentation, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-294-0410 (accessed May 26, 2025).

150–294–0100
Department of Revenue Review of the County Assessment, Appeal, Collection, and Distribution of Property Taxes 150–294–0105
Expenditures for Assessment and Taxation 150–294–0110
Definition: Certification of Compliance. Plan to Achieve Adequacy 150–294–0115
Contents of Grant Application 150–294–0120
Estimates of Expenditures for Assessment and Taxation 150–294–0125
Certification 150–294–0130
Alternative Method for Certification 150–294–0140
Transfers from the CATF to the CAFFA Account 150–294–0150
Calculation of Interest on Late Payments 150–294–0300
Definition of Taxing Authority 150–294–0310
Definition of Budget Document 150–294–0320
Definition of Organizational Unit 150–294–0330
Budgeting Grants, Gifts, Bequests, and Devises 150–294–0340
Establishing a Financial Reserve Fund 150–294–0350
“Reserved for Future Expenditure” Requirement 150–294–0360
Detail Sheets for Biennial Budgets 150–294–0370
Resources Are Not Required to Be Budgeted 150–294–0380
Negative Resources 150–294–0390
Budget Resources 150–294–0400
Estimating Tax Revenue for Biennial Budgets 150–294–0410
Proposed Expenditures-Required Presentation 150–294–0420
Governmental Fund Definitions 150–294–0430
General Operating Contingencies 150–294–0440
Unappropriated Ending Fund Balance 150–294–0450
Quorum Necessary to Hold Meeting 150–294–0460
Charging for Budget Document Copies 150–294–0470
Reporting Historical Data for Published Budget Summaries 150–294–0480
Quorum Necessary to Hold Meeting 150–294–0490
Property Taxes Certified 150–294–0500
Publishing of Amended Budget Document 150–294–0510
Manner of Appropriations 150–294–0520
Documents to File When Certification Cannot Be Certified By July 15 150–294–0530
Budget Certification Document to Be Submitted 150–294–0540
Transfers of Appropriations 150–294–0550
Supplemental Budget Procedures 150–294–0800
Councils of Governments Subject to Certain Budgetary Requirements 150–294–0810
Members of the Budget Committee: Governing Body and Appointees. Definition of Representatives of the Services Provided for a Council of Government 150–294–0820
Restrictions on Appointive Budget Committee Members for a Council of Government 150–294–0830
Duties of the Budget Committee of a Council of Government 150–294–0840
Duties of the Governing Body of a Council of Government

May 26, 2025

Rule 150-294-0410's source at or​.us