OAR 150-294-0440
Unappropriated Ending Fund Balance

(1)

A municipal corporation may include an estimate for unappropriated ending fund balance in its budget. This estimate is intended to provide the municipal corporation with the working capital or cash balance to finance activities for the period between July 1 of the ensuing fiscal year and the time when sufficient new revenues become available to meet cash flow needs of the fund. When calculating the amount of the unappropriated ending fund balance, the municipal corporation will determine the cash requirements of the ensuing fiscal year that must be met prior to the receipt of sufficient revenues. If all other resources estimated to be received during the same period are not sufficient to meet these needs an unappropriated fund balance may be budgeted. The maximum amount of cash or net working capital that may be budgeted as an unappropriated ending fund balance is the difference between the budget requirements except the unappropriated ending fund balance and the total resources of the fund.

(2)

Unless unexpected expenditures result from civil disturbance, other calamity, or natural disaster defined in ORS 294.481 (Authorization to receive grants or borrow or expend moneys to respond to public emergency), 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 (Authorization to receive grants or borrow or expend moneys to respond to public emergency), 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.

Source: Rule 150-294-0440 — Unappropriated Ending Fund Balance, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-294-0440.

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
Last Updated

Jun. 8, 2021

Rule 150-294-0440’s source at or​.us