OAR 150-294-0800
Councils of Governments Subject to Certain Budgetary Requirements

(1)

A group of government units is a council of governments that must comply with ORS 294.900 (“Council of governments” defined) to 294.930 (Authority of Department of Revenue) if the group:

(a)

Is operating under an intergovernmental agreement authorized by ORS 190.003 (Definition for ORS 190.003 to 190.130) to 190.110 (Authority of units of local government and state agencies to cooperate);

(b)

Functions under the direction and control of more than one member government;

(c)

Provides services directly to individuals.

(2)

“Services Directly to Individuals” means any act performed, without working through another governmental unit, which contributes to the advantage of an individual. A service is still provided directly to the public if a Council of Governments contracts with a private entity to provide a service.

(3)

The organization is subject to ORS 294.900 (“Council of governments” defined)–294.930 (Authority of Department of Revenue) if the nature of the activity provided directly to individuals is similar, but is not limited to the following examples:

(a)

Services to Individual Employers. Marketing, financial packaging, development of training sites.

(b)

Services to Individual Trainees or Employees. Recruitment, eligibility determination, orientation, information, referral, adult and youth occupational training.

(c)

Services to Individual Senior Citizens. Senior employment programs, home-delivered meals, assistance by escort, shopping or transportation services, programs for the aging.

(d)

Services to Individuals by Offering Basic Needs Assistance. Food and commodities distribution, low-income relief, weatherization, family professional services (legal, medical, psychiatric, etc.), operation/maintenance of sewerage facilities.

(e)

Services to Individuals by Providing Public Safety Assistance. Communicating, dispatching, relaying or call transferring in the furtherance of public safety.

(f)

Services to Individuals toward Economic Development. Low-interest loans to businesses, capital for small business start-ups, assistance with expansion/diversification projects, goods and services information, grant applications.

(g)

Services to Individuals by Offering a benefit through centralization. Operating public educational TV channels, photocopy services, computer applications to individual businesses, regional information system data to individuals, library services to individuals, recreational programs.

Source: Rule 150-294-0800 — Councils of Governments Subject to Certain Budgetary Requirements, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-294-0800.

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. 24, 2021

Rule 150-294-0800’s source at or​.us