ORS 294.048
Borrowing money when premature withdrawal or liquidation of certain investments would cause loss

294.004
Definitions 294.005
Definitions for ORS 294.005 to 294.025 294.010
Surrender of warrants upon payment 294.015
Payment on lost, stolen or destroyed warrants upon affidavit of owner, payee or representative 294.025
Effect of wrongful payment 294.027
Provisions relating to warrants and payment of claims 294.028
Payment of warrants by depository 294.029
Provisions of ORS 294.027 and 294.028 not mandatory 294.030
Deductions for bonds from compensation of municipal and other employees 294.033
Investment of deferred compensation funds 294.035
Investment of funds of political subdivisions 294.040
Restriction on investments under ORS 294.035 294.046
List of approved securities for investment under ORS 294.035 294.047
Loss of principal on liquidation of investments 294.048
Borrowing money when premature withdrawal or liquidation of certain investments would cause loss 294.052
Definitions 294.053
Investment by county in master warrants of county 294.055
Use by counties of moneys received from federal government under the Mineral Leasing Act 294.060
Apportionment of moneys received by counties from federal forest reserves to road and school funds 294.065
Use by counties of moneys received from federal government under the federal Flood Control Act 294.070
Expenditure of Taylor Grazing Act funds 294.080
Disposition of interest earned on funds held by county treasurer 294.090
County orders and vouchers to be numbered to correspond to warrants drawn 294.095
Action or proceeding with respect to budget or levy 294.100
Public official expending money in excess of amount or for different purpose than provided by law unlawful 294.120
Use of facsimile signatures 294.125
Investment of funds authorized by order of governing body 294.135
Investment maturity dates 294.145
Prohibited conduct for custodial officer 294.155
Annual audit report 294.160
Opportunity for public comment on new fee or fee increase 294.175
Definitions 294.178
Assessment grant to county 294.181
Alternative method for certification 294.184
County Assessment Function Funding Assistance Account 294.187
County Assessment and Taxation Fund 294.250
Publication by county governing body of schedule of expenditures and statement of proceedings 294.305
Sections constituting Local Budget Law 294.311
Definitions for ORS 294.305 to 294.565 294.316
Exclusions from scope 294.321
Purposes 294.323
Budget period 294.331
Budget officer 294.333
Basis of accounting used by municipal corporation 294.338
Compliance with Local Budget Law required prior to expenditure or tax certification 294.343
Internal service funds 294.346
Reserve fund established without vote 294.353
Elimination of unnecessary fund 294.358
Expenditure and resource estimate sheets 294.361
Contents of estimate of budget resources 294.368
Determination of estimated tax revenues 294.373
Reserving receipts from revenue-producing property or facility 294.378
Certain interest to be included in budget 294.383
Inclusions in accrued revenues of school, education service, community college and community college service districts using accrual basis of accounting 294.388
Estimates and reconciliation of expenditures and other requirements 294.393
Preparation of estimates by school, education service and community college districts and by municipal corporations operating public utility or hospital 294.398
Estimate of unappropriated ending fund balance for each fund 294.403
Budget message 294.408
Time of making budget message and document 294.414
Budget committee 294.423
Governing body of certain municipal corporations to be budget committee 294.426
Budget committee meeting 294.428
Budget committee hearings 294.431
Submission of budget document to tax supervising and conservation commission before date of public hearing 294.433
Format for notices and summaries 294.438
Publication of notice of meeting, financial summary and budget summary 294.441
Requirements for financial summaries of school, education service and community college districts 294.444
County budget summary of revenues and expenditures funded in part by state resources 294.448
Manner of publication 294.451
Sufficiency of publication of budget documents 294.453
Hearing by governing body on budget document as approved by budget committee 294.456
Governing body to adopt budget, make appropriations, declare and categorize property tax amount or rate 294.458
Filing copy of budget and certain documents with county assessor and Department of Revenue 294.461
Tax certification contrary to law voidable by Oregon Tax Court 294.463
Transfers of appropriations within fund or between funds 294.466
Appropriation of pass-through revenues 294.468
Loans from one fund to another 294.471
Supplemental budget in certain cases 294.473
Procedure when supplemental budget changes estimated expenditures by more than 10 percent 294.474
Requirement to file materials related to measure proposing local option tax or general obligation bond 294.476
Local option tax or bond measure approved after adoption of budget 294.477
Inclusion in budget of estimated requirements for bonds approved at May election 294.478
School or community college district expending federal or state funds in emergency 294.481
Authorization to receive grants or borrow or expend moneys to respond to public emergency 294.490
Department of Revenue not to interfere with fiscal policy of municipal corporation 294.495
Department of Revenue to construe Local Budget Law 294.500
Declaratory ruling by Department of Revenue as to its rules 294.505
Division of Audits to issue notification of budgetary irregularities 294.510
Order for revision of budgetary procedures 294.515
Appeal by municipal corporation from Department of Revenue order 294.520
Priority of appeals under Local Budget Law 294.565
Failure to file copy of required budget, reports or other documents 294.605
Definitions for ORS 294.605 to 294.705 294.608
Populous counties 294.610
Tax supervising and conservation commission 294.615
Oath of commissioner 294.620
Office of commission 294.625
Jurisdiction of commission 294.630
Tax supervising and conservation commission account 294.632
Commission calculation and report of costs 294.635
Submission of budget estimates by levying boards 294.640
Hearing on budget 294.645
Consideration of budget by commission 294.650
Striking unauthorized items from budget 294.655
Hearing on special tax levies and bond issues proposed for elector approval 294.660
Compiling information as to indebtedness 294.665
Levying board to submit audit report or financial statements annually 294.670
Commission may inquire into management, books and systems 294.675
Calling joint meetings of levying boards 294.680
Certifying excessive or unauthorized expenditures to district attorney 294.685
Annual report by commission 294.690
Records and files of commission open to public inspection 294.695
Attorney General as legal advisor and counsel to commission 294.700
Proceedings to collect penalties 294.705
Tax supervising and conservation commission fund 294.710
Procedures for establishing commission 294.725
Definitions for ORS 294.725 to 294.755 294.730
Fund created 294.735
Payments to fund by political subdivisions 294.740
Refund of account balances 294.745
Analysis of fund receipts and expenditures 294.750
Experience and liability of successor political subdivisions 294.755
Payment on quarterly basis 294.805
Definitions for ORS 294.805 to 294.895 294.810
Local and tribal governments authorized to place limited funds in pool 294.815
Period of investments 294.820
Establishment of investment pools by intergovernmental agreement 294.825
State Treasurer as investment officer 294.831
Investment objective 294.835
Standard of care 294.840
Investment policies 294.845
Investment officer to invest, reinvest pool funds 294.847
Prohibited conduct for investment officer 294.850
Contracts with persons to perform investment functions 294.855
Legal opinions 294.860
Custody of investment documents 294.865
Monthly deductions from income received for payment of expenses 294.870
Separate accounts for public bodies 294.875
Monthly report of investments of pool funds 294.880
Program examination and audit 294.882
Merger or subsequent separation of investment pool and Oregon Short Term Fund 294.885
Oregon Short Term Fund Board 294.890
Board members serve without compensation 294.895
Board duties, generally 294.900
“Council of governments” defined 294.905
Budget committee 294.910
Estimates of expenditures 294.915
Notice of budget committee meeting 294.920
Hearing on budget document 294.925
Supplemental budget 294.930
Authority of Department of Revenue 294.950
County revenue sharing with cities 294.960
Collection and disposition of amounts due counties 294.990
Penalties