|| New law|
|| ORS 294.326 (3) allowed appropriation of grant money received in the same year by resolution.
(4) allowed appropriation by resolution if unforeseen occurrence or condition and non-tax money is available.
(10) allowed appropriation by resolution of money refunded when a purchased item is returned after a public hearing.
| [(3) renumbered (2)] Appropriation by resolution no longer restricted to money received in the same year. |
[(4) renumbered (3)] subsection rearranged to emphasize non-tax money is required.
[(10) renumbered (9)] removed public hearing requirement.
||ORS 294.352 detailed categories for estimates of budget requirements.
(5) estimates for personal services required to list salaries of all individuals, or salary ranges.
(9) cross reference of program or org. unit totals to appropriation totals required.
| ORS 294.352 rewritten for clarity.|
"personal services" changed to "personnel services" throughout LBL.
estimates for personnel services must show total cost for each
organizational unit or activity, and total FTE. List of individual
salaries available on request.
ORS 294.356 required estimates of expenditures by schools, ESDs, and
community colleges to be by the categories established by Dept. of
ORS 294.356 (2) revised to require community colleges to budget by
categories established by Dept. of Community Colleges and Workforce
|| ORS 294.391 described the contents of the budget message.
ORS 294.391 amended to add any change in the basis of accounting that
was part of the financial summary under ORS 294.386, which was repealed.|
||ORS 294.401(5) required publishing notice of first budget committee meeting two times in a newspaper, five days apart.
294.401(5) amended to allow publishing two separate times in a
newspaper, or one time in a newspaper and on the district's website.|
294.411(1) had instructions for districts with populations of less than
200,000 and subject to Tax Supervising & Conservation Commission.
No provision for districts with populations of more than 200,000.
No provision for extending time to file budget with TSCC.
|New (2) Added instructions for TSCC for districts with populations of more than 200,000.|
New (4) allows TSCC, upon written request, to extend time to file.
||ORS 294.416 requirements for notice of budget hearing and financial summary.
||Extensive amendments to the information required in the financial summary of budget adds:|
(2) detail about resources.
(4) detail about expenditures and FTE per program or organizational unit.
(5) narrative of changes since last year.
(6) detail on taxes to be imposed. These details were in ORS 294.386 and ORS 294.418; both are now repealed.
(7) statement of indebtedness that was in ORS 294.386.
||New statute about information required in school, ESD, or community college financial summary adds detail about:|
(1) estimates of budget resources.
(2) estimates of budget expenditures.
(3) expenditures and FTE by function.
(4) estimates of resources for community colleges.
(5) estimates of expenditures for community colleges.
(6) estimates of expenditures and FTE by function for community colleges.
294.421 addressed timing requirements for publishing and posting budget
hearing notices, and publishing notices if subject to TSCC.
||Timing requirements for publishing hearing notices hearing moved to ORS 294.416.|
Increases total amount of budget that can be posted in lieu of
publishing from $50,000 to $100,000 (from $100,000 to $200,000 for
biennial budget). Repeals requirement to also publish notices in
(2) Addresses notice publishing and posting requirements for districts subject to TSCC.
||ORS 294.430(4) provided for joint districts subject to TSCC, and duplicated the same provision in ORS 294.411.
||ORS 294.430(4) deleted to remove duplication.|
||ORS 294.435 describes appropriation categories and the process for changes in the budget after the budget hearing.
No provision for resubmitting a budget to TSCC if amended after the hearing.
No provision for appropriation categories for schools, ESDs, and community colleges.
Sub (6) required a public hearing before reducing appropriations.
|ORS 294.435 (2)(e) requires a budget amended after hearing to be resubmitted to TSCC.|
(3) Clarifies appropriation categories for municipal corporation districts.
(4) Adds detail on approp. categories for schools and ESDs.
(5) Adds detail on approp. categories for community colleges.
(6) deleted (reductions in appropriations now treated as supplemental budget under ORS 294.480)
||ORS 294.440 provided for use of emergency funds by schools.
||ORS 294.440 rewritten for clarity. No policy changes. |
||ORS 294.445 required a change in the basis of accounting to be described in budget message.
||ORS 294.445 requires notice of change in basis to be part of notice of budget hearing under ORS 294.416.|
||ORS 294.450 provides for transfer of appropriations. Sub (5) described how to budget pass-through payments.
||Sub (5) deleted by Section 16 and made a separate statute under Section 18 of the bill.|
||See description of Section 16.
||Same as old ORS 294.450(5).|
||ORS 294.455 describes how to budget in emergencies.
||Rewritten for clarity. No policy changes. |
||ORS 294.480 described circumstances and process for supplemental budget.
Sub (3) and (4) described process and notice requirements for supplemental budget.
|(1)(a) adds reduction in appropriations as a circumstance for supplemental budget.|
(3) describes process and notice requirement for supplemental budget that changes expenditures by 10 percent or less.
(4) deleted and made a separate statute under Section 22 of the bill.
||Revised ORS 294.480(4), dealing with supplemental budgets that change expenditures by more than 10 percent.
||(1)(b) revises notice requirements.|
(2) clarifies that TSCC doesn't need to approve supplemental budget.
(3) DOR shall prescribe form.
||ORS 310.060(7) required copy of budget to be submitted to county clerk.
||Language of 310.060(7) moved to ORS 294.555, where other requirements for submission of budget documents are. |
294.608 requires counties with populations of more than 500,000 to a)
form TSCC, or b) require all districts in the county to submit financial
summaries of budget for posting on county website. Cited ORS 294.386
for contents of summary. ORS 294.386 repealed.
||Requires financial summary to be of the proposed budget in the format required by ORS 294.416.|
||ORS 310.060 required copy of budget to be submitted to county clerk.
||Provision removed from ORS 310.060 and moved to ORS 294.555 (see Section 24).|