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Show Me The Money

Money Coming In: Revenue

A variety of revenue sources fund the operation of state government.
 
General Fund dollars come almost entirely from income taxes paid by individual Oregonians and Oregon businesses. The General Fund is also the most discretionary source of funds that the Governor and Legislature may spend.
 
Other Funds are the largest single category of revenues the state receives for the state budget. They include money from some taxes — chiefly those related to highway use, employment, and forests. They also include revenues from state licensing fees and the state's "business-like" incomes, such as tuition and other fees for services, and many funds related to loans or bonds.
 
State law (either the state constitution or statutes) dedicates Other Funds to pay for specific state services or programs. Other Funds do not include money from property taxes. In fact, all property tax revenues remain under the control of local governments.
 
Federal Funds are revenues that the federal government has legally dedicated to specific programs and services. The federal government limits the state's choices about where and how to spend this money. Some federal dollars come to the state as a fixed amount for a specific program. Most Federal Funds, however, are matching money for state expenditures.
 
If the state removes its General Fund dollars from a matched program, the federal government holds back its matching funds. Federal dollars are available only if the state operates the program with the federal government's approval.
 
Lottery Funds are another significant source of money the state can use for specific purposes. Increasing amounts of Lottery Funds go to dedicated purposes such as higher education sports programs, county economic development, the Education Stability Fund, the Parks and Natural Resources Fund, debt service and treatment of gambling addiction.
 
Total Available Agency Revenues 2013-2015 (.PDF)
Pie charts in this report show total General, Other, Lottery, and Federal Fund revenues available to agencies during the 2013-2015 budget biennium as of June 30, 2013.

Total Available Agency Revenues 2011-2013  (.PDF)
Pie charts in this report show total General, Other, Lottery, and Federal Fund revenues available to agencies during the 2011-2013 budget biennium as of June 30, 2012.

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Quarterly Economic and Revenue Forecast

This Quarterly Economic and Revenue Forecast report provides information to planners and policy makers in state agencies and private organizations for use in their decision making processes. The Oregon revenue forecast is published to open the revenue forecasting process to public review. It is the basis for much of the budgeting in state government.

The report is issued four times each year; in March, June, September, and December.

The economic model assumptions and results are reviewed by the Department of Administrative Services Economic Advisory Committee and by the Governor's Council of Economic Advisors. The Department of Administrative Services Economic Advisory Committee consists of 15 economists employed by state agencies, while the Governor's Council of Economic Advisors is a group of 12 economists from academia, finance, utilities, and industry.

Click the following link to find out more about Oregon's Economic Forecast Methodology.

The links below are to the most recent quarterly Economic and Revenue Forecast Documents

2013 Fourth Quarter

2013 Third Quarter
2013 Second Quarter
2013 First Quarter
2012 Fourth Quarter

If you would like to see historical Economic and Revenue Forecast documents that are older than what we have posted here, you may access the archived reports at the Oregon State Library.

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Oregon Lottery: Comprehensive Annual Financial Report

This report meets the requirement in state law for publication of an annual accounting of financial activities of the Oregon Lottery.

Lottery Comprehensive Annual Financial Report (June 30, 2013)
Lottery Comprehensive Annual Financial Report (June 30, 2012)

Archived Annual Financial Reports can be found here.

Click on the link to view Oregon Lottery Reports by County

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Public Finance Basic Facts

These are research reports that provide a historical and comparitive analysis of the Oregon revenue system.  They are published annually.

Public Finance - Basic Facts - 2013 (Legislative Revenue Office)
Public Finance - Basic Facts - 2012 (Legislative Revenue Office)
Public Finance - Basic Facts - 2011 (Legislative Revenue Office)

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Additional Resources

2009 Personal Income Tax Orientation
This slide presentation comes from the Legislative Revenue Office. It shows information about Oregon's tax on personal income.

Audio Links:

House Committee Hearing - 011609 (audio link)
Senate Committee Hearing - 011909 (audio link)
 
2009 Oregon Property Tax Orientation
This slide presentation comes from the Legislative Revenue Office. It presents an overview of Oregon's property tax structure.

Audio Links:

House Committee Hearing - 012109 (audio link)
Senate Committee Hearing - 012109 (audio link)
 
2009 Lottery Orientation
This slide presentation comes from the Legislative Revenue Office. It describes the history of the Oregon Lottery, money earned from games and how it is spent on programs.

Audio Links:

House Committee Hearing - 012709 (audio link)
Senate Committee Hearing - 012109 (audio link)
 
2009 Excise Tax Orientation
This slide presentation comes from the Legislative Revenue Office. It shows information about taxes on tobacco, alcohol, telecommunications, fuel and hotels.

Audio Links:

House Committee Hearing - 012309 (audio link)
Senate Committee Hearing - 012909 (audio link)
 
2009 School Finance Orientation
This slide presentation comes from the Legislative Revenue Office. The summary includes information about the school funding formula, funding history, education service districts and local option taxes.

Audio Links:

House Committee Hearing - 012109 (audio link)
Senate Committee Hearing - 012709 (audio link)

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