Local budgets
Most local governments in Oregon must prepare and adopt an annual or biennial budget. Schools, counties, cities, rural fire protections districts, and special districts are subject to budget law. Read our "Citizen overview of local budget law" for more information.
Download forms, publications, and budget detail sheets by searching "local budget" in our forms center. Budgets must be prepared in a format prescribed by statute.
2022 Local Budget Law Class Recordings
Recordings of the 2022 Local Budget Law sessions will be available after the completion of this years trainings.
Local Budget Law Training Modules
Each module below provides training on specific topics of local budget law and is 10 minutes or less.
Training handouts
Other resources
Basic local budget law training
These free training sessions are for governing body members, budget committee members, finance directors, administrators, and budget officers who participate in the budget process. Local Budget Law training consists of three different classes each focused on local budget law basics and state property tax laws related to the different phases of the budget process:
- Proposing the Budget – covering how to build a district budget including property taxes, resources vs. requirements, types of funds, and budget organization.
- Approving and Adopting the Budget – covering putting together a budget committee, the budget committee meeting, the process for revising and approving the budget, the governing body's hearing on the budget, making changes to the approved budget, and budget resolutions adopting the budget.
- Changes after Budget Adoption – covering changes that can be made after the budget has been adopted including supplemental budgets, emergency provisions, and exceptions to local budget law.
Training has completed for 2022. You can watch sessions recorded from this year's virtual training by using the links above under “2022 Local Budget Law Class Recordings". The schedule for 2023 will be posted here no later than January 16, 2023. Please make sure to sign up for the local budget announcement mail list to be notified when the 2023 schedule is released and for periodic updates regarding local budget law.