Oregon Law
Law as of Jan 1, 2024
Chapter contents
291.001Use of accounting terms; determination of appropriate methods of transfer; establishment of funds and accounts 291.002Definitions 291.003Federal laws and rules govern use of federal funds; exceptions 291.004[Repealed by 1967 c.419 §68] 291.005[1967 c.419 §5; 1969 c.80 §3; renumbered 184.325] 291.006[Repealed by 1967 c.419 §68] 291.007[1967 c.419 §6; 1969 c.80 §2; renumbered 184.315] 291.008[Repealed by 1967 c.419 §68] 291.009[1967 c.419 §7; 1969 c.80 §4; renumbered 184.335] 291.010[Amended by 1961 c.448 §18; repealed by 1967 c.419 §68] 291.011Blanket fidelity bonds for state officers and personnel 291.012[Amended by 1955 c.58 §1; repealed by 1967 c.419 §68] 291.013[1967 c.419 §9; renumbered 184.340] 291.014[Repealed by 1967 c.419 §68] 291.015Fiscal responsibilities of department; delegation of fiscal functions 291.016Making administrative and organizational surveys 291.018Conducting research; requiring administrative reports from agencies 291.020[Renumbered 291.028] 291.021[1973 c.84 §2; 1981 c.766 §2; 1987 c.538 §2; repealed by 1997 c.802 §22] 291.022[Formerly 291.558; repealed by 1967 c.454 §119] 291.024[Formerly 291.560; repealed by 1967 c.454 §119] 291.026Examining agency records and financial affairs 291.028Submitting suggestions to Governor for improvement of state governmental administration 291.030“Agency” defined for ORS 291.032 and 291.034 291.032Providing technical services involving management and organization 291.034Providing technical services involving data processing 291.035[2014 c.77 §1; 2015 c.167 §5; 2015 c.243 §8; 2015 c.807 §46; 2017 c.440 §14; 2017 c.512 §1; renumbered 276A.223 in 2017] 291.036[1967 c.419 §37; 1969 c.80 §6; 1973 c.159 §1; repealed by 1993 c.500 §2a] 291.037[1991 c.531 §1; 2014 c.102 §3; renumbered 276A.200 in 2017] 291.038[1967 c.419 §11; 1985 c.594 §1; 1991 c.531 §2; 1993 c.724 §§14,14a; 1995 c.612 §19; 1997 c.484 §2; 1997 c.684 §2; 2003 c.674 §27; 2009 c.601 §3; 2011 c.637 §97; 2013 c.100 §1; 2013 c.692 §1; 2014 c.102 §4; 2015 c.767 §90; 2015 c.807 §41a; renumbered 276A.206 in 2017] 291.039[2013 c.692 §3; 2014 c.102 §5; 2015 c.807 §42; 2016 c.48 §1; renumbered 276A.203 in 2017] 291.040State financial report 291.041[2015 c.807 §8; 2017 c.513 §7; renumbered 276A.209 in 2017] 291.042Copyright, patent or other use of state data processing programs, information or materials; disposition of moneys collected 291.044State agency quarterly report of employee pay-line exceptions 291.045Definitions for ORS 291.045 and 291.047 291.047Public contract approval by Attorney General; exemptions; rules 291.049Ratification of public contract when performance begun prior to contract approval; conditions; effects; rules 291.050Definitions for ORS 291.050 to 291.060 291.055State agency fee approval; exemptions; restoration of temporarily reduced fees 291.060Report of fees to Legislative Assembly 291.100Financial management; duties of Oregon Department of Administrative Services; duties of state agencies 291.110Achieving performance outcomes; monitoring agency progress 291.120Distribution of agency savings; agency use 291.190Short title 291.195Policy for financial expenditure planning 291.200Budget policy 291.201“Tax expenditure” defined for ORS 291.201 to 291.222 291.202Budget and tax expenditure report of Governor; department to assist in preparation 291.203Tax expenditure report by Governor 291.204Instructions to agencies for submitting budget information 291.206Guidance of agencies in completing agency request budgets; 10 percent cost reduction options; racial impact statement 291.208Filing agency request budgets with department; preparing budgets for agencies failing to file 291.210Preparing tentative budget; updating projected costs of currently authorized programs 291.212[Repealed by 2016 c.117 §75] 291.214Governor to prepare recommendations regarding certain tax expenditures 291.215Governor’s budget to include amount for deferred maintenance and capital improvements 291.216Governor’s budget; when due; content 291.217Outcomes-based budget; contents; legislative review of performance management and performance measurement processes for services provided by contract or by school districts 291.218Printing Governor’s budget and tax expenditure report; transmitting to members of legislature; distribution 291.220Furnishing information and assistance to legislature 291.222Furnishing information and assistance to Governor-elect; revision of budget and tax expenditure report 291.223Furnishing budget estimates to Legislative Fiscal Officer and Legislative Revenue Officer; confidentiality of estimates 291.224Inclusion of capital construction program in Governor’s budget; furnishing information to Capitol Planning Commission 291.226[1963 c.617 §3; repealed by 2016 c.117 §75] 291.227Maximum supervisory ratios of certain state agencies; reporting; rules 291.228[2001 c.895 §6; 2003 c.14 §144; 2005 c.209 §2; repealed by 2016 c.117 §75] 291.229[2011 c.603 §1; 2012 c.101 §2; 2013 c.1 §104; 2013 c.748 §2; 2015 c.3 §39; 2015 c.767 §91; repealed by 2017 c.285 §3] 291.230[2005 c.837 §11; repealed by 2007 c.217 §12] 291.231[2012 c.101 §1; 2013 c.1 §103; 2013 c.748 §1; 2015 c.3 §40; 2015 c.767 §92; repealed by 2017 c.285 §3] 291.232Declaration of policy 291.234Department to make allotments to state officers and agencies of appropriations and funds; allotment period; exemptions 291.236Application of allotment system; controlling expenditures and encumbering of emergency, contingent, revolving and trust funds 291.238Expenditures without allotment prohibited; expenditures from dedicated, revolving and trust funds 291.240[Repealed by 1953 c.168 §4] 291.242Allotment required before expenditure of appropriation; submitting estimates; notice to Legislative Fiscal Office 291.244Department action on estimates 291.246Allotments to be made for purpose or classification of expenditure prescribed in appropriation measure 291.248Notice of allotment 291.250Claims and encumbrances limited by amount and purpose of allotment 291.252Modification of allotment previously made; notice to Legislative Fiscal Office 291.254[Repealed by 2003 c.734 §25] 291.256[Repealed by 1959 c.608 §1] 291.258Approval of department required for establishment of new personnel position or classification 291.260Approving, modifying or disapproving requests and budgets to be submitted to the federal government 291.261Reducing allotment to prevent deficit; exception 291.262[1963 c.182 §6; 1965 c.111 §1; repealed by 1969 c.488 §3] 291.263Vacant positions; information to Oregon Department of Administrative Services; report to Legislative Fiscal Officer 291.272Definitions for ORS 291.272 to 291.278 291.274Determination of funds and appropriations to be assessed 291.276Department allocation of governmental service expenses among state agencies 291.278Transfer of allocated amounts 291.280[1967 c.637 §6; repealed by 2007 c.217 §12] 291.285Payment of accounting charges from Economic Development Fund 291.290Cash account of state agency for receipts from Economic Development Fund 291.302[Repealed by 1953 c.386 §9] 291.304[Repealed by 1953 c.386 §9] 291.305[1963 c.182 §§1,3; repealed by 2016 c.117 §75] 291.306[Repealed by 1953 c.386 §9] 291.307Appropriation from General Fund to constitute a credit only 291.308[Repealed by 1953 c.386 §9] 291.310[Repealed by 1953 c.386 §9] 291.322Definitions for ORS 291.322 to 291.334 291.324Emergency Board created 291.326Powers of board concerning expenditures by state agencies 291.328Board may require presentation of evidence to support requests for action; filing of orders 291.330Members of board; confirmation 291.332Meetings of board; terms of members; filling vacancies on board 291.334Assistance of Legislative Fiscal Office to board; payment of board expenses 291.336[1957 c.382 §1; repealed by 2016 c.117 §75] 291.342Annual estimation of state revenues; apportionment among counties of any state property tax levy necessary to make up deficiency; quarterly estimates 291.344[Formerly 309.520; 1967 c.454 §97; 1981 c.804 §83; 1991 c.220 §1; renumbered 291.445 in 1991] 291.345Appropriation of certain excess corporate income and excise tax revenues to State School Fund 291.348Biennial estimate of General Fund and State Lottery Fund revenues; certification to Secretary of State 291.349Revenue estimate; disposition of revenue in excess of estimate 291.350[1965 c.615 §13; repealed by 1971 c.544 §7] 291.351Certification of costs 291.352[Renumbered 293.105] 291.353[1995 c.815 §5; repealed by 2011 c.299 §5] 291.354[Amended by 1959 c.273 §7; 1961 c.280 §3; 1961 c.308 §2; renumbered 293.110] 291.355[1979 c.241 §29; repealed by 2001 c.956 §4] 291.356[Amended by 1963 c.333 §2; renumbered 293.115] 291.357Limitation on rate of growth of appropriations for general governmental purposes; exceeding limitation 291.358[Renumbered 293.120] 291.360[Renumbered 293.125] 291.362[Renumbered 293.130] 291.364[Renumbered 293.135] 291.366[Renumbered 293.140] 291.368[Renumbered 293.145] 291.370[Renumbered 293.150] 291.371Salary plan review by legislative review agency; approval for position reallocation; quarterly reports by state agencies 291.372[Renumbered 293.155] 291.373Reporting of substantive program changes 291.374[Amended by 1955 c.133 §1; 1955 c.672 §1; 1957 c.460 §1; 1959 c.686 §39; 1961 c.268 §13; 1961 c.485 §27; renumbered 293.160] 291.375Legislative review of applications for federal financial assistance; submission, approval required; exemptions 291.376[Renumbered 291.307] 291.377Report to legislative review agency of state position reclassifications 291.378[Amended by 1961 c.590 §1; renumbered 293.165] 291.380[Amended by 1961 c.590 §2; renumbered 293.170] 291.385[1977 c.85 §1; 1979 c.93 §1; 1985 c.565 §46; repealed by 2012 c.107 §100] 291.402[Renumbered 293.205] 291.404[Renumbered 293.210] 291.405Assessment of state agencies for mass transit purposes; rates 291.406[Renumbered 293.215] 291.407Mass Transit Assistance Account; source; distribution; assistance of Department of Transportation; exemption from parking code requirements 291.408[Amended by 1959 c.258 §1; renumbered 293.220] 291.410[Renumbered 293.225] 291.432[Renumbered 293.255] 291.434[Renumbered 293.260] 291.436[Renumbered 293.265] 291.438[Renumbered 293.270] 291.440[Renumbered 293.275] 291.442[Renumbered 293.280] 291.443[1959 c.668 §2; renumbered 293.285] 291.444[Renumbered 293.290] 291.445Certificate of state agency that issues general obligation bonds; certificate of state tax levy if required; effect of reduction in General Fund appropriations on debt service appropriations 291.462[Amended by 1957 c.138 §1; 1963 c.57 §1; renumbered 293.305] 291.464[Renumbered 293.310] 291.466[Renumbered 293.315] 291.468[Renumbered 293.320] 291.470[Renumbered 293.325] 291.472[Renumbered 293.330] 291.473[1961 c.167 §16; renumbered 293.335] 291.474[Renumbered 293.340] 291.476[Renumbered 293.345] 291.478[Renumbered 293.350] 291.480[1955 c.261 §2; renumbered 293.355 and then 293.375] 291.492[Renumbered 293.405] 291.494[Renumbered 293.410] 291.496[Renumbered 293.415] 291.498[Renumbered 293.420] 291.500[Renumbered 293.425] 291.502[Renumbered 293.430] 291.504[Renumbered 293.435] 291.506[Renumbered 293.440] 291.508[Amended by 1957 c.332 §1; renumbered 293.445] 291.510[Renumbered 293.450] 291.512[Renumbered 293.455] 291.514[Renumbered 293.460] 291.516[Amended by 1959 c.410 §8; 1959 c.543 §1; renumbered 293.465] 291.518[Amended by 1959 c.543 §5; 1961 c.77 §1; renumbered 293.470] 291.520[Amended by 1959 c.543 §2; 1961 c.77 §2; renumbered 293.475] 291.522[Amended by 1959 c.543 §3; renumbered 293.480] 291.524[Renumbered 293.485] 291.526[Amended by 1955 c.316 §1; renumbered 293.490] 291.528[Amended by 1955 c.316 §2; 1959 c.543 §4; renumbered 293.495] 291.530[Amended by 1955 c.316 §3; renumbered 293.500] 291.532[Renumbered 293.555] 291.534[Renumbered 293.560] 291.536[Renumbered 293.565] 291.538[Renumbered 293.570] 291.540[Formerly 606.220; renumbered 293.575] 291.548[1957 c.139 §§1,2; 1959 c.682 §1; renumbered 293.180] 291.552[Renumbered 293.605] 291.554[Renumbered 293.610] 291.556[Renumbered 293.615] 291.558[Renumbered 291.022] 291.560[Renumbered 291.024] 291.562[Renumbered 291.026] 291.564[Renumbered 293.620] 291.566[Renumbered 293.625] 291.568[Renumbered 293.630] 291.570[Renumbered 293.635] 291.572[Renumbered 293.640] 291.574[Renumbered 293.645] 291.575[1959 c.259 §1; renumbered 293.650] 291.576[Amended by 1959 c.34 §1; renumbered 293.655] 291.578[Amended by 1955 c.251 §1; renumbered 293.660] 291.602[Repealed by 1959 c.157 §10] 291.604[Amended by 1957 c.371 §1; renumbered 293.705] 291.606[Amended by 1953 c.706 §2; 1957 c.371 §2; 1961 c.393 §1; 1963 c.520 §1; renumbered 293.710] 291.607[1959 c.660 §14; 1961 c.508 §10; renumbered 293.715] 291.608[Renumbered 293.720] 291.610[Renumbered 293.735] 291.611[1959 c.157 §3; renumbered 293.740] 291.612[Amended by 1953 c.706 §2; 1957 c.371 §3; 1959 c.245 §1; 1961 c.375 §1; renumbered 293.745] 291.613[1957 c.371 §4; renumbered 293.750] 291.614[Renumbered 293.755] 291.616[Renumbered 293.760] 291.618[Renumbered 293.765] 291.620[Renumbered 293.770] 291.622[Repealed by 1953 c.530 §2] 291.624[Repealed by 1953 c.530 §2] 291.630[1957 c.330 §1; renumbered 293.790] 291.652[Renumbered 283.210] 291.654[Renumbered 283.220] 291.656[Amended by 1953 c.60 §5; 1957 c.202 §2; 1961 c.167 §34; 1965 c.365 §7; renumbered 283.230] 291.658[Amended by 1953 c.59 §2; 1957 c.202 §3; 1961 c.167 §35; 1965 c.365 §8; 1967 c.419 §44; renumbered 283.110] 291.659[1961 c.167 §36; renumbered 283.130] 291.660[Amended by 1959 c.662 §4; 1965 c.365 §9; renumbered 283.140] 291.662[Amended by 1959 c.662 §5; 1965 c.365 §10; renumbered 283.150] 291.664[Amended by 1959 c.662 §6; 1965 c.365 §11; renumbered 283.160] 291.666[1953 c.61 §1; 1957 c.202 §4; renumbered 283.240] 291.668[1953 c.61 §2; repealed by 1957 c.202 §6] 291.670[1957 c.202 §7; 1965 c.365 §12; 1967 c.419 §45; renumbered 283.120] 291.678[1957 c.202 §1; subsection (2) of 1965 Replacement Part enacted as 1963 c.182 §4; 1965 c.351 §3; renumbered 283.250] 291.702[Amended by 1961 c.167 §37; renumbered 283.305] 291.704[Renumbered 283.310] 291.706[Renumbered 283.315] 291.708[Amended by 1959 c.662 §19; 1967 c.419 §42; renumbered 283.320] 291.710[Renumbered 283.325] 291.712[Renumbered 283.330] 291.714[Renumbered 283.335] 291.716[Renumbered 283.340] 291.718[Renumbered 283.345] 291.720[Amended by 1953 c.603 §4; 1955 c.46 §1; 1959 c.662 §17; renumbered 283.350] 291.722[Amended by 1959 c.662 §20; renumbered 283.355] 291.724[Amended by 1955 c.260 §1; renumbered 283.390] 291.726[Renumbered 283.395] 291.730Cryptocurrency payments 291.990Penalties

Chapter 291 — State Financial Administration

ORS 291.201 “Tax expenditure” defined for ORS 291.201 to 291.222

As used in ORS 291.201 to 291.222, “tax expenditure” means any law of the federal government or this state that exempts, in whole or in part, certain persons, income, goods, services or property from the impact of established taxes, including but not limited to tax deductions, tax exclusions, tax subtractions, tax exemptions, tax deferrals, preferential tax rates and tax credits.

Official sources · 2Tap to view provenance and version history

Online copy of the published ORS edition

Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.