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Local Budgeting Manual, 150-504-420 - Oregon State Library - State ...

Local Budgeting Manual, 150-504-420 - Oregon State Library - State ...

100

Accounting, basis of ..................................................... 19 Budget message ........................................................... 13 Adopted budget considerations before adopting ................................. 49 limitations on increases .............................................. 49 required items .............................................................. 49 Appropriations .............................................................. 50 limits and penalties ..................................................... 51 resolution making ....................................................... 53 Assessor, county responsibilities ............................................................... 4 Audit requirements ........................................................ 3 Ballot measure language ....................... see “Elections” Basis of accounting, changes ...................................... 19 Beginning cash estimates ............................................ 19 Bequests ........................................................see “Grants” Biennial budgets ................................................. 1, 10, 63 Bond proceeds ............................................................... 20 Bonded indebtedness ...................................... 20, 24, 42 Borrowing interfund loans....................................................... 20, 55 short-term notes..................................................... 20, 55 Boundary changes .............................................. 7, 37, 41 filing deadline ................................................................ 7 Budget ............................................................................. 19 distribution ............................................................. 10, 53 document ...................................................................... 19 organizational unit ...................................................... 21 process............................................................................. 9 program ........................................................................ 21 reduction after adoption............................................. 57 supplemental ............................................................... 60 transfers after adoption .............................................. 57 Budget calendar ............................................................ 13 Budget committee appointed members .................................................... 29 fiscal powers ................................................................ 31 functions ....................................................................... 30 Budget detail sheets ..................................................... 23 current budget data ..................................................... 14 examples ................................................................. 25–27 preceding years’ data .................................................. 13 Budget message required information .................................................. 13 Budget officer responsibilities ............................................................. 13 who can be .................................................................... 13 Budgeted transfers........................................................ 20 Index 101 Capital outlay ................................................................ 22 Capital project definition ...................................................................... 42 Capital projects fund ................................................... 15 Category of limitation ...................................... 37, 52, 55 Certifying taxes ............................................................. 55 categorizing taxes .................................................. 52, 55 extension ................................................................. 45, 52 notice of taxes............................................................... 55 Clerk, county copy of budget document .......................................... 53 responsibilities ............................................................... 5 Constitutional limits .................................................... 37 Contingency, general operating ................................. 22 Debt service fund ......................................................... 16 Devices .......................................................... see “Grants” Education category ....................................................... 37 Elections ballot language ............................................................ 45 dates .............................................................................. 47 emergency .................................................................... 47 Emergency moneys ................................................. 20, 59 Enterprise fund ............................................................. 17 Estimated taxes to be received computing .............................................................. 37–39 publishing..................................................................... 38 Errors, publication corrections .................................................................... 35 Expenditures .................................................................. 21 Extension to certify taxes ...........see “Certifying taxes” Failure of late tax .......................................................... 52 Financial summary ................................................. 33–34 Fiscal year ............................................................. 1, 13, 50 Funds capital projects fund .................................................... 15 debt service fund ......................................................... 16 enterprise fund ............................................................ 17 general fund ................................................................. 15 internal service fund ................................................... 17 local option taxes ......................................................... 17 reserve fund ................................................................. 17 special revenue fund ................................................... 15 trust and agency fund ................................................. 17 “Gap” bonds ............................................................ 43, 91 General fund.................................................................. 15

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