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

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

Chapter 8—Publication

Chapter 8—Publication Requirements Publishing budget information is one of the most important steps in the budget process. The budget officer must be familiar with the statutes (ORS 294.401, 294.416, 294.418 and 294.421) governing publication of the meeting notices and the budget summary. This chapter explains the statutory publication requirements. For biennial budgets, see Chapter 15. Notice of Budget Committee Meeting The budget officer must publish a “Notice of Budget Committee Meeting” by one of the following methods: • Printing in a newspaper of general circulation within the boundaries of the local government. • First-class mailing through the U.S. Postal Service to each street address within the boundaries of the local government. • Hand delivery to each street address within the local government boundaries. The notice must contain the date, time, and location of the first budget committee meeting scheduled for receiving the proposed budget, hearing the budget message, and taking questions and comments from the public. If more than one meeting is planned, the budget committee may decide that the purpose of the first meeting is only to hear the budget message and receive the budget document, and that no public comment will be taken. In that case, a subsequent meeting would be scheduled for the purpose of taking public comment, and notice of both meetings would be published. The published notice tells people which meeting they must attend if they wish to ask questions or make comments on the budget. If more meetings are needed to take public comment and questions than were initially published, notice of the additional meetings is given in the same timeframe and manner as required for notice of other meetings of the governing body. If notice is published for a meeting to be held for the purpose of taking questions and comments from the public and it is subsequently determined that the meeting is not needed, notice of cancellation of the meeting must also be published [ORS 294.401(3)]. If the notice is published in a newspaper of general circulation, it must be published twice, five to 30 days before the committee meeting. The publications must be separated by at least five days. If the notice is mailed or hand delivered, only one notice is required not later than 10 days before the meeting [ORS 294.401(4)]. This notice must be published by one of the three methods listed above. It cannot be posted. 33 Notice of Budget Hearing and Budget Summary Each local government must publish a summary of the budget approved by the budget committee. The summary contains information on the approved budget, the current year’s budget, and the preceding year’s actual expenditures and resources (ORS 294.421). At the same time the budget summary is published, a notice of the budget hearing is published. The hearing notice gives the place and time of the hearing (ORS 294.416). The same publication methods described for the notice of budget committee meeting are used. The budget summary and notice are published not less than five days or more than 30 days before the budget hearing. The local government also prepares a financial summary by fund that states the estimated budget resources and expenditures, the outstanding indebtedness and indebtedness authorized but not yet incurred, and an estimated tax levy (ORS 294.386). There is an exception to the publication requirements just described. If no newspaper of general circulation is published within the boundaries of the local government and the budget expenditures for the coming year do not exceed $50,000, the notice of the budget hearing may be posted. Post the notice in three conspicuous places within the boundaries of the local government for at least 20 days before the hearing. These are places where many people are likely to go—such as the post office or grocery store. When the budget summary and notice are posted, the local government is required to publish in any newspaper of general circulation, mail, or hand deliver the following information: 1) the date, time and place of the budget hearing, 2) the place where the budget document can inspected or obtained by the public during regular office hours, 3) the total approved budget requirements and tax amounts, and 4) any change in the tax amount from the prior year. This notification is done five to 30 days before the date of the hearing. The Department of Revenue provides forms and instructions each year for publishing the budget and financial summary and notice of budget hearing. Local Budget Law and Notice of Property Tax Forms and Instructions contains all the required publication forms. Exception—Counties with Tax Supervising and Conservation Commission (Multnomah County) A local government with a population greater than 200,000 in a county with a tax supervising and conser-

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