(1) The Department of Revenue shall exercise the same powers and authority with regard to councils of governments and the budgets and budget committees of councils of governments as the department exercises under ORS 294.495 to 294.510 with regard to municipal corporations.
(2) Each council of governments shall keep for a period of two years following the end of the fiscal year for which the budget was adopted:
(a) A copy of the budget as finally adopted;
(b) Copies of the notices required to be published under ORS 294.915 and 294.920; and
(c) A copy of the resolution adopting the budget.
(3) If requested by the Department of Revenue, the Division of Audits or a county assessor within the two-year period described in subsection (2) of this section, a council of governments shall send copies of the budget, notices and resolution to the entity making the request. [1987 c.666 §7; 2007 c.198 §1]
Note: The amendments to 294.930 by section 1, chapter 198, Oregon Laws 2007, apply to fiscal years beginning on or after July 1, 2007. See section 2, chapter 198, Oregon Laws 2007. The text that applies to fiscal years beginning before July 1, 2007, is set forth for the user’s convenience.
294.930. (1) The Department of Revenue shall exercise the same powers and authority with regard to councils of governments and the budgets and budget committees of councils of governments as the department exercises under ORS 294.495 to 294.510 with regard to municipal corporations.
(2) On or before July 15 of each year, or upon such other date as the Department of Revenue shall designate, each council of governments shall file with the Department of Revenue a true copy of its budget as finally adopted, a copy of the notices required to be published under ORS 294.915 (1) and 294.920 (2) and a copy of the resolution adopting the budget.
(3) The copies of budgets filed with the Department of Revenue under subsection (2) of this section shall be turned over to the Division of Audits created by ORS 297.010 on or before the end of the fiscal year for which the budget was prepared, and shall be retained by the Division of Audits for a period of two years following the end of the fiscal year for which the budget was prepared.
Note: See note under 294.900.
Section: Previous 294.880 294.882 294.885 294.890 294.895 294.900 294.905 294.910 294.915 294.920 294.925 294.930 294.950 294.960 294.990 NextLast modified: August 7, 2008