OAR 150-294-0340
Establishing a Financial Reserve Fund
Reserves funds under ORS 294.346 may be established only for those purposes set out in ORS 280.050; i.e., for the financing of a service, project, property or equipment which the municipal corporation is authorized to perform, construct or acquire and for repairs and improvements thereto and maintenance and replacement thereof. Reserves for undefined purposes or projects are not permitted.
Amendment history
Renumbered from 150-294.346, REV 41-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-294-0100 · Department of Revenue Review of the County Assessment,…
- 150-294-0105 · Expenditures for Assessment and Taxation
- 150-294-0110 · Definition: Certification of Compliance. Plan to Achieve…
- 150-294-0115 · Contents of Grant Application
- 150-294-0120 · Estimates of Expenditures for Assessment and Taxation
- 150-294-0125 · Certification
- 150-294-0130 · Alternative Method for Certification
- 150-294-0140 · Transfers from the CATF to the CAFFA Account
- 150-294-0150 · Calculation of Interest on Late Payments
- 150-294-0300 · Definition of Taxing Authority
- 150-294-0310 · Definition of Budget Document
- 150-294-0320 · Definition of Organizational Unit
- 150-294-0330 · Budgeting Grants, Gifts, Bequests, and Devises
- 150-294-0340 · Establishing a Financial Reserve Fund
- 150-294-0350 · "Reserved for Future Expenditure" Requirement
- 150-294-0360 · Detail Sheets for Biennial Budgets
- 150-294-0370 · Resources Are Not Required to Be Budgeted
- 150-294-0380 · Negative Resources
- 150-294-0390 · Budget Resources
- 150-294-0400 · Estimating Tax Revenue for Biennial Budgets
- 150-294-0410 · Proposed Expenditures-Required Presentation
- 150-294-0420 · Governmental Fund Definitions
- 150-294-0430 · General Operating Contingencies
- 150-294-0440 · Unappropriated Ending Fund Balance
- 150-294-0450 · Quorum Necessary to Hold Meeting
- 150-294-0460 · Charging for Budget Document Copies
- 150-294-0470 · Reporting Historical Data for Published Budget Summaries
- 150-294-0480 · Quorum Necessary to Hold Meeting
- 150-294-0490 · Property Taxes Certified
- 150-294-0500 · Publishing of Amended Budget Document
- 150-294-0510 · Manner of Appropriations
- 150-294-0520 · Documents to File When Certification Cannot Be Certified…
- 150-294-0530 · Budget Certification Document to Be Submitted
- 150-294-0540 · Transfers of Appropriations
- 150-294-0550 · Supplemental Budget Procedures
- 150-294-0800 · Councils of Governments Subject to Certain Budgetary…
- 150-294-0810 · Members of the Budget Committee: Governing Body and…
- 150-294-0820 · Restrictions on Appointive Budget Committee Members for…
- 150-294-0830 · Duties of the Budget Committee of a Council of Government
- 150-294-0840 · Duties of the Governing Body of a Council of Government