OAR 150-294-0320: Definition of Organizational Unit

As used in ORS 294.305 to 294.565, an organizational unit is an administrative subdivision of a municipal corporation accountable for specific services, functions, or activities. Example 1: Cities may allocate expenditures within the general fund to organizational units such as: City Recorder, Police Department, Fire Department, Library, etc. Example 2: Counties may allocate expenditures within the general fund to organizational units such as: Assessor’s Office, Treasurer’s Office, Clerk’s Office, Health Department, etc. Example 3: For municipalities other than cities or counties, the governing body may identify organizational units within the general fund by the responsibilities assigned, e.g., General Administration, Plant Maintenance, etc.