OAR 150-294-0510: Manner of Appropriations

(1)(a) Except as otherwise permitted or required by statute or rule, amounts must be appropriated by organizational unit or program of each fund, with one appropriation amount for each organizational unit or program. (b) Notwithstanding section (1)(a), municipal corporations may appropriate separate amounts for an activity within an organizational unit or program as long as the organizational unit or program to which the separately appropriated amount is allocated is also clearly identified. (2) Separate amounts in each fund must be appropriated for any operating expenses for personnel services, materials and services, or capital outlay that cannot be allocated to a specific organizational unit or program and for debt service, special payments, interfund revenue transfers, and operating contingencies. (3) If a municipal corporation is permitted by statute to estimate expenditures in a manner other than by organizational unit or program under ORS 294.388(2) and no other statute or rule prescribes the manner for appropriation of such expenditures, then it must appropriate by personnel services, materials and services, capital outlay, debt service, special payments, interfund revenue transfers, and operating contingencies for each fund. (4) When adopting a biennial budget the appropriated amount is the total for the fund for both years of the ensuing budget period. (5) When adopting an annual budget the appropriated amount is the total for the ensuing fiscal year.