(a) Beginning balance and total number of all liquidated and delinquent accounts;
(b) New liquidated and delinquent accounts added during the last preceding fiscal year;
(c) Total collections of liquidated and delinquent accounts;
(d) Total amount and total number of liquidated and delinquent accounts that have been written off;
(e) Total number and ending balance of all liquidated and delinquent accounts;
(f) Total amount of liquidated and delinquent accounts assigned to the Department of Revenue and the total amount collected by the department under ORS 293.250;
(g) Total amount of liquidated and delinquent accounts assigned to private collection agencies and the total amount collected by private collection agencies under ORS 293.231;
(h) Total number and total amount of all liquidated and delinquent accounts exempted under ORS 293.233;
(i) Total number and ending balance of all liquidated and delinquent accounts that have been placed in suspended collection status under ORS 305.155; and
(j) A statement indicating whether the agency has liquidated and delinquent accounts that are not exempt under ORS 293.233, or are otherwise prohibited or exempted by law from assignment, for which no payment has been received for more than 90 days and that have not been assigned to the Department of Revenue under ORS 293.231.
(2) If a state agency reports under subsection (1) of this section that the total ending balance of its liquidated and delinquent accounts is $50 million or greater, the state agency shall, not later than three months after it submits the report under subsection (1) of this section, submit an additional report to the committees or interim committees of the Legislative Assembly related to ways and means that:
(a) Describes major categories of liquidated and delinquent accounts held by the state agency;
(b) Describes circumstances under which the state agency writes off or adjusts liquidated and delinquent amounts or removes an account from liquidated and delinquent status;
(c) Describes actions undertaken by the state agency to reduce the amount of liquidated and delinquent debt owed to it at the end of each fiscal year; and
(d) Sets forth a plan for future actions that will reduce the amount of liquidated and delinquent debt owed to the state agency at the end of each fiscal year and describes any additional resources that are necessary to carry out the plan.
(3) The Legislative Fiscal Office shall produce an annual report not later than February 1 of each fiscal year on the status of liquidated and delinquent accounts of state agencies and the judicial branch of state government. The report shall be based on the reports submitted by state agencies as required in this section and on reports submitted by the judicial branch of state government under ORS 1.195.
(4) The report required under subsection (3) of this section shall:
(a) List those state agencies, including the judicial branch of state government, that have liquidated and delinquent accounts that are not exempt under ORS 1.198, 1.199 or 293.233, or are otherwise prohibited or exempted by law from assignment, for which no payment has been received for more than 90 days and that have not been assigned to a private collection agency or to the Department of Revenue under ORS 1.197 or assigned to the Department of Revenue under 293.231;
(b) List separately information about the liquidated and delinquent accounts of the Secretary of State, the State Treasurer, other state agencies in the executive branch of state government and the judicial branch of state government; and
(c) Include any other information the Legislative Fiscal Office determines is necessary to describe the status of liquidated and delinquent accounts across offices and branches of state government.
(5) Notwithstanding ORS 293.227, as used in this section, "state agency" has the meaning given that term in ORS 293.226, except that it:
(a) Does not include the judicial department as defined in ORS 174.113 or the legislative department as defined in ORS 174.114; and
(b) Includes public universities listed in ORS 352.002 and Oregon Health and Science University, notwithstanding ORS 352.138 and 353.100. [1999 c.1092 §2; 2005 c.22 §219; 2015 c.643 §1; 2015 c.766 §2; 2017 c.746 §18; 2019 c.278 §16; 2020 s.s.2 c.10 §1]
Note: See note under 293.227.
Structure 2021 Oregon Revised Statutes
Volume : 07 - Public Facilities and Finance
Chapter 293 - Administration of Public Funds
Section 293.090 - Disposition of gift, devise or bequest to state or state agency.
Section 293.095 - Effect of change in organization of state agencies on gifts, devises and bequests.
Section 293.105 - General Fund.
Section 293.110 - Certain funds as part of General Fund.
Section 293.115 - Moneys separate and distinct from General Fund.
Section 293.117 - Trust fund; continuous appropriation.
Section 293.130 - Information required on records of moneys deposited.
Section 293.144 - Oregon Rainy Day Fund; use; interest.
Section 293.146 - Transfer of moneys to Rainy Day Fund.
Section 293.148 - Cap on amount.
Section 293.165 - Borrowing to pay warrants against General Fund.
Section 293.167 - Proceeding when warrants not paid for want of funds.
Section 293.171 - State agency overdrafts; interest.
Section 293.180 - Agency petty cash fund.
Section 293.195 - Retention of appropriation balances.
Section 293.205 - Definitions for ORS 293.205 to 293.225.
Section 293.212 - Transfers to funds of Department of Transportation with insufficient moneys.
Section 293.214 - Lines of credit for state agency; duration; source of funding.
Section 293.215 - Evidencing transfers and retransfers; notification of transfer.
Section 293.227 - Definitions for ORS 293.227 to 293.233.
Section 293.229 - Liquidated and delinquent accounts of state agency; annual reports.
Section 293.240 - Writing off uncollectible debts due state agency; offers of compromise.
Section 293.258 - Delinquent Accounts Administration Fund.
Section 293.260 - Collection of moneys and property due to state.
Section 293.262 - Requiring information regarding accounts; reference to legislature.
Section 293.270 - Record of moneys deposited under ORS 293.265; interest.
Section 293.280 - Application of ORS 293.265 to 293.275.
Section 293.293 - Funds held in trust by court.
Section 293.295 - When claim against moneys in State Treasury may be paid.
Section 293.311 - Requiring information regarding claims.
Section 293.321 - Limitation on time of presentment of claims.
Section 293.326 - When claim allowed against state as setoff.
Section 293.353 - Payment for expense of processing banking-related transactions.
Section 293.370 - Use of facsimile signatures by department and state agencies.
Section 293.375 - Use of facsimile signatures by state officers and employees.
Section 293.450 - Report of checks outstanding more than two years.
Section 293.462 - Payment of overdue account charges; rules.
Section 293.465 - Definitions for ORS 293.465 to 293.485; presentation of instrument for payment.
Section 293.470 - Payment on lost, stolen or destroyed instruments; indemnity bonds not required.
Section 293.475 - Issuance of duplicate instrument; affidavit of owner, payee or representative.
Section 293.495 - Procedure for payment.
Section 293.537 - Tobacco Settlement Funds Account; sources; uses; investment.
Section 293.540 - Health Care Trust Fund; sources; uses; investment.
Section 293.550 - Receipt and disposition generally of federal aid moneys; deposit in special fund.
Section 293.575 - Distribution of funds received under the Taylor Grazing Act; Taylor Grazing Fund.
Section 293.590 - Department to supervise state agency accounting; furnishing accounting services.
Section 293.600 - Financial and statistical reports by state agencies.
Section 293.605 - Fiscal year.
Section 293.665 - Calculation of savings resulting from penalty reductions for certain offenses.
Section 293.701 - Definitions for ORS 293.701 to 293.857.
Section 293.706 - Oregon Investment Council; appointment; term; vacancies.
Section 293.708 - Conflicts of interest for council members.
Section 293.711 - Compensation and expenses of council members; chairperson.
Section 293.712 - Continuing education requirements for members of council.
Section 293.713 - When compensation of council member as director of business prohibited.
Section 293.714 - Council meetings; recordings; logs.
Section 293.716 - State Treasurer is investment officer for council; subordinate personnel; bonds.
Section 293.723 - Discrete investment of moneys.
Section 293.726 - Standard of judgment and care in investments; investment in corporate stock.
Section 293.728 - Oregon Short Term Fund.
Section 293.733 - Venture capital investments; council’s duty.
Section 293.734 - Report on venture capital investments.
Section 293.736 - Duties of investment officer.
Section 293.761 - Duty of investment officer to provide information for financial reporting.
Section 293.790 - Holding, investing and disposing of corporate stock.
Section 293.793 - Purchase or acquisition of state government bonds.
Section 293.796 - Findings regarding venture capital for new businesses.
Section 293.812 - Definitions for ORS 293.811 to 293.832.
Section 293.819 - Investment in scrutinized companies.
Section 293.837 - Definitions for ORS 293.837 to 293.847.
Section 293.839 - Investment in scrutinized companies.
Section 293.847 - Applicability of ORS 293.841 and 293.843; sufficient appropriation.
Section 293.857 - Separate accounts for each local government; report; investment rules.
Section 293.863 - Investment pool procedures; duties of State Treasurer.