Oregon Statutes 293.229 – Liquidated and delinquent accounts of state agency; annual reports
(1) Not later than October 1 of each fiscal year, each state agency shall submit a report to the Legislative Fiscal Office that describes the status of that agency’s liquidated and delinquent accounts and efforts made by that agency to collect liquidated and delinquent accounts during the previous fiscal year. The report required under this subsection shall be in a form prescribed by the Legislative Fiscal Office and shall include but not be limited to:
Terms Used In Oregon Statutes 293.229
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- judicial department: means the Supreme Court, the Court of Appeals, the Oregon Tax Court, the circuit courts and all administrative divisions of those courts, whether denominated as boards, commissions, committees or departments or by any other designation. See Oregon Statutes 174.113
- legislative department: means the Legislative Assembly, the committees of the Legislative Assembly and all administrative divisions of the Legislative Assembly and its committees, whether denominated as boards, commissions or departments or by any other designation. See Oregon Statutes 174.114
- state government: means the executive department, the judicial department and the legislative department. See Oregon Statutes 174.111
(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]
See note under 293.227.