Oregon Revised Statutes Chapter 293 § 293.229 — Liquidated and delinquent accounts of state agency; annual reports
Oregon Revised Statutes Chapter 293 ·
Oregon Code § 293.229·Enacted ·Last updated March 01, 2026
Statute Text
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 agencys 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:
(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.
Plain English Explanation
This Oregon statute addresses Liquidated and delinquent accounts of state agency; annual reports. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 293.229
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
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