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Oregon Revised Statutes

Or. Rev. Stat. § 334.240 (2026)

District budget; budget committee; audits

✓ current as of May 2026
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      334.240 District budget; budget committee; audits. (1) Except as provided in subsection (2) of this section, the education service district board shall be subject in all respects to ORS 294.305 to 294.565, except that in addition to other qualifications, members of the budget committee who are not members of the education service district board shall be members of component school district boards within the education service district or shall be designees of a school district board.

      (2) Notwithstanding ORS 294.414 and 294.423, a majority of the members of the budget committee of an education service district must consist of members of the component school district boards or designees of a school district board. The budget committee may meet to conduct business if the education service district board is unable to fill all of the positions on the budget committee.

      (3) The budget committee shall prepare a budget for the operational and administrative expenses of the education service district. The budget shall include amounts necessary to provide services required by the local service plan of the district developed under ORS 334.175. The budget must be adopted by the board of the education service district.

      (4) The board of the education service district shall ensure that an annual audit of the accounts of the education service district is prepared in accordance with the Municipal Audit Law, as provided in ORS 297.405 to 297.555 and 297.990. [1957 c.678 §12; 1963 c.544 §37; 1965 c.100 §185; 1981 c.131 §10; 1993 c.784 §16a; 1995 c.611 §17; 1999 c.1054 §2; 2005 c.828 §5; 2011 c.705 §12]

 

      334.250 [1957 c.678 §13(1); 1957 s.s. c.4 §1(1); 1965 c.100 §186; repealed by 1977 c.840 §19]

 

      334.260 [1957 c.678 §13(2); 1957 s.s. c.4 §1(2); 1965 c.100 §187; repealed by 1977 c.840 §19]

 

      334.262 [1977 c.840 §12; 1981 c.836 §1; 1983 c.610 §3; repealed by 1993 c.784 §37]

 

      334.263 [1977 c.840 §13; 1979 c.445 §1; repealed by 1983 c.610 §8]

 

      334.264 [1977 c.840 §14; repealed by 1983 c.610 §8]

 

      334.270 [1957 c.678 §13(3); 1957 s.s. c.4 §1(3); 1965 c.100 §188; 1977 c.840 §10; 1993 c.784 §33; repealed by 2005 c.209 §39]

 

      334.280 [1957 c.678 §13(4); 1957 s.s. c.4 §1(4); 1965 c.100 §189; repealed by 1977 c.840 §19]

Notes of Decisions
Cited in 4 cases, 1978–1988 · leading case: Gugler v. Baker Cnty. Educ. Serv. Dist., 754 P.2d 891 (Or. 1988).
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Gugler v. Baker Cnty. Educ. Serv. Dist., 754 P.2d 891 (Or. 1988). · cites it 5× “BUDGET COMMITTEE CLAIM Plaintiffs raise an additional constitutional claim which defendant challenges for lack of jurisdiction: That ORS 334.240(1) violates the constitutional one-person, one-vote principle.”
Gugler v. Baker Cnty. Educ. Serv. Dist., 10 Or. Tax 315 (Or. T.C. 1986). · cites it 5× “025(3) and ORS 334.240(1). Plaintiffs contend that ORS 334.”
Gugler v. Baker Cnty. Educ. Serv. Dist., 754 P.2d 903 (Or. 1988). “025(3) and budget committee under ORS 334.240(1) violate the constitutional one-person, one-vote principle.”
Petersen v. Intermediate Educ. Dist., 7 Or. Tax 460 (Or. T.C. 1978). · cites it 6× “262(1)? The answer to this question is a matter of statutory interpretation of ORS 334.240 and 334.262. ORS 334.240 provides as follows: "(1) The education service district board shall be subject in all respects to the Local Budget Law (ORS 294.”
— Or. Rev. Stat. § 334.240(1) — 3 cases
Gugler v. Baker Cnty. Educ. Serv. Dist., 754 P.2d 891 (Or. 1988). “BUDGET COMMITTEE CLAIM Plaintiffs raise an additional constitutional claim which defendant challenges for lack of jurisdiction: That ORS 334.240(1) violates the constitutional one-person, one-vote principle.”
Gugler v. Baker Cnty. Educ. Serv. Dist., 10 Or. Tax 315 (Or. T.C. 1986). “025(3) and ORS 334.240(1). Plaintiffs contend that ORS 334.”
Gugler v. Baker Cnty. Educ. Serv. Dist., 754 P.2d 903 (Or. 1988). “025(3) and budget committee under ORS 334.240(1) violate the constitutional one-person, one-vote principle.”
— Or. Rev. Stat. § 334.240(2) — 1 case
Gugler v. Baker Cnty. Educ. Serv. Dist., 754 P.2d 891 (Or. 1988). “BUDGET COMMITTEE CLAIM Plaintiffs raise an additional constitutional claim which defendant challenges for lack of jurisdiction: That ORS 334.240(1) violates the constitutional one-person, one-vote principle.”
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