What is the process for adopting a supplemental budget?
The procedures for adopting a supplemental budget are similar to those for the annual budget, although the budget committee need not be involved. If estimated expenditures in any fund are being changed by ten percent or more, these procedures include a public hearing. A notice and summary of the changes are published five to 30 days prior to the hearing. If the change is less than 10 percent, the supplemental budget can be adopted at a regular meeting of the governing body, with a notice published not less than five days before. If a change is ten percent or more, a notice and public hearing are required. See ORS 294.480 for more information on the process. We adopted one supplemental budget and now we need another. When we determine the process to use for the second supplemental budget, is it 10 percent of the budget as it is now, after the first supplemental budget, or 10 percent of the original budget? The 10 percent is cumulative for the year. If expenditures change by 10 percent o
