(1) The Department of Revenue shall exercise the same powers and authority with regard to councils of governments and the budgets and budget committees of councils of governments as the department exercises under ORS 294.495 to 294.510 with regard to municipal corporations. (2) Each council of governments shall keep for a period of two years following the end of the fiscal year for which the budget was adopted: (a) A copy of the budget as finally adopted; (b) Copies of the notices required to be published under ORS 294.915 and 294.920; and (c) A copy of the resolution adopting the budget. (3) If requested by the Department of Revenue, the Division of Audits or a county assessor within the two-year period described in subsection (2) of this section, a council of governments shall send copies of the budget, notices and resolution to the entity making the request. Note: See note under 294.900. MISCELLANEOUS
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