Chapter 936 Oregon Laws 1999
Session Law
AN ACT
SB 614
Relating to accounting by
the Department of Transportation.
Whereas the Legislative Assembly intends that the Department of
Transportation implement an accurate and full cost accounting system that
provides for assembling and recording all the elements of cost incurred to
accomplish a purpose, carry on an activity or operation or complete a unit of
work or specific job; and
Whereas the Legislative Assembly intends for the cost
accounting system to enable the Legislative Assembly to determine specific
costs associated with specific products produced by the department and specific
services performed by the department; now, therefore,
Be It Enacted by the People of the State of Oregon:
SECTION 1. Section 2 of this 1999 Act is added to and
made a part of ORS 184.610 to 184.647.
SECTION 2. (1) The Department of Transportation shall
develop, operate and maintain a full cost accounting system that accurately and
separately accounts for all direct, indirect and administrative costs incurred
by each of the following units of the department:
(a) Aeronautics.
(b) Oregon Board of Maritime
Pilots.
(c) Central services.
(d) Driver and motor vehicle
services.
(e) Highways.
(f) Motor carriers.
(g) Rail.
(h) Transit.
(i) Transportation
development.
(j) Transportation safety.
(2) In addition to meeting
the requirements of subsection (1) of this section, the cost accounting system
shall accurately account for all direct, indirect and administrative costs
allocated to the department's products and services, whether the moneys spent
are from state or federal sources. For each product or service, the system
shall show separately the amount of payments made to outside contractors. For
each product or service for which lane miles are a relevant measurement, the
system shall show the cost per lane mile of the product or service. As used in
this subsection, products and services include, but are not limited to, the
following:
(a) Bridges, which includes
preservation of the bridges, tunnels and culverts on the state highway system.
(b) Emergency relief, which
includes repair, as needed, of damage caused by disasters.
(c) Highway planning, which
includes establishing long-range and short-range highway plans and designing
and implementing highway plans with local governments.
(d) Highway safety, which
includes providing engineering solutions to accident problems on state and
local highways. Accounting in this category shall also include information
about the safety priority indexing system maintained by the department.
(e) Maintenance, which
includes keeping existing highways safe and usable for the traveling public
through such means as repair, snow and ice removal, vegetation clearance,
striping, signal repair and lighting.
(f) Modernization, which
includes improvements that add capacity to highways, including but not limited
to new or widened lanes and new bypasses.
(g) Operations, which
includes improving the efficiency of existing highways through such means as
traffic signaling systems, driver communication and ramp metering.
(h) Payments to local
governments, which includes payments to cities, counties and metropolitan
planning organizations.
(i) Preservation, which
includes paving, striping and reconstruction designed to add useful life to
existing highways.
(j) Special programs, which
includes but is not limited to bicycle and pedestrian facility projects,
environmental services and salmon and watershed projects.
SECTION 3. (1) Until the cost accounting system
required by section 2 of this 1999 Act is fully implemented, the Department of
Transportation shall provide a progress report at least quarterly to the
Emergency Board or to any other legislative committee designated by the
President of the Senate and the Speaker of the House of Representatives.
(2) The Department of
Transportation shall investigate the implementation of an integrated financial
management, reporting and control system. A report shall be presented to the
Emergency Board no later than September 1, 2000.
SECTION 4. In
developing the cost accounting system required by section 2 of this 1999 Act,
the Department of Transportation shall consult with the Division of Audits of
the office of the Secretary of State and the State Controller's Division of the
Oregon Department of Administrative Services.
SECTION 5. If
Senate Bill 108 becomes law, section 2 of this 1999 Act is amended to read:
Sec. 2. (1) The
Department of Transportation shall develop, operate and maintain a full cost
accounting system that accurately and separately accounts for all direct,
indirect and administrative costs incurred by each of the following units of
the department:
[(a) Aeronautics.]
[(b)] (a) Oregon Board of Maritime Pilots.
[(c)] (b) Central services.
[(d)] (c) Driver and motor vehicle services.
[(e)] (d) Highways.
[(f)] (e) Motor carriers.
[(g)] (f) Rail.
[(h)] (g) Transit.
[(i)] (h) Transportation development.
[(j)] (i) Transportation safety.
(2) In addition to meeting the requirements of subsection (1)
of this section, the cost accounting system shall accurately account for all
direct, indirect and administrative costs allocated to the department's
products and services, whether the moneys spent are from state or federal
sources. For each product or service, the system shall show separately the
amount of payments made to outside contractors. For each product or service for
which lane miles are a relevant measurement, the system shall show the cost per
lane mile of the product or service. As used in this subsection, products and
services include, but are not limited to, the following:
(a) Bridges, which includes preservation of the bridges,
tunnels and culverts on the state highway system.
(b) Emergency relief, which includes repair, as needed, of damage
caused by disasters.
(c) Highway planning, which includes establishing long-range
and short-range highway plans and designing and implementing highway plans with
local governments.
(d) Highway safety, which includes providing engineering
solutions to accident problems on state and local highways. Accounting in this
category shall also include information about the safety priority indexing
system maintained by the department.
(e) Maintenance, which includes keeping existing highways safe
and usable for the traveling public through such means as repair, snow and ice
removal, vegetation clearance, striping, signal repair and lighting.
(f) Modernization, which includes improvements that add
capacity to highways, including but not limited to new or widened lanes and new
bypasses.
(g) Operations, which includes improving the efficiency of
existing highways through such means as traffic signaling systems, driver
communication and ramp metering.
(h) Payments to local governments, which includes payments to
cities, counties and metropolitan planning organizations.
(i) Preservation, which includes paving, striping and
reconstruction designed to add useful life to existing highways.
(j) Special programs, which includes but is not limited to
bicycle and pedestrian facility projects, environmental services and salmon and
watershed projects.
Approved by the Governor
August 16, 1999
Filed in the office of
Secretary of State August 16, 1999
Effective date October 23,
1999
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