70th OREGON LEGISLATIVE ASSEMBLY--1999 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .

LC 2139

                           A-Engrossed

                         Senate Bill 614
                   Ordered by the Senate May 3
             Including Senate Amendments dated May 3

Sponsored by COMMITTEE ON TRANSPORTATION


                             SUMMARY

The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure.

  Requires Department of Transportation to develop cost
accounting system.

                        A BILL FOR AN ACT
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.  { + 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. + }
  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. + }
                         ----------