Are there certain categories of appropriations that must be used?
Yes. The lawful appropriation categories for general governments (found in ORS 294.435) are: personal services, materials and services, capital outlay, interfund transfers, debt service, special payments, and operating contingency. School districts appropriate by the “function” codes in ODE’s Budgeting and Accounting Manual. All appropriations must be in one or the other of these categories. No other categories are lawful.
