OR SB406

Establishes zero-based budgeting as Oregon's official state policy for developing biennial budget plans, requiring all budget components to start at zero funding with justification for each proposed expenditure

Requires state agencies to include in budget requests: descriptions of all activities performed, statutory justification for each activity, and quantitative estimates of adverse impacts if activities were discontinued

Mandates itemized expenditure accounts for both minimum legally-required service levels and current service levels, including statements on quantity and quality of services

Requires agencies to rank all activities by their relative contribution to overall agency goals and purposes

Applies to agency request budgets filed with the Oregon Department of Administrative Services for biennia beginning on or after July 1, 2027