Oregon Revised Statutes Public Financial Administration § 293.450

(1) Before October 1 of each year, the agency that maintains an account pursuant to ORS 293.445 shall prepare a report pursuant to ORS 98.352 of all checks or orders drawn by it that have been outstanding for a period of more than two years prior to July 1, and that have not been paid by the State Treasurer.

(2) The report shall not include checks or orders that have already been paid pursuant to indemnity bonds.

(3) The agency shall forward the report to the Department of State Lands before November 1.

(4) The Department of State Lands shall not require the Department of Revenue to remit funds being held by the Department of Revenue prior to January 1, 1994.