(1) Except as otherwise provided in ORS 291.222, the Governor shall prepare in each even-numbered year for the biennium beginning July 1 of the following year:
(a) A Governor’s budget; and
(b) A tax expenditure report.
(2) The Oregon Department of Administrative Services shall advise and assist the Governor in the preparation of the Governor’s budget and the tax expenditure report and shall perform any duties connected to the budget or report as the Governor requires.
(3) The Department of Revenue shall advise and assist the Governor in the preparation of the tax expenditure report.