Or. Admin. R. 137-078-0040

Current through Register Vol. 63, No. 6, June 1, 2024

Section 137-078-0040 - Fiscal and Contracting Requirements

In addition to Program application documents, subsidiary record documentations, and source documents, e.g., invoices, time and payroll records, and cost computations are the instruments upon which expenditure of grant Funding and Program compliance will be determined. All ledger account entries must be supported by secondary or intermediate records in the original source documentation. Programs shall follow Generally Accepted Accounting Principles (GAAP) standards. Programs that do not follow GAAP standards and practices may be subject to an additional program reviews which may result in non-renewal of program approval.

Or. Admin. R. 137-078-0040

JD 5-1983(Temp), f. & ef. 9-9-83; JD 5-1983(Temp), f. & ef. 9-9-83; DOJ 14-2010(Temp), f. 7-27-10, cert. ef. 8-2-10 thru 1-28-11; DOJ 17-2010, f. 11-29-10, cert. ef. 12-1-10

Stat. Auth.: ORS 147

Stats. Implemented: ORS 147.227