Or. Admin. Code § 162-010-0140

Current through Register Vol. 64, No. 1, January 1, 2025

Section 162-010-0140 - Schedule of Accountability for Independently Elected Officials

A schedule of accountability must be prepared for each independently elected official collecting or receiving money on behalf of the municipal corporation. This schedule is to present, at a minimum, beginning balances, receipts, disbursements, refunds, and turnovers to the appropriate governmental official, reconciled to cash on hand at the beginning and end of the audit period.

SD 104, f. 2-20-76, ef. 7-1-76; DOA 3-1986, f. & ef. 5-29-86, Renumbered from 165-030-0140; DOA 1-1991, f. 3-8-91, cert. ef. 7-1-9; DOA 2-1995, f. 3-1-95, cert. ef. 7-1-95; AUDIT 2-2001, f. 4-26-01, cert. ef. 7-1-01; AUDIT 1-2007, f. 6-7-07, cert. ef. 6-30-07; AUDIT 1-2014, f. & cert. ef. 2-13-14

Stat. Auth.: ORS 297

Stats. Implemented: ORS 297.465