Or. Admin. Code § 166-200-0205

Current through Register Vol. 63, No. 11, November 1, 2024

Section 166-200-0205 - Accounting-Bonds

Accounting documents the financial transactions of the city to ensure the integrity, accuracy and control of city funds. Bonds document the repayment of funds provided to the city with external funds to finance long-term investments, or, in the case of government bonds, to finance current expenditures.

(1) Bond Foreclosure Records - Minimum retention: 3 years after final payment, redemption, sale, or action.

(2) Bond Records - Minimum retention: 3 years after final payment.

(3) Bonds Registers and Receipts - Minimum retention: 3 years after annual audit report issued.

Or. Admin. Code § 166-200-0205

OSA 2-2014, f. & cert. ef. 8-7-14; OSA 2-2018, minor correction filed 11/28/2018, effective 11/28/2018

Statutory/Other Authority: ORS 192 & 357

Statutes/Other Implemented: ORS 192.005 - 192.170 & 357.805 - 357.895