Or. Admin. R. 581-024-0265

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

Section 581-024-0265 - Audits

(1) Each district shall insure that an annual audit of component school districts and its own accounts is conducted and shall:

(a) File in the district office a copy of the district's annual audits;

(b) Assist component school districts to meet budgeting, accounting and audit requirements of state agencies; and

(c) Maintain a file of the component school districts' audits.

(2) By January 1 of each year the district shall file with the Department the district audit for the previous year.

Or. Admin. R. 581-024-0265

1EB 237, f. & ef. 7-9-76; 1EB 265, f. & ef. 8-22-77; 1EB 15-1979, f. 10-4-79, ef. 10-5-79; 1EB 4-1985, f. 1-4-85, ef. 7-1-85; EB 16-1994, f. & cert. ef. 11-14-94; ODE 28-2008, f. 10-23-08, cert. ef. 10-24-08

Stat. Auth.: ORS 294, 334.125(3)(b) & 334.217

Stats. Implemented: ORS 334.125 & 334.217