OAR 162-010-0140: Schedule of Accountability for Independently Elected Officials

Edition: Current OARD snapshotEffective: 2014-02-13Last verified: 2026-09-07

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.

Official history and status

Statutory/Other Authority: ORS 297

Statutes/Other Implemented: ORS 297.465

History: AUDIT 1-2014, f. & cert. ef. 2-13-14 AUDIT 1-2007, f. 6-7-07, cert. ef. 6-30-07 AUDIT 2-2001, f. 4-26-01, cert. ef. 7-1-01 DOA 2-1995, f. 3-1-95, cert. ef. 7-1-95 DOA 1-1991, f. 3-8-91, cert. ef. 7-1-91 DOA 3-1986, f. & cert. ef. 5-29-86, Renumbered from 165-030-0140 SD 104-1976, f. 2-20-76, cert. ef. 7-1-76

This rule cites

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Cited by

Official source: https://secure.sos.state.or.us/oard/