OAR 162-010-0260: Budget

Edition: Current OARD snapshotEffective: 2015-08-19Last verified: 2026-09-07

Compliance with legal requirements relating to the preparation, adoption, and execution of the annual or biennial budget for the year being audited, and the preparation and adoption of the budget for the next succeeding year shall be disclosed. The auditor shall also disclose the financial or organizational level at which the governing body makes the annual appropriations. The minimum levels of legal appropriation are established in ORS 294.

Official history and status

Statutory/Other Authority: ORS 297

Statutes/Other Implemented: ORS 297.465

History: AUDIT 2-2015, f. & cert. ef. 8-19-15 AUDIT 1-2014, f. & cert. ef. 2-13-14 AUDIT 1-2007, f. 6-7-07, cert. ef. 6-30-07 DOA 2-1995, f. 3-1-95, cert. ef. 7-1-95 DOA 3-1986, f. & cert. ef. 5-29-86, Renumbered from 165-030-0230 SD 104-1975, f. 2-20-76, cert. ef. 7-1-76

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