OAR 166-030-0041: Prior Audit of Fiscal Public Records Required

Edition: Current OARD snapshotEffective: 2009-10-15Last verified: 2026-09-07

Public records of fiscal transactions, regardless of medium or physical format, may not be destroyed until the minimum retention period has passed and the person charged with their audit has released them for destruction. If federal funds are involved, requirements of the United States government shall be observed.

Official history and status

Statutory/Other Authority: ORS 192 & 357

Statutes/Other Implemented: ORS 192, 357.855 & 357.895

History: OSA 9-2009, f. & cert. ef. 10-15-09 OSA 3-1996, f. 4-9-96, cert. ef. 4-15-96 OSA 3-1988, f. & cert. ef. 10-20-88 OSA 5, f. 12-30-77, ef. 1-1-78

This rule cites

No citations extracted.

Cited by

OAR 166-150-0001: Definitions and Applicability
OAR 166-200-0410: Definitions and Applicability
OAR 166-300-0010: Definitions and Applicability

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