OAR 291-031-0025: Financial Records

Department of Corrections funds: (1) The department shall prepare and distribute written instructions regarding budget, allotment, and fiscal reporting requirements to each county. Each county shall adhere to the department’s budget, allocation, and fiscal reporting requirements. (2) Reallocation of funds in a county approved community corrections plan and budget, within or between budget categories, requires a budget update and the prior written notification and written approval of the Director of the Department of Corrections or designee. (3) Proposed fund transfers shall be submitted using the plan modification form created by the department. (4) Each county shall make available to the Department of Corrections the county’s annual financial statement and that portion of the county’s annual audit that addresses the community corrections program. (5) Within 120 days following the end of the state’s biennial budget period, each county shall submit a closing financial report for the biennium. The county must identify in the report any state General Fund not expended within the biennial period. The county must submit a budget update to the Department of Corrections showing how those funds will be expended for community corrections in the next biennium.