OAR 291-031-0260: Financial Records

(1) The department shall prepare and distribute to the counties written instructions regarding fiscal reporting requirements for the supplemental funds described in OAR 291-031-0220. Each county shall adhere to the department's budget, allocation, and fiscal reporting requirements. (2) Within 120 days following the end of the state's biennial budget period, each county shall submit a closing financial report for the biennium. Any state General Fund not expended within the biennial period will be identified. A budget update will be submitted to the Department of Corrections showing how those funds will be expended for community corrections purposes in the next biennium.