OAR 589-002-0900: Reporting Requirements

(1) Colleges are required to submit, on or before January 30 of each year, reports of the revenues and expenditures, classified according to the format supplied by the Office. (2) Colleges are required to submit enrollment reports for fourth week estimates by Friday of the fifth week of each term, and a term-end enrollment report by Friday of the sixth week following the close of each term. If reports are outstanding at the time of the quarterly payments, payment to the college(s) not reporting may be delayed at the discretion of the Director. (3) Colleges are required to submit to the Office one copy of their final audits no later than January 2 of each year following the year for which the audits are conducted. (4) Rules governing the classification of revenue and expenditure accounts for community colleges are contained in the Community College Accounting Manual published by the Office (latest edition). Budget documents and audit reports will conform to these rules. The Commission adopts this publication to fulfill its responsibilities by reference as set forth in ORS 294.393. [Publications: Publications referenced are available from the agency.]