SLR 10-9.161: Annual and Final Accountings

(1) Accountings required under Oregon Revised Statute chapters 116 and 125 shall be in the form prescribed by UTCR 9.160 with additions to the form as set forth in paragraph (2) of this rule. (2) Accountings must include a section summarizing sums identified in ORS 116.083 and 125.475. This additional section shall appear directly after the paragraph identifying the period which the respective accounting is covering. The sums shall represent the items describe below: a. Beginning Balance. Beginning balance must equal the total value of the property with which the fiduciary is chargeable according to the inventory, or, if there was a prior accounting, the amount of the ending balance of the prior accounting. b. Revenue/Property Receipts. This sum should represent the value of all money and property received during the period covered by this accounting. c. Disbursements. This sum should represent the value of all disbursements of funds and property made during the period covered by this accounting. d. Ending balance of this accounting. Page 15 of 22