A schedule of accountability must be prepared for each independently elected official collecting or receiving money on behalf of the municipal corporation. This schedule is to present, at a minimum, beginning balances, receipts, disbursements, refunds, and turnovers to the appropriate governmental official, reconciled to cash on hand at the beginning and end of the audit period.

Statutory/Other Authority

ORS 297

Statutes/Other Implemented

ORS 297.465

History

AUDIT 1-2014, f. & cert. ef. 2-13-14
AUDIT 1-2007, f. 6-7-07, cert. ef. 6-30-07
AUDIT 2-2001, f. 4-26-01, cert. ef. 7-1-01
DOA 2-1995, f. 3-1-95, cert. ef. 7-1-95
DOA 1-1991, f. 3-8-91, cert. ef. 7-1-91
DOA 3-1986, f. & cert. ef. 5-29-86, Renumbered from 165-030-0140
SD 104-1976, f. 2-20-76, cert. ef. 7-1-76