Or. Admin. R. 162-040-0060
The municipal corporation must prepare an individual statement or schedule of revenues/receipts, expenditures/expenses, and changes in fund balances/net position, budget and actual, for each fund for which budgets are legally required. It must compare estimated with actual revenues or receipts, transfers in, expenditures/expenses or disbursements, transfers out and ending balances on the basis of the legally adopted budget. If the municipal corporation has made appropriations in a manner that differ materially from the presentation of estimated expenditures/expenses in the budget document, a separate schedule must be included that compares actual expenditures/expenses with the legally adopted appropriations.
ORS 297.465
ORS 297.465
AUDIT 1-2023, amend filed 10/31/2023, effective 01/01/2024
AUDIT 3-2015, f. & cert. ef. 8-19-15
AUDIT 1-2012, f. 2-9-12, cert. ef. 4-1-12
AUDIT 2-2010, f. 3-23-10, cert. ef. 4-1-10
AUDIT 2-2007, f. 6-7-07, cert. ef. 6-30-07
DOA 2-1991, f. 3-8-91, cert. ef. 7-1-91, Renumbered from 165-040-0060
SD 6-1981, f. & ef. 9-1-81