1. (1) Each district shall insure that an annual audit of component school districts and its own accounts is conducted and shall:

   1. (a) File in the district office a copy of the district’s annual audits;
   2. (b) Assist component school districts to meet budgeting, accounting and audit requirements of state agencies; and
   3. (c) Maintain a file of the component school districts’ audits.
2. (2) By January 1 of each year the district shall file with the Department the district audit for the previous year.

Statutory/Other Authority

ORS 294, 334.125(3)(b) & 334.217

Statutes/Other Implemented

ORS 334.125 & 334.217

History

ODE 28-2008, f. 10-23-08, cert. ef. 10-24-08
EB 16-1994, f. & cert. ef. 11-14-94
1EB 4-1985, f. 1-4-85, ef. 7-1-85
1EB 15-1979, f. 10-4-79, ef. 10-5-79
1EB 265, f. & ef. 8-22-77
1EB 237, f. & ef. 7-9-76