1. (1) An approved recovery school’s financials shall be audited annually in accordance with Municipal Audit Law. The audit may be included as a special report within the audit of the ESD, school district, or public charter school. If the approved recovery school’s audit is not included, the approved recovery school must submit an audit that minimally include:

   1. (a) Expenditures of the approved recovery school for administration, instruction, recovery programs, attendance, health services, operation of plant, maintenance of plant, fixed charges, transportation, food service, and student body activities; and
   2. (b) Revenue from public and private sources including fees.
2. (2) Audited financial statements shall be submitted to the Oregon Department of Education.
3. (3) An approved recovery school may be required to provide the Oregon Department of Education with regular financial reports described in the agreement to operate an approved recovery school.

Statutory/Other Authority

ORS 336.680

Statutes/Other Implemented

ORS 336.680

History

ODE 52-2024, adopt filed 10/25/2024, effective 10/25/2024