OAR 137-078-0040
Fiscal and Contracting Requirements

In addition to Program application documents, subsidiary record documentations, and source documents, e.g., invoices, time and payroll records, and cost computations are the instruments upon which expenditure of grant Funding and Program compliance will be determined. All ledger account entries must be supported by secondary or intermediate records in the original source documentation. Programs shall follow Generally Accepted Accounting Principles (GAAP) standards. Programs that do not follow GAAP standards and practices may be subject to an additional program reviews which may result in non-renewal of program approval.

Source: Rule 137-078-0040 — Fiscal and Contracting Requirements, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=137-078-0040.

Last Updated

Jun. 8, 2021

Rule 137-078-0040’s source at or​.us