OAR 162-010-0140
Schedule of Accountability for Independently Elected Officials


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.

Source: Rule 162-010-0140 — Schedule of Accountability for Independently Elected Officials, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=162-010-0140.

Last Updated

Jun. 8, 2021

Rule 162-010-0140’s source at or​.us