Basic Accounting Records
Source:
Rule 309-013-0200 — Basic Accounting Records, https://secure.sos.state.or.us/oard/view.action?ruleNumber=309-013-0200.
309‑013‑0030
Management of Trust Accounts and Patient Funds in State Institutions 309‑013‑0035
Purpose and Statutory Authority 309‑013‑0040
Definitions 309‑013‑0045
Wage Standards 309‑013‑0055
Hiring Procedure 309‑013‑0060
Payroll Procedure 309‑013‑0075
Purpose and Statutory Authority 309‑013‑0080
Definitions 309‑013‑0085
Reporting of Suspected Fraud and Embezzlement 309‑013‑0090
Investigation of Suspected Fraud and Embezzlement 309‑013‑0095
Consequences of Failure to Adopt Procedures 309‑013‑0100
Disclosure Requirement 309‑013‑0105
Disciplinary Action 309‑013‑0120
Purpose and Statutory Authority 309‑013‑0130
Definitions 309‑013‑0140
Scope and Application of the Rule 309‑013‑0150
Revenue 309‑013‑0160
Expenses 309‑013‑0170
Audit Process and Reports 309‑013‑0180
Disposition of Audit Findings 309‑013‑0190
Provider Appeals 309‑013‑0200
Basic Accounting Records 309‑013‑0210
Internal Controls 309‑013‑0220
Independent Audit Reports
Management of Trust Accounts and Patient Funds in State Institutions 309‑013‑0035
Purpose and Statutory Authority 309‑013‑0040
Definitions 309‑013‑0045
Wage Standards 309‑013‑0055
Hiring Procedure 309‑013‑0060
Payroll Procedure 309‑013‑0075
Purpose and Statutory Authority 309‑013‑0080
Definitions 309‑013‑0085
Reporting of Suspected Fraud and Embezzlement 309‑013‑0090
Investigation of Suspected Fraud and Embezzlement 309‑013‑0095
Consequences of Failure to Adopt Procedures 309‑013‑0100
Disclosure Requirement 309‑013‑0105
Disciplinary Action 309‑013‑0120
Purpose and Statutory Authority 309‑013‑0130
Definitions 309‑013‑0140
Scope and Application of the Rule 309‑013‑0150
Revenue 309‑013‑0160
Expenses 309‑013‑0170
Audit Process and Reports 309‑013‑0180
Disposition of Audit Findings 309‑013‑0190
Provider Appeals 309‑013‑0200
Basic Accounting Records 309‑013‑0210
Internal Controls 309‑013‑0220
Independent Audit Reports