Or. Admin. Code § 166-200-0210

Current through Register Vol. 64, No. 1, January 1, 2025

Section 166-200-0210 - Accounting-Disbursements

Accounting documents the financial transactions of the city to ensure the integrity, accuracy and control of city funds. Disbursements document the payments and transactions of city purchases.

(1) Accounts Payable Records - Minimum retention: 3 years after annual audit report has been completed.

(2) Credit Slips - Minimum retention: 3 years after credit expired or redeemed.

(3) Emergency Management Assistance Expense Records - Minimum retention: 3 years after annual or final expenditure report submitted.

(4) Purchasing Records - Minimum retention: 3 years.

Or. Admin. Code § 166-200-0210

OSA 2-2014, f. & cert. ef. 8-7-14; OSA 3-2018, minor correction filed 11/28/2018, effective 11/28/2018

Statutory/Other Authority: ORS 192 & 357

Statutes/Other Implemented: ORS 192.005 - 192.170 & 357.805 - 357.895