Oregon Administrative Rules
Chapter 162 - SECRETARY OF STATE, AUDITS DIVISION
Division 40 - MINIMUM STANDARDS FOR AGREED-UPON PROCEDURES OF OREGON MUNICIPAL CORPORATIONS
Section 162-040-0060 - Schedule of Revenues, Expenditures, and Changes in Fund Balances/Retained Assets, Budget and Actual (Each Fund)

The municipal corporation must prepare an individual schedule of revenues, expenditures/expenses, and changes in fund balances/net position, budget and actual, for each fund for which budgets are legally required. It must compare estimated with actual revenues or receipts, transfers in, expenditures or disbursements, transfers out and ending balances on the basis of the legally adopted budget. If the municipal corporation has made appropriations in a manner that differ materially from the presentation of estimated expenditures in the budget document, a separate schedule must be included that compares actual expenditures/expenses with the legally adopted appropriations.

Statutory/Other Authority: ORS 297.465

Statutes/Other Implemented: ORS 297.465