Oregon Administrative Rules
Chapter 166 - SECRETARY OF STATE, ARCHIVES DIVISION
Division 200 - CITY GENERAL RECORDS RETENTION SCHEDULE
Section 166-200-0205 - Accounting-Bonds

Universal Citation: OR Admin Rules 166-200-0205

Current through Register Vol. 63, No. 9, September 1, 2024

Accounting documents the financial transactions of the city to ensure the integrity, accuracy and control of city funds. Bonds document the repayment of funds provided to the city with external funds to finance long-term investments, or, in the case of government bonds, to finance current expenditures.

(1) Bond Foreclosure Records - Minimum retention: 3 years after final payment, redemption, sale, or action.

(2) Bond Records - Minimum retention: 3 years after final payment.

(3) Bonds Registers and Receipts - Minimum retention: 3 years after annual audit report issued.

Statutory/Other Authority: ORS 192 & 357

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

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.