Oregon Administrative Rules
Chapter 166 - SECRETARY OF STATE, ARCHIVES DIVISION
Division 200 - CITY GENERAL RECORDS RETENTION SCHEDULE
Section 166-200-0210 - Accounting-Disbursements

Universal Citation: OR Admin Rules 166-200-0210

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. 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.

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.