Oregon Administrative Rules
Chapter 166 - SECRETARY OF STATE, ARCHIVES DIVISION
Division 200 - CITY GENERAL RECORDS RETENTION SCHEDULE
Section 166-200-0220 - Accounting-Grants
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. Grants relate to funds received or disbursed by the city for a specific project or undertaking.
Grant Records - Minimum retention:
(1) Final reports from significant (as defined by city policy) grants to the city, retain permanently;
(2) Records documenting the purchase and/or disposal of real property, retain 10 years after substantial completion, or 3 years after final disposition, or as specified in agreement, whichever is longer;
(3) Other grant records, retain 3 years after annual or final expenditure report submitted and approved or, as specified in agreement, whichever is longer;
(4) Unsuccessful grant applications, retain 1 year after rejection or withdrawal.
Statutory/Other Authority: ORS 192 & 357
Statutes/Other Implemented: ORS 192.005 - 192.170 & 357.805 - 357.895