Oregon Administrative Rules
Chapter 918 - DEPARTMENT OF CONSUMER AND BUSINESS SERVICES, BUILDING CODES DIVISION
Division 308 - ELECTRICAL PROGRAM MUNICIPAL ADMINISTRATION
Section 918-308-0170 - Accounting Plan
Universal Citation: OR Admin Rules 918-308-0170
Current through Register Vol. 63, No. 3, March 1, 2024
The municipality shall have an accounting system which segregates electrical revenues, shows the source of electrical income including interest earned on held funds, shows charges, and where electrical revenues were spent. If overhead charges to the inspecting organization are based on allocations, the allocations must be supportable under general accounting principles.
Stat. Auth.: ORS 479.730
Stats. Implemented: ORS 479.855, 455.148 & 455.150
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