Or. Rev. Stat. § 294.155
Annual audit report; monthly report
Oregon · Oregon Revised Statutes Chapter 294 — County and Municipal Financial Administration · Status: effective
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- Or. Rev. Stat. § 294.155, Annual audit report; monthly report, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2492640
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Full text
(1) The custodial officer for a local government that holds and invests funds on behalf of another government unit shall at least once a year submit an audited report to that government unit for which funds are invested. An audit report shall be submitted to the local governmental unit or units within 30 days after receipt of the audit report by the custodial officer’s governing body. This subsection shall not apply to municipal corporations or political subdivisions exempt from municipal audits in ORS 297.435.
(2) The custodial officer shall prepare a report not less than monthly to each county, municipality, school district and other political subdivision the segregated funds of which the custodial officer is then investing, as to changes made in the investments of the funds of that body during the preceding month. If requested by that body, the custodial officer shall furnish to it details on the investment transactions for its fund. The custodial officer shall also provide copies of any investment policy which has been adopted to the custodial officer’s governing body upon request.