Or. Admin. R. 589-002-0900 - Reporting Requirements
(1)
Colleges are required to submit, on or before January 30 of each year, reports
of the revenues and expenditures, classified according to the format supplied
by the Office.
(2) Colleges are
required to submit enrollment reports for fourth week estimates by Friday of
the fifth week of each term, and a term-end enrollment report by Friday of the
sixth week following the close of each term. If reports are outstanding at the
time of the quarterly payments, payment to the college(s) not reporting may be
delayed at the discretion of the Director.
(3) Colleges are required to submit to the
Office one copy of their final audits no later than January 2 of each year
following the year for which the audits are conducted.
(4) Rules governing the classification of
revenue and expenditure accounts for community colleges are contained in the
Community College Accounting Manual published by the Office (latest edition).
Budget documents and audit reports will conform to these rules. The Commission
adopts this publication to fulfill its responsibilities by reference as set
forth in ORS 294.393.
Notes
Publications: Publications referenced are available from the agency.
Stat. Auth.: ORS 294.352, 341.015 & 341.626
Stats. Implemented: ORS 294.352, 294.356, 341.626 & 341.709
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