Or. Admin. R. 918-308-0170 - Accounting Plan
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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