Oregon Municipal Forms and Plan of Action Templates — (Summary of Revenues and Expenditures (NEW)?) are documents used by municipalities in Oregon for budgeting purposes. These forms and templates provide a comprehensive overview of the municipality’s financial resources and expenditures. The forms and templates help to organize and track a variety of financial information, including sources of revenue, projected expenses, and actual expenditures. The forms and templates allow Oregon municipalities to create a detailed budget and plan of action for the upcoming year. There are two types of Oregon Municipal Forms and Plan of Action Templates — (Summary of Revenues and Expenditures (NEW)?): the General Summary of Revenues and Expenditures and the Detailed Summary of Revenues and Expenditures. The General Summary provides a comprehensive overview of the municipality’s financial resources and expenditures and includes information such as total revenues, total expenses, and net income. The Detailed Summary provides a more detailed view of the municipality’s financial resources and expenditures and includes information such as revenue sources, expenses by category, and actual expenditures. Both forms and templates provide municipalities with the information they need to create a budget and plan of action for the upcoming year.
Oregon Municipal Forms and Plan of Action Templates - (Summary of Revenues and Expenditures (NEW)? )
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What triggers the requirement for a Single Audit? Any non-federal entity that expends $750,000 or more in federal award funds during its fiscal year is required to obtain a Single Audit (or Program-specific Audit, if applicable.)
MUNICIPAL AUDITOR means the person or firm appointed by Council from time to time under the Act to perform audits of the Records or Record Series in the custody and control of the City in relation to financial, legal, and legislative requirements and to approve the Retention Periods for such Records.
Audit assists the legislatures in the exercise of financial control over the executive Government. The executive Government and not Audit is responsible for enforcing economy and efficiency in the expenditure of public money.
An accountability audit evaluates whether a local government has adhered to applicable state laws, regulations and its own policies and procedures. We audit records to ensure public funds are accounted for and controls are in place to protect public resources from misappropriation and misuse.
An audit committee plays a key role in assisting a local government to fulfil its governance and oversight responsibilities in relation to financial reporting, internal control structure, risk management systems, legislative compliance, ethical accountability and the internal and external audit functions.