2017 ORS 341.670¹
System for reporting finances

(1) The community college districts of this state shall use the same system for reporting finances.

(2) The Office of Community Colleges and Workforce Development shall:

(a) Select the system, which may be an existing system; and

(b) Provide guidelines for implementation of the system.

(3) The system selected by the office shall include uniform identification of:

(a) Funds;

(b) Revenues by source; and

(c) Expenditures by function and object classification, as that term is defined in ORS 294.311 (Definitions for ORS 294.305 to 294.565).

(4) The office shall place data gathered from the system on the website of the office to ensure timely access to the information by the public. [2015 c.841 §2]

1 Legislative Counsel Committee, CHAPTER 341—Community Colleges, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors341.­html (2017) (last ac­cessed Mar. 30, 2018).
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.