Specifications include, but are not limited to: The City maintains ongoing budgetary control throughout the year using its financial management system. Budgetary control (expenditures cannot legally exceed appropriated amounts) is established at the department level within each fund. The city also maintains an encumbrance accounting system as one technique of accomplishing budgetary control. Encumbered amounts lapse at year-end. The City invites qualified independent certified public accounting firms to submit proposals to examine the financial statements of the City of Tigard, Oregon and its blended component unit, Town Center Development Agency, and any required “single audit” of federal programs for the fiscal years ending June 30, 2024, through June 30, 2027.
