OAR 125-035-0060: Audit

(1) A Secretary of State’s Audit Division review shall be performed in accordance with the external audit requirements of the Office of Management and Budget Circular No. A-128 “Audits of State and Local Governments.” Two copies of this audit report made pursuant to this Circular shall be provided to the appropriate General Services Administration regional office. This review shall cover the conformance of the state agency with the state plan of operation and the requirements of 41 CFR 101-44. (2) General Services Administration representatives may review SASP operations periodically, and may for appropriate reasons, conduct their own audit of the SASP following due notice to the Governor of the reasons for such audit. Financial records and all other books and records of the SASP shall be made available to all authorized Federal activities. [Publications: Publications referenced are available from the agency.]