OAR 162-010-0000: Preface

Edition: Current OARD snapshotEffective: 2015-08-19Last verified: 2026-09-07

(1) Pursuant to the provisions of ORS 297.465, there is presented herewith the Minimum Standards for Audits of Oregon Municipal Corporations. (2) These Standards have been approved by the Oregon Board of Accountancy (the Board), and have been adopted by the Secretary of State as Administrative Rules under the provisions of ORS Chapter 183. (3) All audits of municipal corporations shall be made in accordance with these Standards, and all audit reports shall be in the form prescribed herein.

Official history and status

Statutory/Other Authority: ORS 297

Statutes/Other Implemented: ORS 297.465

History: AUDIT 2-2015, f. & cert. ef. 8-19-15 AUDIT 1-2014, f. & cert. ef. 2-13-14 AUDIT 1-2010, f. 3-23-10, cert. ef. 4-1-10 AUDIT 1-2007, f. 6-7-07, cert. ef. 6-30-07 AUDIT 2-2001, f. 4-26-01, cert. ef. 7-1-01 DOA 2-1995, f. 3-1-95, cert. ef. 7-1-95 DOA 1-1991, f. 3-8-91, cert. ef. 7-1-91 DOA 3-1986, f. & cert. ef. 5-29-86

This rule cites

ORS 297.465 — resolved
ORS Chapter 183 — target_record_not_published

Cited by

No inbound citations found.

Official source: https://secure.sos.state.or.us/oard/