OAR 162-010-0115: Required Supplementary Financial Information (RSI)

For financial statements presented in accordance with GAAP, the Governmental Accounting Standards Board has determined that certain statements, schedules, statistical data, or other information are necessary to supplement, although not required to be a part of, the basic financial statements. These standards do not place any additional responsibilities upon the independent auditor beyond those required by generally accepted auditing standards and OAR 162-10-0020(9)(c).