OAR 162-040-0001: Preface

(1) Pursuant to the provisions of ORS 297.465, there is presented herewith the Minimum Standards for Agreed-Upon Procedures (AUP) 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 AUP reports and financial statements of municipal corporations shall be made in accordance with these Standards, and shall be in the form prescribed herein.