OAR 162-010: Minimum Standards For Audits Of Oregon Municipal Corporations

24 rules in Division 010, Chapter 162 (Secretary of State, Audits Division).

  1. OAR 162-010-0000: Preface
  2. OAR 162-010-0010: Definitions
  3. OAR 162-010-0020: General Requirements
  4. OAR 162-010-0030: Contracts
  5. OAR 162-010-0050: Financial Statements
  6. OAR 162-010-0115: Required Supplementary Financial Information (RSI)
  7. OAR 162-010-0120: Supplementary Financial Information (SI)
  8. OAR 162-010-0130: Schedule of Revenues, Expenditures/Expenses, and Changes in Fund Balances/Net Assets/Net Position, Budget and Actual (Each Fund)
  9. OAR 162-010-0140: Schedule of Accountability for Independently Elected Officials
  10. OAR 162-010-0190: Other Financial or Statistical Information (OI)
  11. OAR 162-010-0200: Independent Auditor’s Review of Fiscal Affairs
  12. OAR 162-010-0230: Accounting Records and Internal Control
  13. OAR 162-010-0240: Public Fund Deposits
  14. OAR 162-010-0250: Indebtedness
  15. OAR 162-010-0260: Budget
  16. OAR 162-010-0270: Insurance and Fidelity Bonds
  17. OAR 162-010-0280: Programs Funded from Outside Sources
  18. OAR 162-010-0295: Highway Funds
  19. OAR 162-010-0300: Investments
  20. OAR 162-010-0310: Public Contracts and Purchasing
  21. OAR 162-010-0315: State School Fund
  22. OAR 162-010-0316: Public Charter Schools
  23. OAR 162-010-0320: Other Comments and Disclosures
  24. OAR 162-010-0330: Extensions of Time to Deliver Audit Reports