OAR 162-040: Minimum Standards For Agreed-Upon Procedures Of Oregon Municipal Corporations

13 rules in Division 040, Chapter 162 (Secretary of State, Audits Division).

  1. OAR 162-040-0001: Preface
  2. OAR 162-040-0002: Definitions
  3. OAR 162-040-0005: General Requirements
  4. OAR 162-040-0010: Contracts
  5. OAR 162-040-0020: Financial Statements
  6. OAR 162-040-0054: Required Supplementary Financial Information (RSI)
  7. OAR 162-040-0055: Supplementary Information (SI)
  8. OAR 162-040-0060: Statement/Schedule of Revenues/Receipts, Expenditures/Expenses, and Changes in Fund Balances/Net Position, Budget and Actual (Each Fund)
  9. OAR 162-040-0085: Other Financial or Statistical Information (OI)
  10. OAR 162-040-0095: Officers and Registered Agent of the Municipal Corporation
  11. OAR 162-040-0096: Management Representation of Fiscal Affairs
  12. OAR 162-040-0165: Agreed-Upon Procedures
  13. OAR 162-040-0170: Reporting Results of Additional Procedures