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Oregon Administrative Rules
Chapter 162
10
Or. Admin. R. ch. 162, div. 10
Minimum Standards for Audits of Oregon Municipal Corporations
Secretary of State
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0000
Preface
0010
Definitions
0020
General Requirements
0030
Contracts
0050
Financial Statements
0115
Required Supplementary Financial Information (RSI)
0120
Supplementary Financial Information (SI)
0130
Schedule of Revenues, Expenditures/Expenses, and Changes in Fund Balances/Net Assets/Net Position, Budget and Actual (Each Fund)
0140
Schedule of Accountability for Independently Elected Officials
0190
Other Financial or Statistical Information (OI)
0200
Independent Auditor’s Review of Fiscal Affairs
0230
Accounting Records and Internal Control
0240
Public Fund Deposits
0250
Indebtedness
0260
Budget
0270
Insurance and Fidelity Bonds
0280
Programs Funded from Outside Sources
0295
Highway Funds
0300
Investments
0310
Public Contracts and Purchasing
0315
State School Fund
0316
Public Charter Schools
0320
Other Comments and Disclosures
0330
Extensions of Time to Deliver Audit Reports