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).

Statutory/Other Authority

ORS 297

Statutes/Other Implemented

ORS 297.465

History

AUDIT 1-2014, f. & cert. ef. 2-13-14
AUDIT 1-2007, f. 6-7-07, cert. ef. 6-30-07