Or. Admin. R. 162-010-0230
The independent auditor shall state in a separately issued by-product report, that in planning the audit, he or she followed generally accepted auditing standards in obtaining an understanding of the entity and its internal control over financial reporting. If significant deficiencies, material weaknesses or other recommendations for improvements have been communicated in a separate letter to management or in a report issued in accordance with Government Auditing Standards, the independent auditor shall file a copy of the letter with the Secretary of State within 30 days of delivering the report to the municipal corporation.
ORS 297.465
ORS 297.465
AUDIT 2-2015, f. & cert. ef. 8-19-15
AUDIT 1-2014, f. & cert. ef. 2-13-14
AUDIT 1-2010, f. 3-23-10, cert. ef. 4-1-10
AUDIT 1-2007, f. 6-7-07, cert. ef. 6-30-07
AUDIT 2-2001, f. 4-26-01, cert. ef. 7-1-01
DOA 1-1991, f. 3-8-91, cert. ef. 7-1-91
DOA 3-1986, f. & ef. 5-29-86, Renumbered from 165-030-0215
SD 104-1975, f. 2-20-76, ef. 7-1-76