Or. Admin. R. 162-040-0010
Laws governing contracts are prescribed in the Oregon Public Contracting Code, ORS Chapters 279A, 279B, and 279C. AUP engagements shall be performed in accordance with a contract executed by the municipal corporation. The contract should clearly establish the nature of the services to be performed and shall clearly set forth the scope of work to be conducted by the accountant. The contract should include a provision for the reporting of agreed-upon procedures performed and results obtained. The municipality may ask the accountant to perform procedures outside the scope of those required by the Minimum Standards. Additional procedures should be established in the contract. The additional procedures and results may be included in the AUP report submitted for compliance with these Minimum Standards and should be clearly noted in a separate report section titled “Other Procedures Performed.”
ORS 297.465
ORS 297.465
AUDIT 1-2023, amend filed 10/31/2023, effective 01/01/2024
AUDIT 3-2015, f. & cert. ef. 8-19-15
AUDIT 1-2012, f. 2-9-12, cert. ef. 4-1-12
AUDIT 2-2007, f. 6-7-07, cert. ef. 6-30-07
DOA 2-1991, f. 3-8-91, cert. ef. 7-1-91, Renumbered from 165-040-0010
SD 6-1981, f. & ef. 9-1-81