In addition to financial statements, the accountant should be aware that the Governmental Accounting Standards Board may determine 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.

Statutory/Other Authority

ORS 297.465

Statutes/Other Implemented

ORS 297.465

History

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