The accountant may perform additional procedures, and report results, with respect to the AUP engagement as may be requested by the municipal corporation and included in a legally executed contract in accordance with OAR 162-040-0010. If additional procedures are performed, the accountant’s AUP report should include the procedures and results in a separate section titled “Other Procedures Performed.”

Statutory/Other Authority

ORS 297.465

Statutes/Other Implemented

ORS 297.465

History

AUDIT 1-2023, adopt filed 10/31/2023, effective 01/01/2024