The Division may, in its discretion, accept an independent audit, in lieu of a Division audit, if it determines the workpapers and procedures of the independent auditor meet Government Auditing Standards (where applicable), Generally Accepted Auditing Standards and other audit standards which may be adopted by the Division.

Statutory/Other Authority

ORS 179.040, 413.042 & 430.640

Statutes/Other Implemented

ORS 414.018 & 430.610–430.695

History

MHD 15-1998, f. 8-12-98, cert. ef. 9-1-98, Renumbered from 309-013-0020
MHD 9-1978, f. & ef. 12-11-78