The OYA may, at its discretion, accept an independent audit, in lieu of an OYA audit, if it determines the work papers 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 OYA.

Statutory/Other Authority

ORS 420A.025

Statutes/Other Implemented

ORS 420A.010

History

OYA 1-2005, f. & cert. ef. 1-11-05
OYA 4-2001, f. & cert. ef. 4-20-01