Oregon Administrative Rules
Chapter 162 - SECRETARY OF STATE, AUDITS DIVISION
Division 10 - MINIMUM STANDARDS FOR AUDITS OF OREGON MUNICIPAL CORPORATIONS
- Section 162-010-0000 - Preface
- Section 162-010-0010 - Definitions
- Section 162-010-0020 - General Requirements
- Section 162-010-0030 - Contracts
- Section 162-010-0050 - Financial Statements
- Section 162-010-0115 - Required Supplementary Financial Information (RSI)
- Section 162-010-0120 - Supplementary Financial Information (SI)
- Section 162-010-0130 - Schedule of Revenues, Expenditures/Expenses, and Changes in Fund Balances/Net Assets/Net Position, Budget and Actual (Each Fund)
- Section 162-010-0140 - Schedule of Accountability for Independently Elected Officials
- Section 162-010-0150 - Repealed
- Section 162-010-0160 - Repealed
- Section 162-010-0170 - Repealed
- Section 162-010-0190 - Other Financial or Statistical Information (OI)
- Section 162-010-0200 - Independent Auditor's Review of Fiscal Affairs
- Section 162-010-0230 - Accounting Records and Internal Control
- Section 162-010-0240 - Public Fund Deposits
- Section 162-010-0250 - Indebtedness
- Section 162-010-0260 - Budget
- Section 162-010-0270 - Insurance and Fidelity Bonds
- Section 162-010-0280 - Programs Funded from Outside Sources
- Section 162-010-0295 - Highway Funds
- Section 162-010-0300 - Investments
- Section 162-010-0310 - Public Contracts and Purchasing
- Section 162-010-0315 - State School Fund
- Section 162-010-0316 - Public Charter Schools
- Section 162-010-0320 - Other Comments and Disclosures
- Section 162-010-0330 - Extensions of Time to Deliver Audit Reports
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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