Oregon Administrative Rules
Chapter 162 - SECRETARY OF STATE, AUDITS DIVISION
Division 10 - MINIMUM STANDARDS FOR AUDITS OF OREGON MUNICIPAL CORPORATIONS
Section 162-010-0330 - Extensions of Time to Deliver Audit Reports
Current through Register Vol. 63, No. 3, March 1, 2024
If the required report is not filed with the Secretary of State within six months following the end of the fiscal year, the municipal corporation shall file a written request for extension of time. The request shall state the reasons for the delay and the expected filing date of the report. The Secretary of State, for good cause shown, may grant the request for a reasonable period of time.
(1) Requests for extensions of time to deliver audit reports must be submitted on forms provided by the Secretary of State. The request must contain the following information:
(2) A request for extension of time shall be submitted to the Secretary of State. The Secretary of State shall notify the independent auditor and the municipal corporation of its approval to grant an extension of time or reasons for its disapproval.
Stat. Auth.: ORS 297
Stats. Implemented: ORS 297.465