Oregon Administrative Rules
Chapter 162 - SECRETARY OF STATE, AUDITS DIVISION
Division 40 - MINIMUM STANDARDS FOR AGREED-UPON PROCEDURES OF OREGON MUNICIPAL CORPORATIONS
Section 162-040-0010 - Contracts

Universal Citation: OR Admin Rules 162-040-0010
Current through Register Vol. 63, No. 9, September 1, 2024

Laws governing contracts are prescribed in the Oregon Public Contracting Code, ORS Chapters 279A, 279B, and 279C. Reviews shall be performed in accordance with a contract executed by the municipal corporation. The contract should clearly establish the nature of the services to be performed and shall clearly set forth the scope of work to be conducted by the accountant. The contract should include a provision for the expression of limited assurance on the financial statements of the municipal corporation. It should also provide for the accountant to make a reasonable attempt to draft the financial statements for the municipal corporation if the municipal corporation has not prepared them.

Statutory/Other Authority: ORS 297.465

Statutes/Other Implemented: ORS 297.465

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.