Oregon Administrative Rules
Chapter 162 - SECRETARY OF STATE, AUDITS DIVISION
Division 40 - MINIMUM STANDARDS FOR AGREED-UPON PROCEDURES OF OREGON MUNICIPAL CORPORATIONS
Section 162-040-0054 - Required Supplementary Financial Information (RSI)
Universal Citation: OR Admin Rules 162-040-0054
Current through Register Vol. 63, No. 9, September 1, 2024
In addition to financial statements, the accountant should be aware that the Governmental Accounting Standards Board may determine that certain statements, schedules, statistical data, or other information are necessary to supplement, although not required to be a part of, the basic financial statements.
Stat. Auth.: ORS 297.465
Stats. Implemented: ORS 297.465
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