Oregon Administrative Rules
Chapter 309 - OREGON HEALTH AUTHORITY, HEALTH SYSTEMS DIVISION: BEHAVIORAL HEALTH SERVICES
Division 13 - ACCOUNTING AND BUSINESS PRACTICES
Section 309-013-0220 - Independent Audit Reports
Universal Citation: OR Admin Rules 309-013-0220
Current through Register Vol. 63, No. 9, September 1, 2024
The Division may, in its discretion, accept an independent audit, in lieu of a Division audit, if it determines the workpapers 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 Division.
Stat. Auth.: ORS 179.040 & 413.042 & 430.640
Stats. Implemented: ORS 414.018 & 430.610-430.695
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