The Oregon Administrative Rules contain OARs filed through April 15, 2013 
Secretary of State
Audits Division
162-001-0000 Notice of Proposed Rule
162-001-0005 Model Rules of Procedure
MINIMUM STANDARDS FOR AUDITS OF OREGON MUNICIPAL CORPORATIONS
Minimum Standards
162-010-0000 Preface
162-010-0010 Definitions
162-010-0020 Introduction
162-010-0030 General Requirements
162-010-0050 Financial Statements
162-010-0115 Required Supplementary Financial Information (RSI)
162-010-0120 Other Supplementary Financial Information
162-010-0130 Schedule of Revenues, Expenditures/Expenses, and Changes in Fund Balances/Net Assets, Budget and Actual (Each Fund)
162-010-0140 Schedule of Accountability for Independently Elected Officials
162-010-0150 Schedule of Property Tax Transactions or Acreage Assessments
162-010-0160 Schedule of Bonded or Long-Term Debt Transactions
162-010-0170 Schedule of Future Requirements for Retirement of Bonded or Long-Term Debt
162-010-0190 Other Financial or Statistical Information
162-010-0200 Required Disclosures and Independent Auditors Comments
162-010-0230 Accounting Records and Internal Control
162-010-0240 Public Fund Deposits
162-010-0250 Indebtedness
162-010-0260 Budget
162-010-0270 Insurance and Fidelity Bonds
162-010-0280 Programs Funded from Outside Sources
162-010-0295 Highway Funds
162-010-0300 Investments
162-010-0310 Public Contracts and Purchasing
162-010-0315 State School Fund
162-010-0316 Public Charter Schools
162-010-0320 Other Comments and Disclosures
162-010-0330 Extensions of Time to Deliver Audit Reports
MINIMUM STANDARDS FOR REVIEW OF OREGON MUNICIPAL CORPORATIONS
162-040-0001 Preface
162-040-0002 Definitions
162-040-0005 Introduction
162-040-0010 General Requirements
162-040-0020 Financial Statements
162-040-0050 Notes to Financial Statements
162-040-0054 Required Supplementary Financial Information (RSI)
162-040-0055 Supplementary Information
162-040-0060 Schedule of Revenues, Expenditures, and Changes in Fund Balances/Retained Assets, Budget and Actual (Each Fund)
162-040-0065 Schedule of Property Tax Transactions or Acreage Assessments
162-040-0070 Schedule of Bonded or Long-Term Debt Transactions
162-040-0075 Schedule of Future Requirements for Retirement of Bonded or Long-Term Debt
162-040-0085 Other Financial or Statistical Information
162-040-0095 Officers and Registered Agent of the Municipal Corporation
162-040-0096 Management Representation of Fiscal Affairs
162-040-0150 Other Comments and Disclosures
162-040-0155 Suggested Review Procedures
162-040-0160 Extensions of Time to Deliver Review Reports
AUDITS CONDUCTED BY SECRETARY OF STATE
162-050-0020 Audits of School Districts and Education Service Districts
Notes
1.) The OAR Compilation is updated on the first of each month to include all rule actions filed with the Secretary of State’s Office by the 15th of the previous month, or by the previous workday if the 15th is on a weekend or holiday.
2.) The official copy of an Oregon Administrative Rule is contained in the Administrative Order filed at the Archives Division, 800 Summer St. NE, Salem, Oregon 97310. Any discrepancies with the published version are satisfied in favor of the Administrative Order. The Oregon Administrative Rules and the Oregon Bulletin are copyrighted by the Oregon Secretary of State. Terms and Conditions of Use