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The Oregon Administrative Rules contain OARs filed through October 15, 2014

 

Secretary of State

Audits Division

DIVISION 1

PROCEDURAL RULES

162-001-0000 Notice of Proposed Rule

162-001-0005 Model Rules of Procedure

DIVISION 10

MINIMUM STANDARDS FOR AUDITS OF OREGON MUNICIPAL CORPORATIONS

Minimum Standards

162-010-0000 Preface

162-010-0010 Definitions

162-010-0020 General Requirements

162-010-0030 Contracts

162-010-0050 Financial Statements

162-010-0115 Required Supplementary Financial Information (RSI)

162-010-0120 Supplementary Financial Information (SI)

162-010-0130 Schedule of Revenues, Expenditures/Expenses, and Changes in Fund Balances/Net Assets/Net Position, 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

162-010-0190 Other Financial or Statistical Information (OI)

162-010-0200 Independent Auditor’s Review of Fiscal Affairs

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

DIVISION 40

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

DIVISION 50

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

Oregon Secretary of State • 136 State Capitol • Salem, OR 97310-0722

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