Or. Admin. Code § 162-040-0001 - Preface

(1) Pursuant to the provisions of ORS 297.465, there is presented herewith the Minimum Standards for Review of Oregon Municipal Corporations.

(2) These Standards have been approved by the Oregon Board of Accountancy (the Board), and have been adopted by the Secretary of State as Administrative Rules under the provisions of ORS Chapter 183.

(3) All reviews of municipal corporations shall be made in accordance with these Standards, and all review reports shall be in the form prescribed herein.

Notes

Or. Admin. Code § 162-040-0001

AUDIT 2-2010, f. 3-23-10, cert. ef. 4-1-10; AUDIT 1-2012, f. 2-9-12, cert. ef. 4-1-12; AUDIT 3-2015, f. & cert. ef. 8/19/2015; AUDIT 1-2023, amend filed 10/31/2023, effective 1/1/2024

Statutory/Other Authority: ORS 297

Statutes/Other Implemented: ORS 297.465