Or. Admin. Code § 162-010-0200

Current through Register Vol. 64, No. 1, January 1, 2025

Section 162-010-0200 - Independent Auditor's Review of Fiscal Affairs

Each audit report shall contain appropriate comments and disclosures relating to the independent auditor's review of fiscal affairs and compliance with legal requirements. These comments and disclosures shall, at a minimum, reference the subjects set forth in OAR 162-010-0230 through 162-010-0320. The independent auditor is required to prepare working papers that show a clear understanding of the procedures performed, the evidence obtained and its source, and the conclusions reached to support each disclosure.

SD 104, f. 2-20-76, ef. 7-1-76; DOA 3-1986, f. & ef. 5-29-86, Renumbered from 165-030-0200; AUDIT 1-1998, f. 2-2-98, cert. ef. 2-15-98; AUDIT 1-2010, f. 3-23-10, cert. ef. 4-1-10; AUDIT 1-2014, f. & cert. ef. 2-13-14

Stat. Auth.: ORS 297

Stats. Implemented: ORS 328.465