Oregon Administrative Rules|Division 10 - MINIMUM STANDARDS FOR AUDITS OF OREGON MUNICIPAL CORPORATIONS

Section 162-010-0000 - Preface

Section 162-010-0010 - Definitions

Section 162-010-0020 - General Requirements

Section 162-010-0030 - Contracts

Section 162-010-0050 - Financial Statements

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

Section 162-010-0120 - Supplementary Financial Information (SI)

Section 162-010-0130 - Schedule of Revenues, Expenditures/Expenses, and Changes in Fund Balances/Net Assets/Net Position, Budget and Actual (Each Fund)

Section 162-010-0140 - Schedule of Accountability for Independently Elected Officials

Section 162-010-0150 - Repealed

Section 162-010-0160 - Repealed

Section 162-010-0170 - Repealed

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

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

Section 162-010-0230 - Accounting Records and Internal Control

Section 162-010-0240 - Public Fund Deposits

Section 162-010-0250 - Indebtedness

Section 162-010-0260 - Budget

Section 162-010-0270 - Insurance and Fidelity Bonds

Section 162-010-0280 - Programs Funded from Outside Sources

Section 162-010-0295 - Highway Funds

Section 162-010-0300 - Investments

Section 162-010-0310 - Public Contracts and Purchasing

Section 162-010-0315 - State School Fund

Section 162-010-0316 - Public Charter Schools

Section 162-010-0320 - Other Comments and Disclosures

Section 162-010-0330 - Extensions of Time to Deliver Audit Reports

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