Or. Admin. R. 162-040-0010

Current through Register Vol. 63, No. 8, August 1, 2024

Section 162-040-0010 - Contracts

Laws governing contracts are prescribed in the Oregon Public Contracting Code, ORS Chapters 279A, 279B, and 279C. Reviews shall be performed in accordance with a contract executed by the municipal corporation. The contract should clearly establish the nature of the services to be performed and shall clearly set forth the scope of work to be conducted by the accountant. The contract should include a provision for the expression of limited assurance on the financial statements of the municipal corporation. It should also provide for the accountant to make a reasonable attempt to draft the financial statements for the municipal corporation if the municipal corporation has not prepared them.

Or. Admin. R. 162-040-0010

SD 6-1981, f. & ef. 9-1-81; DOA 2-1991, f. 3-8-91, cert. ef. 7-1-91, Renumbered from 165-040-0010; AUDIT 2-2007, f. 6-7-07, cert. ef. 6-30-07; 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 297.465

Statutes/Other Implemented: ORS 297.465