Or. Admin. R. 162-040-0054

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

Section 162-040-0054 - Required Supplementary Financial Information (RSI)

In addition to financial statements, the accountant should be aware that the Governmental Accounting Standards Board may determine that certain statements, schedules, statistical data, or other information are necessary to supplement, although not required to be a part of, the basic financial statements.

Or. Admin. R. 162-040-0054

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

Stat. Auth.: ORS 297.465

Stats. Implemented: ORS 297.465