Statutes, codes, and regulations
Oregon Administrative Code
Chapter 162 - SECRETARY OF STATE, AUDITS DIVISION
Division 40 - MINIMUM STANDARDS FOR AGREED-UPON PROCEDURES OF OREGON MUNICIPAL CORPORATIONS
Section 162-040-0170 - Reporting Results of Additional Procedures

Or. Admin. R. 162-040-0170

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Current through Register Vol. 63, No. 8, August 1, 2024
Section 162-040-0170 - Reporting Results of Additional Procedures

The accountant may perform additional procedures, and report results, with respect to the AUP engagement as may be requested by the municipal corporation and included in a legally executed contract in accordance with OAR 162-040-0010. If additional procedures are performed, the accountant's AUP report should include the procedures and results in a separate section titled "Other Procedures Performed."

Or. Admin. R. 162-040-0170

AUDIT 1-2023, adopt filed 10/31/2023, effective 1/1/2024

Statutory/Other Authority: ORS 297.465

Statutes/Other Implemented: ORS 297.465