Municipal Audit Law requires audits be performed pursuant to a contract between the independent accountant and the governing body, or managing or executive officer, of the municipal corporation. Laws governing contracts are prescribed in the Oregon Public Contracting Code, ORS Chapters 279A, 279B, and 279C.
Or. Admin. Code § 162-010-0030
SD 104, f. 2-20-76, ef. 7-1-76; DOA 3-1986, f. & ef. 5-29-86, Renumbered from 165-030-0020; DOA 1-1991, f. 3-8-91, cert. ef. 7-1-91; AUDIT 2-2001, f. 4-26-01, cert. ef. 7-1-01; AUDIT 1-2007, f. 6-7-07, cert. ef. 6-30-07; AUDIT 1-2010, f. 3-23-10, cert. ef. 4-1-10; AUDIT 1-2011, f. & cert. ef. 1-27-11; AUDIT 1-2014, f. & cert. ef. 2-13-14; AUDIT 2-2015, f. & cert. ef. 8/19/2015; AUDIT 3-2024, amend filed 06/03/2024, effective 7/1/2024Statutory/Other Authority: ORS 297.465
Statutes/Other Implemented: ORS 297.465