|
Secretary of State, Audits Division
Municipal Audit Program
255 Capitol St. NE, Suite 180
Salem OR 97310
sos.oregon.gov/audits
News About Municipal Audits in Oregon
The Audits Division, Municipal Audit Program hereby provides notice of a permanent administrative order for OAR 162-040. Prior to the effective date of the administrative rule, the Municipal Audit Program held a public hearing and accepted public comments. The public comments and agency response is online. The effective date of these rule changes is January 1, 2024, and impacts municipalities for fiscal years ending on or after that date.
The adoption of these rules aligns with recent Legislative changes to Municipal Audit Law (ORS 297.405 to 297.990) which amended reviews to agreed-upon procedures (AUP) engagements. These amendments are necessary to provide municipal corporations and licensed municipal auditors with the minimum standards for AUP reports to remain in compliance with the law. These standards were developed in cooperation with the Oregon Board of Accountancy and consultation with the Oregon Society of Certified Public Accountants and other members of the municipal and audit community.
The Notice of Permanent Administrative Order is at: https://sos.oregon.gov/audits/Pages/rulemaking.aspx
Email us here.
Find Municipal Reports and Forms: https://sos.oregon.gov/audits/Pages/muniaudits.aspx
|
