Oregon Administrative Code

162-001-0005 Model Rules of Procedure The Model Rules of Procedure as promulgated by the Attorney General of the State of Oregon under the Administrative Procedures Act effective January 1, 2006, are adopted as the rules of procedure for the Audits Division of the Secretary of St…

162-010-0000 Preface (1) Pursuant to the provisions of ORS 297.465, there is presented herewith the Minimum Standards for Audits of Oregon Municipal Corporations. (2) These Standards have been approved by the Oregon Board of Accountancy (the Board), and have been adopted by the S…

162-010-0010 Definitions The following definitions describe terms within the context of their application to Municipal Audit Law. (1) “Independent Auditor” means the Accountants whose names are included in the roster prepared and maintained by the Oregon Board of Accountancy and …

162-010-0020 General Requirements (1) All municipal corporations, as defined in ORS 297.405, are required to have their accounts and fiscal affairs audited annually in accordance with generally accepted auditing standards as promulgated by the American Institute of Certified Publ…

162-010-0030 Contracts 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 C…

162-010-0050 Financial Statements (1) The GASB is recognized as the standard-setting authority of GAAP for state and local governments. As such, fair presentation of financial position and results of operations in conformity with GAAP for Oregon municipal corporations are those f…

162-010-0115 Required Supplementary Financial Information (RSI) For financial statements presented in accordance with GAAP, the Governmental Accounting Standards Board has determined that certain statements, schedules, statistical data, or other information are necessary to suppl…

162-010-0120 Supplementary Financial Information (SI) In addition to financial statements, notes and required supplementary information thereto, certain other financial information is considered necessary for full disclosure of the fiscal affairs of Oregon municipal corporations.…

162-010-0130 Schedule of Revenues, Expenditures/Expenses, and Changes in Fund Balances/Net Assets/Net Position, Budget and Actual (Each Fund) An individual schedule of receipts/revenues, expenditures/expenses, and changes in fund balances/net position, budget and actual, must be …

162-010-0140 Schedule of Accountability for Independently Elected Officials A schedule of accountability must be prepared for each independently elected official collecting or receiving money on behalf of the municipal corporation. This schedule is to present, at a minimum, begin…

162-010-0190 Other Financial or Statistical Information (OI) The report may include such other financial or statistical information as desired by the municipal corporation, including financial statements relating specifically to programs funded wholly or partially by other govern…

162-010-0200 Independent Auditor’s Review of Fiscal Affairs Each audit report shall contain appropriate comments and disclosures relating to the independent auditor’s review of fiscal affairs and compliance with legal requirements. These comments and disclosures shall, at a minim…

162-010-0230 Accounting Records and Internal Control The independent auditor shall state in a separately issued by-product report, that in planning the audit, he or she followed generally accepted auditing standards in obtaining an understanding of the entity and its internal con…

162-010-0240 Public Fund Deposits There shall be comments regarding the municipal corporation's compliance with ORS Chapter 295 — Depositories of Public Funds and Securities. Statutory/Other Authority: ORS 297 Statutes/Other Implemented: ORS 297.465 History: AUDIT 1-2010, f. 3-23…

162-010-0250 Indebtedness There shall be comments regarding the municipal corporation’s compliance relating to short-term and long-term debt. These comments shall include limitations on the amount of debt which may be incurred, liquidation of debt within the prescribed period of …

162-010-0260 Budget Compliance with legal requirements relating to the preparation, adoption, and execution of the annual or biennial budget for the year being audited, and the preparation and adoption of the budget for the next succeeding year shall be disclosed. The auditor sha…

162-010-0270 Insurance and Fidelity Bonds Compliance with legal requirements and the government’s policies relating to insurance and fidelity bond coverage shall be disclosed. Recommendations for further review of coverage by qualified individuals may be included, if appropriate.…

162-010-0280 Programs Funded from Outside Sources (1) Compliance with appropriate laws, rules, and regulations pertaining to programs funded wholly or partially by other governmental agencies shall be disclosed. This would include, but not necessarily be limited to, state and fed…

162-010-0295 Highway Funds Compliance with legal requirements, (as contained in Article IX, section 3a of the Oregon Constitution), pertaining to the use of revenue from taxes on motor vehicle use and fuel shall be disclosed. The auditor shall also disclose compliance with statut…

162-010-0300 Investments Compliance with legal requirements, (as contained in ORS Chapter 294), pertaining to the investment of public funds shall be disclosed. Statutory/Other Authority: ORS 297.465 Statutes/Other Implemented: ORS 297.465 History: DOA 1-1991, f. 3-8-91, cert. ef…

162-010-0310 Public Contracts and Purchasing Compliance with Public Contracting Code, ORS Chapters 279A, 279B and 279C pertaining to: The awarding of public contracts; and the construction of public improvements shall be disclosed. Statutory/Other Authority: ORS 297 Statutes/Othe…

162-010-0315 State School Fund There shall be comments regarding the school district’s compliance with legal requirements as stated in ORS 327.013 and as further defined by the Oregon State Department of Education pertaining to the district’s calculation and reporting of the fact…

162-010-0316 Public Charter Schools Public charter schools created under ORS Chapter 338 are subject to review and compliance with the following: (1) Insurance and Fidelity Bonds — OAR 162-010-0270; (2) Programs Funded from Outside Sources — OAR 162-010-0280; and (3) Public Contr…

162-010-0320 Other Comments and Disclosures (1) The independent auditor shall include such other comments or disclosures with respect to the review of fiscal affairs and compliance with legal requirements as may be appropriate in the circumstances. (2) Other comments and disclosu…

162-010-0330 Extensions of Time to Deliver Audit Reports If the required report is not filed with the Secretary of State within six months following the end of the fiscal year, the municipal corporation shall file a written request for extension of time. The request shall state t…

162-040-0001 Preface (1) Pursuant to the provisions of ORS 297.465, there is presented herewith the Minimum Standards for Agreed-Upon Procedures (AUP) of Oregon Municipal Corporations. (2) These Standards have been approved by the Oregon Board of Accountancy (the Board) and have …

162-040-0002 Definitions The following definitions describe terms within the context of their application to Municipal Audit Law. (1) Agreed-Upon Procedures (AUP): Agreed-upon procedures are a service, an attestation engagement, the objectives of which are to perform specific pro…

162-040-0005 General Requirements (1) All municipal corporations, as defined in ORS 297.405, are required to have their accounts and fiscal affairs audited annually, unless they are exempt from audit under ORS 297.435. The following administrative rules apply to agreed-upon proce…

162-040-0010 Contracts Laws governing contracts are prescribed in the Oregon Public Contracting Code, ORS Chapters 279A, 279B, and 279C. AUP engagements shall be performed in accordance with a contract executed by the municipal corporation. The contract should clearly establish t…

162-040-0020 Financial Statements (1) The Governmental Accounting Standards Board (GASB) is recognized as the standard-setting body of GAAP for state and local governments. As such, Oregon municipal corporation financial statements and related notes presented in conformity with G…

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 necess…

162-040-0055 Supplementary Information (SI) In addition to the basic financial statements, notes, and required supplementary information thereto, supplementary information is considered necessary for full disclosure and compliance with various laws, rules, and regulations relatin…

162-040-0060 Statement/Schedule of Revenues/Receipts, Expenditures/Expenses, and Changes in Fund Balances/Net Position, Budget and Actual (Each Fund) The municipal corporation must prepare an individual statement or schedule of revenues/receipts, expenditures/expenses, and change…

162-040-0085 Other Financial or Statistical Information (OI) The report may include such other financial or statistical information as desired by the municipal corporation, including financial statements or schedules relating specifically to programs funded wholly or partially by…

162-040-0095 Officers and Registered Agent of the Municipal Corporation Immediately inside the front cover, each financial report shall contain the names and addresses of officers of the municipal corporation and members of its governing body. In addition, financial reports of sp…

162-040-0096 Management Representation of Fiscal Affairs (1) Each report shall include inside the back cover a signed report of management’s representation of the municipal corporation’s compliance with its fiscal affairs. At a minimum, the report should include the representatio…

162-040-0165 Agreed-Upon Procedures The following procedures are required for agreed-upon procedures engagements performed in accordance with ORS 297.435. In performing procedures and reporting the results: (1) Total amounts must include all funds and activities of the municipal …

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…

162-050-0020 Audits of School Districts and Education Service Districts (1) Pursuant to ORS 297.210, the Secretary of State shall use the following factors to determine whether to initiate a performance audit of a school district or education service district: (a) Total annual ex…

162-050-0030 Audit Selection Criteria The Audits Division of the Office of the Secretary of State is responsible for producing performance audits that result in reports and recommendations that can generate significant improvements in government programs to benefit the public. An…

165-001-0000 Notice of Proposed Rule Before adopting, amending or repealing any permanent rule, the Secretary of State, Elections Division will give notice of the intended action: (1) In the Secretary of State's Bulletin referred to in ORS 183.360 at least 21 days prior to the ef…

165-001-0005 Model Rules of Procedure The Uniform and Model Rules of Procedure, OAR 137-001-0007 through 137-002-0060 as adopted by the Attorney General of the State of Oregon under the Administrative Procedures Act, effective January 1, 2008, are adopted as the rules of procedur…

165-001-0009 Definitions Unless the context requires otherwise, the following definitions apply to this Division: (1) “Charging document” means any document issued by the Secretary of State, Elections Division stating that any person or government agency has violated the laws or …

165-001-0010 Contested Cases (1) Contested case rules apply whenever the Secretary of State may impose a civil penalty and a hearing is conducted pursuant to ORS 260.232, ORS 260.285, or ORS 260.995. (2) The Secretary of State may designate, in writing, employees of the agency or…

165-001-0015 Notice of Opportunity for Hearing When the Secretary of State proposes to impose a civil penalty or find a violation of an election law, or both, under ORS 260.232, ORS 260.285, or ORS 260.995, the Secretary of State shall cause a notice to be served on the person(s)…

165-001-0016 Requesting a Hearing (1) If a party wishes to request an in-person or telephone hearing to contest the allegations in the charging document, they must submit to the Agency a signed Hearing Request Form and an “answer,” to the allegations in the charging document not …

165-001-0025 Orders When No Hearing Requested, Hearing is Cancelled, or Failure to Appear at Hearing (1) When a party has been given an opportunity to request a hearing and fails to request a hearing in writing within the specified time, or having requested a hearing fails to app…

165-001-0034 Notarized Testimony in lieu of Hearing (1) If a party wishes to contest the allegations in the charging document, but does not wish to request an in person or telephone hearing, the party may submit notarized testimony in lieu of a hearing. (2) The notarized testimon…

165-001-0035 Conducting Contested Case Hearings (1) The contested case hearing shall be conducted by and under the control of the administrative law judge of the Office of Administrative Hearings that is assigned to the case. (2) If the administrative law judge or any decision ma…

165-001-0036 Employee Representation at Contested Case Hearings (1) The Agency’s goal in contested case hearings is to have a full and accurate record upon which the Agency can make the best decision. To help ensure a full record, the Agency allows employees to represent the Agen…