OAR 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. Whenever appropriate, audit reports must contain the other financial information set forth in OAR 162-010-0130 (Schedule of Revenues, Expenditures/Expenses, and Changes in Fund Balances/Net Assets/Net Position, Budget and Actual (Each Fund)) through 162-010-0140 (Schedule of Accountability for Independently Elected Officials) or reasonable combinations thereof. If information necessary to prepare these schedules, or any of them individually, is not readily available or is not maintained by the municipal corporation appropriate comments to that effect shall be included in the audit report. If appropriate, these schedules may be included in the notes to the financial statements..

Source: Rule 162-010-0120 — Supplementary Financial Information (SI), https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=162-010-0120.

Last Updated

Jun. 8, 2021

Rule 162-010-0120’s source at or​.us