OAR 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 the reasons for the delay and the expected filing date of the report. The Secretary of State, for good cause shown, may grant the request for a reasonable period of time.

(1)

Requests for extensions of time to deliver audit reports must be submitted on forms provided by the Secretary of State. The request must contain the following information:

(a)

The name and registered or mailing address of the municipal corporation;

(b)

The name, address, and signature of the accountant or firm, if known, conducting the audit;

(c)

The accounting period under audit;

(d)

A statement setting forth the reasons for the delay in delivering the audit report;

(e)

The signed approval or disapproval of the request by the chair of the governing body, or managing or executive officer, of the municipal corporation. Reasons for disapproval must be included;

(f)

Requests applicable to school districts and community colleges must also contain the signed approval or disapproval of the local district superintendent or the superintendent’s designee.

(2)

A request for extension of time shall be submitted to the Secretary of State. The Secretary of State shall notify the independent auditor and the municipal corporation of its approval to grant an extension of time or reasons for its disapproval.

Source: Rule 162-010-0330 — Extensions of Time to Deliver Audit Reports, https://secure.sos.state.or.us/oard/view.action?ruleNumber=162-010-0330 (accessed May 26, 2025).

162–010–0000
Preface 162–010–0010
Definitions 162–010–0020
General Requirements 162–010–0030
Contracts 162–010–0050
Financial Statements 162–010–0115
Required Supplementary Financial Information (RSI) 162–010–0120
Supplementary Financial Information (SI) 162–010–0130
Schedule of Revenues, Expenditures/Expenses, and Changes in Fund Balances/Net Assets/Net Position, Budget and Actual (Each Fund) 162–010–0140
Schedule of Accountability for Independently Elected Officials 162–010–0190
Other Financial or Statistical Information (OI) 162–010–0200
Independent Auditor’s Review of Fiscal Affairs 162–010–0230
Accounting Records and Internal Control 162–010–0240
Public Fund Deposits 162–010–0250
Indebtedness 162–010–0260
Budget 162–010–0270
Insurance and Fidelity Bonds 162–010–0280
Programs Funded from Outside Sources 162–010–0295
Highway Funds 162–010–0300
Investments 162–010–0310
Public Contracts and Purchasing 162–010–0315
State School Fund 162–010–0316
Public Charter Schools 162–010–0320
Other Comments and Disclosures 162–010–0330
Extensions of Time to Deliver Audit Reports

Verified

May 26, 2025

Rule 162-010-0330’s source at or.us

Stay Connected

Join thousands of people who receive monthly site updates.

Get Legal Help

The Oregon State Bar runs a service for finding an attorney in good standing. Initial consultations are usually free or discounted: Lawyer Referral Service

Committed to Public Service

We will always provide free access to the current law. In addition, we provide special support for non-profit, educational, and government users. Through social entrepreneurship, we’re lowering the cost of legal services and increasing citizen access.

Navigate

California:	Codes
Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

Location: https://oregon.public.law/rules/oar_162-010-0330

Original Source: Rule 162-010-0330 — Extensions of Time to Deliver Audit Reports, https://secure.sos.state.or.us/oard/view.action?ruleNumber=162-010-0330 (last accessed May 10, 2025).