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.

Last Updated

Jun. 8, 2021

Rule 162-010-0330’s source at or​.us