Preface
Source:
Rule 162-040-0001 — Preface, https://secure.sos.state.or.us/oard/view.action?ruleNumber=162-040-0001 (accessed May 26, 2025).
162–040–0001
Preface 162–040–0002
Definitions 162–040–0005
General Requirements 162–040–0010
Contracts 162–040–0020
Financial Statements 162–040–0054
Required Supplementary Financial Information (RSI) 162–040–0055
Supplementary Information (SI) 162–040–0060
Schedule of Revenues, Expenditures, and Changes in Fund Balances/Retained Assets, Budget and Actual (Each Fund) 162–040–0085
Other Financial or Statistical Information (OI) 162–040–0095
Officers and Registered Agent of the Municipal Corporation 162–040–0096
Management Representation of Fiscal Affairs 162–040–0150
Other Comments and Disclosures 162–040–0155
Suggested Review Procedures 162–040–0160
Extensions of Time to Deliver Review Reports
Preface 162–040–0002
Definitions 162–040–0005
General Requirements 162–040–0010
Contracts 162–040–0020
Financial Statements 162–040–0054
Required Supplementary Financial Information (RSI) 162–040–0055
Supplementary Information (SI) 162–040–0060
Schedule of Revenues, Expenditures, and Changes in Fund Balances/Retained Assets, Budget and Actual (Each Fund) 162–040–0085
Other Financial or Statistical Information (OI) 162–040–0095
Officers and Registered Agent of the Municipal Corporation 162–040–0096
Management Representation of Fiscal Affairs 162–040–0150
Other Comments and Disclosures 162–040–0155
Suggested Review Procedures 162–040–0160
Extensions of Time to Deliver Review Reports