Checklist for Oregon Municipal Audit Extensions
Checklist for Oregon municipal audit extensions created by OSCPA Governmental Accounting and Auditing CARES Subcommittee.
View ResourceLinks and helpful information for professionals who work in or for governmental and not-for-profit entities.
Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and COVID-19 Resources Page
Resources for governments and their auditors, provided by OSCPA Governmental Accounting and Auditing CARES Subcommittee.
View ResourceOPERS GASB 68 Disclosure Information
Compiled by the OSCPA Governmental Accounting and Auditing Strategic Committee.
View ResourceSign up to receive Oregon Municipal Audit Division Alerts
Subscribe to the Oregon Municipal Audits Division alerts to receive notices pertaining to municipal audit law, new forms, or process changes.
View ResourceGovernmental Accounting Standards (Yellow Book) and Guidance on GAGAS Requirements
Links to Governmental Accounting Standards (Yellow Book) and Guidance on GAGAS Requirements
View ResourceNot-for-Profit Resources
Links to: AICPA Audit Committee Toolkit, Charity Navigator, Better Business Bureau, GuideStar, Oregon Department of Justice, BoardSource, Oregon Bureau of Labor and Industries, Internal Revenue Service, and Financial Accounting Standards Board.
View ResourceSubscribe to Oregon Department of Revenue Listserv for Oregon Local Budget Law Information
This list contains training announcements, special notices to taxing districts, summaries of changes in statute and other material related to Oregon's Local Budget Law.
View ResourceMunicipal Corporations: Suggested Guidance Report for Minimum Standards for Audits of Oregon Municipal Corporations
Revised: August 2010 The Oregon Secretary of State, Division of Audits publishes and periodically updates the Minimum Standards for Audits of Oregon Municipal Corporations. Municipal Auditors in Oregon are required to comply with the requirements set forth in these Minimum Standards. It should also be noted that it is the responsibility of the users to determine if the publication is current. The Governmental Accounting and Auditing Strategic Committee is providing this suggested report for the requirements of the Minimum Standards. The objective is to provide auditor's with guidance but should not be considered a replacement for professional judgment. Representatives of the Oregon Secretary of State, Audits Division, and the AICPA have reviewed this report and provided input, however, the report should not be considered authoritative.
View ResourceMunicipal Corporations: Suggested Audit Guidance and Disclosures for Minimum Standards for Audits
Updated September 2018: The Governmental Accounting and Auditing Strategic Committee provided suggested audit guidance and disclosures for each requirement of the Minimum Standards. This includes audit guidance and disclosures for Municipal Audits, Oregon Budget Law, and Oregon State School Fund.
View ResourceUniform Grant Guidance: Useful Links
OMB Uniform Guidance (compiled by the OSCPA Not-for-Profit and Governmental Accounting & Auditing Strategic Committees)
View ResourceMunicipal Audit Grid
Helpful Tool for Admittance Process to Oregon Board of Accountancy’s Municipal Roster
View ResourceMunicipal Corporations: Minimum Standards for Reviews
Brought to you by the OSCPA Governmental Accounting and Auditing Strategic Committee. See the latest update on minimum standards for reviews of municipal corporations and access a sample letter for management representation of fiscal affairs required by Oregon regulation.
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