Governmental & Not-for-Profit

Links and helpful information for professionals who work in or for governmental and not-for-profit entities.

Not-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 Resource

Municipal 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 Resource

Municipal 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.

View Resource