Subscribe to the Oregon Municipal Audits Division alerts to receive notices pertaining to municipal audit law, new forms, or process changes.View Resource
Links and helpful information for professionals who work in or for governmental and not-for-profit entities.
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 Resource
Links to Governmental Accounting Standards (Yellow Book) and Guidance on GAGAS RequirementsView 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
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 Resource
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