justicedao/ipfs_state_laws huggingface dataset:
162-040-0001 Preface (1) Pursuant to the provisions of ORS 297.465, there is presented herewith the Minimum Standards for Agreed-Upon Procedures (AUP) of Oregon Municipal Corporations. (2) These Standards have been approved by the Oregon Board of Accountancy (the Board) and have been adopted by the Secretary of State as Administrative Rules under the provisions of ORS Chapter 183. (3) All AUP reports and financial statements of municipal corporations shall be made in accordance with these Standards, and shall be in the form prescribed herein. Statutory/Other Authority: ORS 297 Statutes/Other Implemented: ORS 297.465 History: AUDIT 1-2023, amend filed 10/31/2023, effective 01/01/2024 AUDIT 3-2015, f. & cert. ef. 8-19-15 AUDIT 1-2012, f. 2-9-12, cert. ef. 4-1-12 AUDIT 2-2010, f. 3-23-10, cert. ef. 4-1-10
162-040-0002 Definitions The following definitions describe terms within the context of their application to Municipal Audit Law. (1) Agreed-Upon Procedures (AUP): Agreed-upon procedures are a service, an attestation engagement, the objectives of which are to perform specific procedures over a municipality’s operations and compliance, and certain financial statement assertions, and issue a report that describes the procedures applied and the accountant’s findings, without providing an opinion or conclusion. AUP engagements may be performed in conjunction with a compilation of financial statements. (2) Financial statements prepared on the cash or modified cash basis of accounting are financial reporting frameworks (special purpose frameworks) other than GAAP and are permitted under municipal audit law. Statutory/Other Authority: ORS 297.465 Statutes/Other Implemented: ORS 297.465 History: AUDIT 1-2023, amend filed 10/31/2023, effective 01/01/2024 AUDIT 3-2015, f. & cert. ef. 8-19-15 AUDIT 1-2012, f. 2-9-12, cert. ef. 4-1-12 Renumbered from 162-040-0000 by AUDIT 2-2010, f. 3-23-10, cert. ef. 4-1-10 AUDIT 2-2007, f. 6-7-07, cert. ef. 6-30-07 DOA 1-1996, f. 4-10-96, cert. ef. 6-1-96 DOA 2-1991, f. 3-8-91, cert. ef. 7-1-91, Renumbered from 165-040-0000 SD 6-1981, f. & ef. 9-1-81
162-040-0010 Contracts Laws governing contracts are prescribed in the Oregon Public Contracting Code, ORS Chapters 279A, 279B, and 279C. AUP engagements shall be performed in accordance with a contract executed by the municipal corporation. The contract should clearly establish the nature of the services to be performed and shall clearly set forth the scope of work to be conducted by the accountant. The contract should include a provision for the reporting of agreed-upon procedures performed and results obtained. The municipality may ask the accountant to perform procedures outside the scope of those required by the Minimum Standards. Additional procedures should be established in the contract. The additional procedures and results may be included in the AUP report submitted for compliance with these Minimum Standards and should be clearly noted in a separate report section titled “Other Procedures Performed.” Statutory/Other Authority: ORS 297.465 Statutes/Other Implemented: ORS 297.465 History: AUDIT 1-2023, amend filed 10/31/2023, effective 01/01/2024 AUDIT 3-2015, f. & cert. ef. 8-19-15 AUDIT 1-2012, f. 2-9-12, cert. ef. 4-1-12 AUDIT 2-2007, f. 6-7-07, cert. ef. 6-30-07 DOA 2-1991, f. 3-8-91, cert. ef. 7-1-91, Renumbered from 165-040-0010 SD 6-1981, f. & ef. 9-1-81
162-040-0020 Financial Statements (1) The Governmental Accounting Standards Board (GASB) is recognized as the standard-setting body of GAAP for state and local governments. As such, Oregon municipal corporation financial statements and related notes presented in conformity with GAAP are those consistent with GASB Statements and Interpretations and the hierarchy of GAAP applicable to state and local governments. (2) The focus of accounting in an Oregon governmental unit is the individual fund. Therefore, the financial statements prepared in accordance with these administrative rules, and subject to the accountant’s procedures, should include the nonmajor combining and individual fund financial statements and schedules, whether presented as basic, required supplementary information (RSI) or supplementary information (SI). (3) Financial statements presented in accordance with these minimum standards should be clearly identified as unaudited. Statutory/Other Authority: ORS 297.465 Statutes/Other Implemented: ORS 297.465 History: AUDIT 1-2023, amend filed 10/31/2023, effective 01/01/2024 AUDIT 3-2015, f. & cert. ef. 8-19-15 AUDIT 1-2012, f. 2-9-12, cert. ef. 4-1-12 AUDIT 2-2010, f. 3-23-10, cert. ef. 4-1-10 AUDIT 2-2007, f. 6-7-07, cert. ef. 6-30-07 DOA 1-1996, f. 4-10-96, cert. ef. 6-1-96 DOA 2-1991, f. 3-8-91, cert. ef. 7-1-91, Renumbered from 165-040-0020 SD 6-1981, f. & ef. 9-1-81
162-040-0054 Required Supplementary Financial Information (RSI) In addition to financial statements, the accountant should be aware that the Governmental Accounting Standards Board may determine that certain statements, schedules, statistical data, or other information are necessary to supplement, although not required to be a part of, the basic financial statements. Statutory/Other Authority: ORS 297.465 Statutes/Other Implemented: ORS 297.465 History: AUDIT 3-2015, f. & cert. ef. 8-19-15 AUDIT 1-2012, f. 2-9-12, cert. ef. 4-1-12 AUDIT 2-2007, f. 6-7-07, cert. ef. 6-30-07
162-040-0055 Supplementary Information (SI) In addition to the basic financial statements, notes, and required supplementary information thereto, supplementary information is considered necessary for full disclosure and compliance with various laws, rules, and regulations relating to the operations and finances of the municipal corporation. Statutory/Other Authority: ORS 297.465 Statutes/Other Implemented: ORS 297.465 History: AUDIT 3-2015, f. & cert. ef. 8-19-15 AUDIT 1-2012, f. 2-9-12, cert. ef. 4-1-12 AUDIT 2-2007, f. 6-7-07, cert. ef. 6-30-07 DOA 1-1996, f. 4-10-96, cert. ef. 6-1-96 DOA 2-1991, f. 3-8-91, cert. ef. 7-1-91, Renumbered from 165-040-0055 SD 6-1981, f. & ef. 9-1-81
162-040-0060 Statement/Schedule of Revenues/Receipts, Expenditures/Expenses, and Changes in Fund Balances/Net Position, Budget and Actual (Each Fund) The municipal corporation must prepare an individual statement or schedule of revenues/receipts, expenditures/expenses, and changes in fund balances/net position, budget and actual, for each fund for which budgets are legally required. It must compare estimated with actual revenues or receipts, transfers in, expenditures/expenses or disbursements, transfers out and ending balances on the basis of the legally adopted budget. If the municipal corporation has made appropriations in a manner that differ materially from the presentation of estimated expenditures/expenses in the budget document, a separate schedule must be included that compares actual expenditures/expenses with the legally adopted appropriations. Statutory/Other Authority: ORS 297.465 Statutes/Other Implemented: ORS 297.465 History: AUDIT 1-2023, amend filed 10/31/2023, effective 01/01/2024 AUDIT 3-2015, f. & cert. ef. 8-19-15 AUDIT 1-2012, f. 2-9-12, cert. ef. 4-1-12 AUDIT 2-2010, f. 3-23-10, cert. ef. 4-1-10 AUDIT 2-2007, f. 6-7-07, cert. ef. 6-30-07 DOA 2-1991, f. 3-8-91, cert. ef. 7-1-91, Renumbered from 165-040-0060 SD 6-1981, f. & ef. 9-1-81
162-040-0085 Other Financial or Statistical Information (OI) The report may include such other financial or statistical information as desired by the municipal corporation, including financial statements or schedules relating specifically to programs funded wholly or partially by other governmental agencies. Statutory/Other Authority: ORS 297.465 Statutes/Other Implemented: ORS 297.465 History: AUDIT 3-2015, f. & cert. ef. 8-19-15 AUDIT 2-2007, f. 6-7-07, cert. ef. 6-30-07 DOA 2-1991, f. 3-8-91, cert. ef. 7-1-91, Renumbered from 165-040-0085 SD 6-1981, f. & ef. 9-1-81
162-040-0095 Officers and Registered Agent of the Municipal Corporation Immediately inside the front cover, each financial report shall contain the names and addresses of officers of the municipal corporation and members of its governing body. In addition, financial reports of special districts, as defined by law (ORS Chapter 198), shall contain the name of the district's registered agent and its registered address. If a special district has not designated a registered agent or registered address, the report shall so indicate. Statutory/Other Authority: ORS 297.465 Statutes/Other Implemented: ORS 297.465 History: AUDIT 1-2023, amend filed 10/31/2023, effective 01/01/2024 AUDIT 3-2015, f. & cert. ef. 8-19-15 AUDIT 1-2012, f. 2-9-12, cert. ef. 4-1-12 AUDIT 2-2007, f. 6-7-07, cert. ef. 6-30-07 DOA 2-1991, f. 3-8-91, cert. ef. 7-1-91, Renumbered from 165-040-0095 SD 6-1981, f. & ef. 9-1-81
162-040-0096 Management Representation of Fiscal Affairs (1) Each report shall include inside the back cover a signed report of management’s representation of the municipal corporation’s compliance with its fiscal affairs. At a minimum, the report should include the representations in the following example: (2) Management Representation of Fiscal Affairs: The [name of entity] is subject to, and responsible for, compliance with various laws, rules, and regulations relating to its operation and finances. Among such laws, rules, and regulations are the requirements prescribed in Municipal Audit Law (ORS Chapter 297) and the Minimum Standards for Agreed-Upon Procedures of Oregon Municipal Corporations (OAR 162, division 40) including, but not limited to: (a) Deposit of public funds with financial institutions (ORS Chapter 295). (b) Indebtedness limitations, restrictions, and repayment. (c) Budgets legally required (ORS Chapter 294). (d) Insurance and fidelity bonds in force or required by law. (e) Programs funded from outside sources. (f) Highway revenues used for public highways and roads (ORS Chapters 294, 368 & 373). (g) Authorized investment of surplus funds (ORS Chapter 294). (h) Public contracts, purchasing, and improvements (ORS Chapters 279A, 279B, and 279C). The management of [name of entity] is aware of the requirements of Oregon laws and administrative rules concerning each of the above requirements and has complied, in all material respects, with such requirements. Further, we are not aware of any violations or possible violations of laws, rules, or regulations, whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency. ________________________ Signature _________________________ ____________________ _____________ Printed Name Title Date Statutory/Other Authority: ORS 297 Statutes/Other Implemented: ORS 297.465 History: AUDIT 1-2023, amend filed 10/31/2023, effective 01/01/2024 AUDIT 3-2015, f. & cert. ef. 8-19-15 AUDIT 1-2012, f. 2-9-12, cert. ef. 4-1-12
162-040-0170 Reporting Results of Additional Procedures The accountant may perform additional procedures, and report results, with respect to the AUP engagement as may be requested by the municipal corporation and included in a legally executed contract in accordance with OAR 162-040-0010. If additional procedures are performed, the accountant’s AUP report should include the procedures and results in a separate section titled “Other Procedures Performed.” Statutory/Other Authority: ORS 297.465 Statutes/Other Implemented: ORS 297.465 History: AUDIT 1-2023, adopt filed 10/31/2023, effective 01/01/2024
162-050-0020 Audits of School Districts and Education Service Districts (1) Pursuant to ORS 297.210, the Secretary of State shall use the following factors to determine whether to initiate a performance audit of a school district or education service district: (a) Total annual expenditures of district (b) Total full time equivalent employees of district (c) The district’s annual financial audit, including any findings it contains (d) Any other audits, reviews or reports indicating inappropriate, inefficient or ineffective operations or business practices at one or more school districts or education service districts (e) A request from the Department of Education (f) A request from the Governor (g) A request from a member or committee of the Oregon Legislature (h) A request from a school district or education service district (i) A request from a member of the public (j) Evaluation of any response given to the Secretary of State by a school district or education service district after notice of intent to audit is made to the district by the Secretary of State. (2) The Secretary shall weigh these factors when determining whether to initiate an audit. (3) The Secretary shall forward a copy of any audit conducted pursuant to this rule to: (a) The Governor (b) The school district board or the board of directors of an education service district that is the subject of the audit (c) The requestor of the audit if there is one (d) Any other entity that the Secretary determines would benefit from review of the audit or that has requested a copy of the audit Statutory/Other Authority: ORS 297 Statutes/Other Implemented: ORS 297-210 History: AUDIT 2-2012, f. & cert. ef. 11-27-12
162-050-0030 Audit Selection Criteria The Audits Division of the Office of the Secretary of State is responsible for producing performance audits that result in reports and recommendations that can generate significant improvements in government programs to benefit the public. An annual audit schedule is produced in consultation with the Secretary and considering Legislative priorities, with the goal of using audit resources efficiently and strategically. An essential element for all audits is a determination that the topic is auditable; that is, there is reliable data to answer the audit question and a feasible scope and methodology for conducting an audit in accordance with professional auditing standards. The following are other considerations and criteria used by the Division when choosing topics for performance audits. (1) Mandated audits — audits required by law (one-time or recurring audits); (2) Issues relating to an agency or program mission — audits that can help an agency better achieve its mission; (3) Audits of agencies — audits of agencies and/or important programs within agencies that have not been audited for some time; (4) Public safety/vulnerable populations — topics relating to public safety and protecting vulnerable populations (e.g., emergency preparedness, child welfare); (5) Significant challenges facing the state — topics can involve multiple agencies and/or levels of government (e.g., improving K-12 education, workforce development and economic development) (6) Cost savings, revenue enhancements — topics that have potential to produce significant cost savings or large increases in revenue; (7) Efficiency and effectiveness — topics that have the potential for increased economy, efficiency, or effectiveness of a program; (8) High risk topics/large impacts — topics that are high risk, where we suspect the controls in place over a program are weak, and the resulting effects potentially large; (9) Troubled agencies/programs — multiple ideas/problems at a single agency or program; (10) Emerging/time sensitive issues — agencies facing emerging issues or problems, or trying to design more effective service delivery options for key programs. Statutory/Other Authority: ORS 297 Statutes/Other Implemented: ORS 297.070 History: AUDIT 1-2017, f. & cert. ef. 1-5-17
165-001-0000 Notice of Proposed Rule Before adopting, amending or repealing any permanent rule, the Secretary of State, Elections Division will give notice of the intended action: (1) In the Secretary of State's Bulletin referred to in ORS 183.360 at least 21 days prior to the effective date of the rule; (2) By mailing, or transmitting electronically a copy of the Statement of Need and Fiscal Impact and the Notice of Proposed Rulemaking, or the Notice of Proposed Rulemaking Hearing, at least 28 days prior to the effective date of the rule, to each person who has requested to be included on the Elections Division's subscription service established pursuant to ORS 183.335(8); (3) By mailing, or transmitting electronically a copy of the text of the proposed rule to any person upon request; (4) By mailing, or transmitting electronically a copy of the Statement of Need and Fiscal Impact, the Notice of Proposed Rulemaking, or the Notice of Proposed Rulemaking Hearing, and the text of the proposed rule to the following persons or organizations at least 28 days prior to the effective date: (a) County Clerks; (b) The chair or designee of each statewide political party; (c) Members of the Oregon Legislature; (d) The Governor’s legal counsel; (e) Attorney General’s office; (f) League of Oregon Cities; (g) Association of Oregon Counties; (h) Oregon Special Districts Association; (i) Oregon School Boards Association; and (j) Capitol Press Room. (5) By mailing, or transmitting electronically a copy of the notice to the legislators specified in ORS 183.335(15) at least 49 days before the effective date of the rule; (6) Within 10 days after the adoption, amendment or repeal of any temporary or permanent administrative rule, the Secretary of State, Elections Division will provide, by mail, or electronically a copy of the certificate and order and the text of the adopted rule to each person or organization listed in sections (2) through (5) of this rule, and to Legislative Counsel as provided by ORS 183.715. Statutory/Other Authority: ORS 183 Statutes/Other Implemented: ORS 183.335 & 183.341 History: ELECT 2-2019, amend filed 02/11/2019, effective 02/11/2019 ELECT 3-2006, f. & cert. ef. 4-18-06 ELECT 7-2005, f. & cert. ef. 12-14-05 ELECT 7-2003, f. & cert. ef. 9-3-03 ELECT 14-2001, f. & cert. ef. 6-15-01 ELECT 9-1997, f. & cert. ef. 10-27-97 ELECT 16-1994, f. & cert. ef. 8-25-94 SD 103, f. & ef. 1-22-76
165-001-0005 Model Rules of Procedure The Uniform and Model Rules of Procedure, OAR 137-001-0007 through 137-002-0060 as adopted by the Attorney General of the State of Oregon under the Administrative Procedures Act, effective January 1, 2008, are adopted as the rules of procedure for rulemaking and declaratory rulings for the Elections Division, Secretary of State. [ED. NOTE: The full text of the Attorney General’s Model Rules of Procedure is available from the office of the Attorney General or the Elections Division.] Statutory/Other Authority: ORS 183 Statutes/Other Implemented: ORS 183.341 History: ELECT 13-2009, f. & cert. ef. 5-22-09 ELECT 1-2006, f. & cert. ef. 3-7-06 ELECT 2-2005, f. & cert. ef. 3-22-05 ELECT 7-2003, f. & cert. ef. 9-3-03 ELECT 4-2001, f. & cert. ef. 3-15-01 ELECT 14-1991, f. & cert. ef. 12-4-91 ELECT 16-1990, f. & cert. ef. 5-11-90 ELECT 30-1988, f. & cert. ef. 8-10-88 SD 7-1986, f. & ef. 3-6-86 SD 15-1983, f. & ef. 10-4-83 SD 16-1981, f. & ef. 12-2-81 SD 10-1980, f. & ef. 1-30-80 SD 6-1978, f. & ef. 8-4-78 SD 109, f. & ef. 12-9-76 SD 81, f. 10-16-73, ef. 11-11-73 SD 76, f. 8-31-72
165-001-0009 Definitions Unless the context requires otherwise, the following definitions apply to this Division: (1) “Charging document” means any document issued by the Secretary of State, Elections Division stating that any person or government agency has violated the laws or rules within this Agency’s jurisdiction. (2) “Agency” means Secretary of State, Elections Division and any employee thereof. Statutory/Other Authority: ORS 246.150 Statutes/Other Implemented: ORS 260.232 & 260.995 History: ELECT 7-2011, f. & cert. ef. 4-8-11
165-001-0010 Contested Cases (1) Contested case rules apply whenever the Secretary of State may impose a civil penalty and a hearing is conducted pursuant to ORS 260.232, ORS 260.285, or ORS 260.995. (2) The Secretary of State may designate, in writing, employees of the agency or any other persons to conduct hearings under these rules. (3) The person or persons against whom a penalty may be assessed is the party in the contested case hearing. Other persons may attend the hearing and may appear as witnesses if called by a party, but will not be considered to be parties in the contested case. (4) "Person" means an individual, corporation, limited liability company, labor organization, association, firm, partnership, joint stock company, club, organization, covered organization, authorized representative, or a combination of individuals having collective capacity. Statutory/Other Authority: ORS 183.335, 183.360, 183.413, 246.150, ORS 260.232, 260.285 & 260.995 Statutes/Other Implemented: ORS 260.232, 260.285 & 260.995 History: ELECT 7-2020, amend filed 06/11/2020, effective 06/11/2020 ELECT 5-2001, f. & cert. ef. 3-15-01 ELECT 27-1993, f. & cert. ef. 7-1-93 ELECT 26-1988, f. & cert. ef. 8-1-88 ELECT 15-1988(Temp), f. & cert. ef. 1-27-88
165-001-0034 Notarized Testimony in lieu of Hearing (1) If a party wishes to contest the allegations in the charging document, but does not wish to request an in person or telephone hearing, the party may submit notarized testimony in lieu of a hearing. (2) The notarized testimony must be filed with the Agency not later than the deadline to request a hearing stated in the charging document. (3) The notarized testimony must: (a) Include an admission or denial of each factual matter alleged in the charging document and a statement of each relevant defense to the allegations, including any relevant mitigating circumstance. A general denial is not sufficient. Notarized testimony not including the information required by this rule may be disregarded and a notice of default may be issued in accordance with OAR 165-001-0025 as if no notarized testimony had been filed. (b) Include a signed and completed Hearing Request Form. (c) Be notarized by a commissioned Notary Public. (4) After the party submits notarized testimony, the Agency may submit notarized testimony and any exhibits to the Office of Administrative Hearings (OAH) and to the individual who submitted notarized testimony. If the Agency submits notarized testimony, it will be transmitted via email to the party and via the OAH hearing portal to OAH. The Agency may mail its notarized testimony to the party’s last known address if the party’s email address is unknown or the e-mail is returned as undeliverable. (5) The party may, but is not required to, respond to the Agency testimony by submitting rebuttal notarized testimony. (a) Rebuttal notarized testimony is limited to issues raised in the original notarized testimony and the Agency’s testimony. (b) Rebuttal notarized testimony must be notarized by a commissioned Notary Public. (c) The rebuttal notarized testimony must be received by the Agency not later than five business days from the date of service of the Agency’s testimony (the date the testimony was e-mailed or mailed). The rebuttal testimony may be hand-delivered, mailed, faxed or attached to an email and sent to orestar-support.sos@oregon.gov. (d) The notarized testimony hearing record is deemed closed the day after the deadline for the person to submit rebuttal testimony. (6) If a person submits notarized testimony in lieu of requesting an in person or telephone hearing, the person is waiving their right to an in person or telephone hearing. (7) The deadline to issue a final order when notarized testimony is submitted in lieu of an in-person or telephone hearing is not later than 90 days after the hearing record is closed. Statutory/Other Authority: ORS 246.150 Statutes/Other Implemented: ORS 260.232 & 260.995 History: ELECT 14-2018, amend filed 08/08/2018, effective 08/08/2018 ELECT 4-2018, amend filed 01/03/2018, effective 01/03/2018 ELECT 3-2016, f. & cert. ef. 7-6-16 ELECT 15-2015, f. 12-31-15, cert. ef. 1-1-16 ELECT 1-2012, f. & cert. ef. 1-3-12 ELECT 7-2011, f. & cert. ef. 4-8-11