Resources

Laws and Rules

Municipal Audit Law - ORS 297

Minimum Standards for Audits of Oregon Municipal Corporations

Minimum Standards for AUPs of Oregon Municipal Corporations

Minimum Standards for Reviews of Oregon Municipal Corporations (before 12/31/23)

Board of Accountancy - Find an Oregon Municipal Auditor

Building Official Fact Sheet

Oregon Society of CPAs (OSCPA)

Minimum Standards for Audits of Oregon Municipalities – suggested audit program
Oregon Budget Law – suggested audit program
Oregon State School Fund (ADM) – suggested audit program
Independent Auditor’s Report required by Oregon State Regulations – suggested template
Governmental Accounting and Auditing Strategic Committee Resources

Management representation of Fiscal Affairs – Review Report – suggested template (select: Municipal Corporations: Minimum Standards for Reviews)

Oregon Department of Education

Student Investment Act (SIA) – suggested audit program

Other

Special Districts – Registered Agent︿

Special districts are required to designate a registered office and a registered agent (ORS 198.340). The notice of designation form must be filed with the Secretary of State Archives Division. There is no cost to file this form. It must be completed each time a change is made in either the registered agent or the registered office. Find a notary from this list of active notaries.

Assumed Business Name for Government Resource︿

You may be asked for an Oregon business registry number to open a bank account, secure a line of credit, or conduct other business: Assumed Business Name for Government Resource

Resources

​​​​​​​​​​​​​​​​​​​​​​​​​​​​Laws and Rules

​Oregon Society of CPAs (OSCPA)​

Oregon Department of Education​​

​​​Other

Laws and Rules

Oregon Society of CPAs (OSCPA)

Oregon Department of Education

Other