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

Municipal Audit Law - ORS 297​​

​Minimum Standards for Audits​ of Oregon Municipal Corporations​

Minimum Standards for AUPs​ of Oregon Municipal Corporations

AUP: Summary, Guidance, and FAQ​

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

Plan of Action Resource and suggested Template​

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​
• Municipal Corporations: Minimum Standards for Agreed-Upon Procedures (AUPs) – Suggested AUP program​​

Oregon Department of Education​​

Student Investment Act (SIA) – suggested audit program

​​​Other