AUDIT COMMENTS <br />(Comments and Disclosures Required by State Regulators) <br />Oregon Administrative Rules 162-010-050 through 162-010-320, of the Minimum Standards for Audits of Oreaon <br />Municipal Corporations, prescribed by the Secretary of State in cooperation with the Oregon State Board of <br />Accountancy, enumerate the financial statements, schedules, comments and disclosures required in audit reports. <br />The. required financial statements and schedules are set forth in preceding. sections of this report. Required <br />comments and disclosures related to the audit of such statements and schedules are set forth following. <br />155 <br />