I <br />;~. <br />I \ <br />~ / <br />1 \ <br />~ .) <br />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 Oregon <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 <br />reports. The required financial statements and schedules are set forth in ,preceding sections of this report. <br />Required comments and disclosures related to the audit of such statements and schedules are set forth following. <br />43 <br />