2021 Oregon Revised Statutes
Chapter 297 - Audits of Public Funds and Financial Records
Section 297.103 - Audit information in Secretary of State budget.

2021 Oregon Revised Statutes

Volume : 07 - Public Facilities and Finance

Chapter 297 - Audits of Public Funds and Financial Records

Section 297.020 - Functions and duties of Division of Audits; moneys available for use by division.

Section 297.030 - Audits, reviews and investigations; rules.

Section 297.050 - Supply of audit reports to Joint Legislative Audit Committee and Legislative Fiscal Officer; peer review.

Section 297.065 - Oversight of performance audits and evaluation by Joint Legislative Audit Committee.

Section 297.070 - Performance audits; subpoenas; contracts with private auditors; rules; audit expenses; audit reports; responses to audits.

Section 297.076 - Audit plans.

Section 297.100 - Audit information in Governor’s budget; report.

Section 297.103 - Audit information in Secretary of State budget.

Section 297.110 - Definitions for ORS 297.120.

Section 297.120 - Division of Audits investigation of state agency loss of public funds or property; report to Governor.

Section 297.210 - Audits of accounts of state agencies and state-aided institutions and agencies; performance audits of school and education service districts; audits of state-to-county fund transfers; subpoena; audits on retirement of certain person...

Section 297.230 - Estimate and payment of costs and expenses of audits; legislative report; crediting moneys to Division of Audits Account.

Section 297.250 - Filing of risk assessment or audit by state agency with Division of Audits.

Section 297.405 - Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990.

Section 297.425 - Annual audits required; compensation; expenses; subjects of audits.

Section 297.435 - Exemption from audit; financial statement and bonding required.

Section 297.445 - Petition to audit municipal corporation exempt under ORS 297.435; notice to corporation; audit.

Section 297.459 - Furnishing county audit reports to Department of Revenue.

Section 297.465 - Standards for audits; form; filing; extensions of time.

Section 297.466 - Auditor statement required; procedure for determining and correcting deficiencies; withholding of state funds.

Section 297.471 - Secretary of State to prepare summary report.

Section 297.485 - Filing fees.

Section 297.527 - City utilities separate municipal corporations.

Section 297.530 - Subpoena authority of Secretary of State; enforcement; costs.

Section 297.535 - Division of Audits Account.

Section 297.680 - Rules for establishing and maintaining roster.

Section 297.710 - Removal of accountant from roster; reinstatement.

Section 297.760 - Establishment of local government waste hotline.

Section 297.765 - Policies and procedures for local government waste hotline; confidentiality; required reporting.