2021 Oregon Revised Statutes
Chapter 297 - Audits of Public Funds and Financial Records
Section 297.230 - Estimate and payment of costs and expenses of audits; legislative report; crediting moneys to Division of Audits Account.


(2) Payments authorized under this section shall be consistent with ORS 171.580 and 171.585. The Division of Audits shall report to the Joint Legislative Audit Committee established under ORS 171.580 when estimated expenses for an audit authorized under subsection (1) of this section exceed the estimated expenses for a biennium.
(3) All moneys received from the various state departments, boards, commissions, institutions and state-aided institutions and agencies of the state in the payment of the costs of audits and reviews under this section and ORS 297.210 shall be credited to the Division of Audits Account. [Amended by 1977 c.774 §20; 1987 c.143 §4; 1993 c.724 §24; 1999 c.324 §1]

Structure 2021 Oregon Revised Statutes

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.