2021 Oregon Revised Statutes
Chapter 297 - Audits of Public Funds and Financial Records
Section 297.471 - Secretary of State to prepare summary report.

(a) A list of the municipal corporations that were required to file audit reports with the secretary for the calendar or fiscal year as required by ORS 297.405 to 297.555;
(b) A list of the municipal corporations that filed audit reports with the secretary within six months after the close of the calendar or fiscal year under audit;
(c) A list of the municipal corporations that did not request a filing extension and did not file audit reports with the secretary within six months after the close of the calendar or fiscal year under audit;
(d) A list of the municipal corporations that requested and were granted filing extensions and either filed or did not file audit reports with the secretary in accordance with the approved extension;
(e) A list of the number and type of deficiencies cited in the audit report by the accountants for each municipal corporation for the calendar or fiscal year under audit; and
(f) A description of whether the municipal corporation submitted a plan of action for deficiencies cited in the audit report for the calendar or fiscal year under audit to the secretary as described in ORS 297.466 (2) and (3).
(2) Not later than March 1 of each odd-numbered year, the Secretary of State shall submit to the appropriate legislative committee with authority over audits copies of the two most recent summary reports prepared under subsection (1) of this section. The secretary shall make the summary reports available for public inspection in accordance with the secretary’s established procedures. [2015 c.29 §5]

Structure 2021 Oregon Revised Statutes