(2) The filing fee to be paid shall be as indicated for those municipal corporations whose total expenditures fall within the classifications as follows:
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Over Not Over Fee
$50,000 $20
$50,000 150,000 40
150,000 500,000 150
500,000 1,000,000 200
1,000,000 5,000,000 250
5,000,000 10,000,000 300
10,000,000 50,000,000 350
50,000,000 400
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(3) Audit reports filed by the administrative office of the county, under ORS 328.465 (2), for school districts with less than 1,000 children according to the latest school census in the county, shall be considered one report for purposes of the filing fee required by this section. The filing fee shall be paid by the county administrative office and deducted pro rata from moneys due to the several school districts. [1977 c.774 §10; 1999 c.345 §1]
Structure 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 297.076 - 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 297.250 - 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 297.459 - Furnishing county audit reports to Department of Revenue.
Section 297.465 - Standards for audits; form; filing; extensions of time.
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.