(2) If a person fails to comply with any subpoena issued under subsection (1) of this section, a judge of the circuit court of any county, on application of the Secretary of State, shall compel obedience by proceedings for contempt as in the case of disobedience of the requirements of a subpoena issued from the circuit court.
(3) All costs necessarily incurred by the Secretary of State or an accountant in carrying out subsections (1) and (2) of this section shall be paid by the municipal corporation. [1983 c.794 §§2,3]
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.