2021 Oregon Revised Statutes
Chapter 297 - Audits of Public Funds and Financial Records
Section 297.535 - Division of Audits Account.


(2) The moneys received under subsection (1) of this section and deposited in the Division of Audits Account are continuously appropriated to the Secretary of State for use in payment of salaries and other expenses or costs of the Division of Audits.
(3) The moneys received under ORS 297.545 and deposited in the Division of Audits Account are continuously appropriated to the Secretary of State for use in payment of salaries and other expenses or costs incurred by the Division of Audits of the Office of the Secretary of State in connection with the carrying out of the provisions of ORS 297.020, 297.230, 297.405 to 297.740 and 297.990.
(4) The Secretary of State may use moneys in the Division of Audits Account for cash advances for travel expenses necessary in carrying out the provisions of ORS 297.020 to 297.555 and 297.990. Any moneys received in reimbursement of these cash advances shall be deposited in the Division of Audits Account.
(5) The Secretary of State shall keep a record of all moneys deposited in the Division of Audits Account. The record shall indicate by separate cumulative accounts the source from which the moneys are derived and the individual activity or program against which each withdrawal is charged. [Formerly 297.460; 1979 c.286 §10; 1995 c.144 §3; 2001 c.796 §20; 2005 c.755 §14]

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.