2021 Oregon Revised Statutes
Chapter 297 - Audits of Public Funds and Financial Records
Section 297.765 - Policies and procedures for local government waste hotline; confidentiality; required reporting.


(2) Except as provided in subsection (5) or (6) of this section, the identity of any person calling the hotline or otherwise making a report under ORS 297.760 is confidential. A person making a report under ORS 297.760 may waive the confidentiality otherwise granted under this subsection.
(3) The local government body or local service district shall conduct an initial investigation of each report of waste, inefficiency or abuse made under ORS 297.760, following the written policies and procedures established under subsection (1) of this section. The local government body or local service district may audit any agency of the local government body or local service district if it appears that officers or employees of the agency, or persons under contract with the agency, are engaging in activities that constitute waste, inefficiency or abuse.
(4) An investigation of a report of waste, inefficiency or abuse received under ORS 297.760 is confidential unless the local government body or local service district finds that waste, inefficiency or abuse has occurred and reports these determinations as provided under subsection (5) or (6) of this section. If the local government body or local service district finds that waste, inefficiency or abuse has occurred, the investigation and any determinations made are confidential until the investigation described in subsection (3) of this section is complete.
(5) Notwithstanding subsections (2) and (4) of this section:
(a) If the local government body or local service district determines during the investigation that a violation of any provision of ORS chapter 244 may be occurring or may have occurred, the local government body or local service district shall notify the Oregon Government Ethics Commission of the potential violation; and
(b) If the local government body or local service district determines during the investigation that fraud or other criminal activity may be occurring or may have occurred, the local government body or local service district shall notify the appropriate law enforcement agency of the potential fraud or other criminal activity.
(6) Subject to the confidentiality requirements of subsections (2) and (4) of this section, upon completion of an investigation under this section:
(a) The local government body or local service district shall determine in writing whether officers or employees of the local government body or local service district, or persons under contract with the local government body or local service district, are engaging in activities that constitute waste, inefficiency or abuse. The written determination may include other information about the nature of the investigation or the local government body’s or local service district’s determination.
(b) If the local government body or local service district finds that waste, inefficiency or abuse has occurred, upon request of the person who made the report under ORS 297.760, the local government body or local service district shall provide the person with a copy of the determination and any other information included by the local government body or local service district.
(c) If the local government body or local service district determines that officers or employees of the local government body or local service district, or persons under contract with the local government body or local service district, are involved in activities that constitute waste, inefficiency or abuse, the local government body or local service district shall notify the governing body of the local government body or local service district of the determination and deliver a copy of the local government body’s or local service district’s findings to the governing body.
(7) A written determination prepared under this section is a public record. Following the completion of an investigation, all documents, information or other records relating to the investigation are disclosable public records under ORS 192.311 to 192.478 unless an exemption from disclosure set forth in a provision of law other than this section applies to the records, except that the identity of the person making the report under ORS 297.760 shall remain confidential. [2011 c.221 §3]
Note: See note under 297.760.

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.