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. - (2) All moneys received under authority of the sections listed...

Section 297.030 - Audits, reviews and investigations; rules. - (2) The Secretary of State may adopt rules, standards and...

Section 297.050 - Supply of audit reports to Joint Legislative Audit Committee and Legislative Fiscal Officer; peer review. - (2) The Division of Audits shall cause a periodic peer...

Section 297.065 - Oversight of performance audits and evaluation by Joint Legislative Audit Committee. - (2) The Joint Legislative Audit Committee may provide oversight of...

Section 297.070 - Performance audits; subpoenas; contracts with private auditors; rules; audit expenses; audit reports; responses to audits. - (2) The Secretary of State may subpoena witnesses, may require...

Section 297.076 - Audit plans. - (2) The Division of Audits shall provide a draft of...

Section 297.100 - Audit information in Governor’s budget; report. - (2) Each biennium, the Governor shall prepare a report to...

Section 297.103 - Audit information in Secretary of State budget. - Note: See note under 297.100.

Section 297.110 - Definitions for ORS 297.120. - (1) "Public official" means any person who is serving a...

Section 297.120 - Division of Audits investigation of state agency loss of public funds or property; report to Governor. - (2) Within 30 days after receiving the report under subsection...

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... - (b) The Secretary of State, as State Auditor, may conduct...

Section 297.230 - Estimate and payment of costs and expenses of audits; legislative report; crediting moneys to Division of Audits Account. - (2) Payments authorized under this section shall be consistent with...

Section 297.250 - Filing of risk assessment or audit by state agency with Division of Audits. - (2) Nothing in this section affects the constitutional duties and...

Section 297.405 - Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990. - (1) "Accountants" means all accountants whose names are included in...

Section 297.425 - Annual audits required; compensation; expenses; subjects of audits. - (2) The compensation for audits and reviews performed by accountants...

Section 297.435 - Exemption from audit; financial statement and bonding required. - (2)(a) Total expenditures for all purposes, including moneys expended for...

Section 297.445 - Petition to audit municipal corporation exempt under ORS 297.435; notice to corporation; audit. - (2) The Secretary of State shall give notice of the...

Section 297.459 - Furnishing county audit reports to Department of Revenue. - Note: 297.459 was added to and made a part of...

Section 297.465 - Standards for audits; form; filing; extensions of time. - (2) The municipal corporation shall be furnished with a written...

Section 297.466 - Auditor statement required; procedure for determining and correcting deficiencies; withholding of state funds. - (2) Upon receipt of an audit report under ORS 297.465,...

Section 297.471 - Secretary of State to prepare summary report. - (a) A list of the municipal corporations that were required...

Section 297.485 - Filing fees. - (2) The filing fee to be paid shall be as...

Section 297.527 - City utilities separate municipal corporations. - Note: 297.527 was added to and made a part of...

Section 297.530 - Subpoena authority of Secretary of State; enforcement; costs. - (2) If a person fails to comply with any subpoena...

Section 297.535 - Division of Audits Account. - (2) The moneys received under subsection (1) of this section...

Section 297.680 - Rules for establishing and maintaining roster. - (1) Procedures and qualifications for admitting applicants to the roster...

Section 297.710 - Removal of accountant from roster; reinstatement. - (2) The board shall remove from the roster the name...

Section 297.760 - Establishment of local government waste hotline. - (2) If a local government body or local service district...

Section 297.765 - Policies and procedures for local government waste hotline; confidentiality; required reporting. - (2) Except as provided in subsection (5) or (6) of...