Oregon Statutes - Chapter 297 - Audits of Public Funds and Financial Records

297.010 Division of Audits; director and staff.
There is established the Division of Audits to be maintained under the supervision and control of the Secretary of State and operated as one of...
297.020 Functions and duties of Division of Audits; moneys available for use by division.
(1) The Division of Audits shall have the function and duty of carrying out the provisions of ORS 297.210, 297.230, 297.405 to 297.555, 297.990 and...
297.030 Audits, reviews and investigations authorized to be made by the Secretary of State may be assigned to Division of Audits.
The audits, reviews or investigations authorized to be made by the Secretary of State may be assigned to the Division of Audits as a part...
297.040 Payment of costs and expenses of audits authorized by ORS 297.030.
The costs and expenses of conducting audits authorized by ORS 297.030 shall be paid from whatever funds are appropriated by law for use in carrying...
297.050 Copy of audit reports to be supplied to Joint Legislative Audit Committee and Legislative Fiscal Officer.
The Division of Audits of the office of the Secretary of State shall supply the Joint Legislative Audit Committee and the Legislative Fiscal Officer with...
297.060 Confidentiality of tax records; penalty for disclosure.
Information furnished to the Secretary of State by the Department of Revenue and made confidential by ORS 314.835 shall be used by the Secretary of...
297.065 Oversight of program audits and evaluation by Joint Legislative Audit Committee.
(1) It is the policy of this state that state government services be delivered with the highest level of desired effectiveness at the lowest possible...
297.070 Criteria for audits; rules; contracts with private auditors; audit expenses.
(1) Performance and program audits of all state departments, boards, commissions, institutions and state-aided institutions and agencies shall be conducted on the basis of risk...
297.110 Definitions for ORS 291.226 and 297.120.
As used in this section and ORS 291.226 and 297.120: (1) �Public official� means any person who is serving a state agency as an officer,...
297.120 Division of Audits investigation of state agency loss of public funds or property; report to Governor.
(1) When a state agency sustains a loss of $100 or more of public funds or property under circumstances involving a public official who is...
297.210 Audits of accounts of state agencies and state-aided institutions and agencies; audits of school districts; subpoena; audits on retirement of executive head of institution or department; terms and compensation of auditors.
(1)(a) The Secretary of State, as State Auditor, shall have the accounts and financial affairs of state departments, boards, commissions, institutions and state-aided institutions and...
297.220 [Repealed by 1969 c.135 §3]
297.230 Estimate and payment of costs and expenses of audits; legislative report; crediting moneys to Division of Audits Account.
(1) The Division of Audits shall estimate in advance the expenses that it will incur during the biennium in carrying out the provisions of ORS...
297.240 [Repealed by 1977 c.774 §27]
297.405 Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990.
As used in ORS 297.020, 297.230, 297.405 to 297.740 and 297.990: (1) �Accountants� means all accountants whose names are included in the roster prepared and...
297.410 [Repealed by 1977 c.774 §27]
297.415 Periodic financial reports required.
The Secretary of State shall require that periodic reports of financial condition and financial operations be prepared and submitted to the Secretary of State by...
297.420 [Repealed by 1977 c.774 §27]
297.425 Annual audits required; contracts related to audits; compensation; expenses; subjects of audits.
(1) Except as provided in ORS 297.435, the accounts and fiscal affairs of every municipal corporation shall be audited and reviewed at least once each...
297.430 [Repealed by 1977 c.774 §27]
297.435 Exemption from audit; financial statement and bonding required.
(1) Subject to ORS 297.445, ORS 297.425 does not apply to any municipal corporation, except a county or a school district, if, with respect to...
297.440 [Repealed by 1977 c.774 §27]
297.445 Petition to audit municipal corporation exempt under ORS 297.435; notice to corporation; audit.
(1) ORS 297.435 does not apply to a municipal corporation for any calendar or fiscal year if a petition requesting an audit, signed by residents...
297.450 [Repealed by 1977 c.774 §27]
297.455 Audits by federal government; review and approval by Secretary of State.
If the accounts and fiscal affairs of a municipal corporation are audited and reviewed for a calendar or fiscal year, in accordance with the requirements...
297.459 Furnishing county audit reports to Department of Revenue.
An accountant who furnishes an audit report to a county pursuant to ORS 297.465 shall, at the same time, furnish a copy of the audit...
297.460 [Amended by 1977 c.774 §21; renumbered 297.535]
297.465 Standards for audits; form; filing.
(1) The Secretary of State, in cooperation with the Oregon Board of Accountancy, and in consultation with the Oregon Society of Certified Public Accountants, shall...
297.466 Auditor statement required; procedure for determining and correcting deficiencies; withholding of state funds.
(1) In performing an audit and review required under ORS 297.425, the accountant under contract with the municipal corporation or the Secretary of State, whoever...
297.470 [Repealed by 1977 c.774 §27]
297.475 Cancellation of request for Secretary of State assistance.
Whenever any municipal corporation has made a request to the Secretary of State, pursuant to ORS 297.425, for the audit of its accounts and fiscal...
297.480 [Repealed by 1977 c.774 §27]
297.485 Filing fees.
(1) At the time an audit report, prepared by an accountant, is filed with the Secretary of State, as required by ORS 297.465, the municipal...
297.490 [Repealed by 1977 c.774 §27]
297.495 Extraordinary costs.
Any extraordinary work required to be performed by the Secretary of State in connection with any of the audits or the reports thereon filed pursuant...
297.500 [Repealed by 1977 c.774 §27]
297.505 Rules.
The Secretary of State, subject to ORS chapter 183, may adopt, amend and repeal rules necessary to carry out the provisions of ORS 297.020, 297.230,...
297.515 County audits include judicial and law enforcement agencies and officers.
The audits of counties required under ORS 297.425 shall include circuit and justice courts, their officers and employees, district attorneys and their employees, sheriffs, constables...
297.520 [1969 c.518 §3; repealed by 1977 c.774 §27]
297.525 Annual audit of county road work.
The annual audit required to be made of the accounts and fiscal affairs of a county shall include a cost audit of the cost account...
297.527 City utilities separate municipal corporations.
When a city, by charter, establishes a board or commission that is elected by the people to operate a water utility or an electric utility...
297.530 Subpoena authority of Secretary of State; enforcement; costs.
(1) The Secretary of State may subpoena witnesses, require the production of accounts and do all things necessary to assure that the accounts and fiscal...
297.535 Division of Audits Account.
(1) All moneys received by the Secretary of State under ORS 297.210, 297.230, 297.425 and 297.445 shall be immediately turned over to the State Treasurer,...
297.545 Disposition of Municipal Audit Law filing fees.
All filing fees received by the Secretary of State under ORS 297.405 to 297.555 shall be immediately turned over to the State Treasurer who shall...
297.555 Short title.
ORS 297.405 to 297.555 and 297.990 may be cited as the Municipal Audit Law. [1977 c.774 §1; 1979 c.286 §12]
297.610 [Amended by 1959 c.238 §1; 1963 c.518 §1; 1965 c.332 §1; repealed by 1977 c.774 §27]
297.620 [Amended by 1961 c.555 §1; 1963 c.301 §1; repealed by 1977 c.774 §27]
297.622 [1963 c.301 §3; 1975 c.450 §1; repealed by 1977 c.774 §27]
297.624 [1963 c.301 §4; repealed by 1977 c.774 §27]
297.626 [1965 c.332 §9; repealed by 1977 c.774 §27]
297.630 [Amended by 1965 c.332 §2; repealed by 1977 c.774 §27]
297.635 [1971 c.267 §2; repealed by 1977 c.774 §27]
297.640 [Amended by 1961 c.555 §3; 1967 c.67 §2; repealed by 1977 c.774 §27]
297.650 [Repealed by 1977 c.774 §27]
297.660 [Amended by 1977 c.774 §22; renumbered 297.545]
297.670 Board of Accountancy to prepare and maintain roster.
The Oregon Board of Accountancy shall prepare and maintain a roster of accountants authorized to conduct the municipal audits required by ORS 297.425. [Amended by...
297.680 Rules for establishing and maintaining roster.
The Oregon Board of Accountancy shall adopt by rule: (1) Procedures and qualifications for admitting applicants to the roster of authorized accountants referred to in...
297.690 [Amended by 1965 c.332 §4; 1973 c.832 §2; repealed by 1987 c.455 §5]
297.700 [Repealed by 1959 c.238 §4]
297.701 Persons on roster on August 5, 1959; removal.
Notwithstanding the repeal of ORS 297.700, any person who is on the roster referred to in ORS 297.670 on August 5, 1959, shall remain thereon...
297.710 Removal of accountant from roster; reinstatement.
(1) The Oregon Board of Accountancy, for cause, may remove from the roster the name of any person appearing thereon and may provide for the...
297.720 Biennial fee of accountants included on roster.
Every auditor or accountant whose name is included on the roster of authorized accountants referred to in ORS 297.670 shall pay to the Oregon Board...
297.730 Disposition of fees of board.
The fees collected by the Oregon Board of Accountancy under ORS 297.670 to 297.740 shall be turned over to the State Treasurer who shall deposit...
297.740 Rules of board.
The Oregon Board of Accountancy may adopt rules necessary to exercise its powers and duties provided in ORS 297.405 to 297.555 and 297.670 to 297.740....
297.750 [Repealed by 1977 c.774 §27]
297.810 [Repealed by 1967 c.359 §704]
297.820 [Repealed by 1967 c.359 §704]
297.830 [Repealed by 1967 c.359 §704]
297.910 [Formerly 190.120; repealed by 1965 c.351 §4]
297.920 [1961 c.108 §§6,7; renumbered 190.260]
297.990 Penalties.
In addition to all other penalties, any county court, board of county commissioners or managing or executive officers of any municipal corporation, who violate any...

Last modified: August 7, 2008