There Is a Newer Version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 7, Chapters 261- 304
ORS Chapter 297
- 297.010 Division of Audits; director and staff.
- 297.020 Functions and duties of Division of Audits; moneys available for use by division.
- 297.030 Audits, reviews and investigations authorized to be made by the Secretary of State may be assigned to Division of Audits.
- 297.040 Payment of costs and expenses of audits authorized by ORS 297.030.
- 297.050 Supply of audit reports to Joint Legislative Audit Committee, Committee on Performance Excellence and Legislative Fiscal Officer.
- 297.060 Confidentiality of tax records; penalty for disclosure.
- 297.065 Oversight of performance and program audits and evaluation by Joint Legislative Audit Committee.
- 297.070 Criteria for performance and program audits; rules; contracts with private auditors; audit expenses.
- 297.075 Reporting requirements of agencies audited by Secretary of State.
- Note: 297.075 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 297 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation. INVESTIGATION OF LOSS OF PUBLIC FUNDS OR PROPERTY
- 297.110 Definitions for ORS 291.226 and 297.120.
- 297.120 Division of Audits investigation of state agency loss of public funds or property; report to Governor.
- 297.210 Audits of accounts of state agencies and state-aided institutions and agencies; audits of school and education service districts; audits of state-to-county fund transfers; subpoena; audits on retirement of certain personnel; rules.
- 297.220 [Repealed by 1969 c.135 3]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.
- 297.240 [Repealed by 1977 c.774 27]
- 297.250 Filing of risk assessment or audit by state agency with Division of Audits.
- Note: 297.250 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 297 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation. AUDITS OF NONGOVERNMENTAL ENTITIES
- 297.300 Audit of records related to public purpose charges paid to nongovernmental entity.
- Note: 297.300 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 297 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation. MUNICIPAL AUDIT LAW
- 297.405 Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990.
- 297.410 [Repealed by 1977 c.774 27]
- 297.415 Periodic financial reports required.
- 297.420 [Repealed by 1977 c.774 27]
- 297.425 Annual audits required; contracts related to audits; compensation; expenses; subjects of audits.
- 297.430 [Repealed by 1977 c.774 27]
- 297.435 Exemption from audit; financial statement and bonding required.
- 297.440 [Repealed by 1977 c.774 27]
- 297.445 Petition to audit municipal corporation exempt under ORS 297.435; notice to corporation; audit.
- 297.450 [Repealed by 1977 c.774 27]
- 297.455 Audits by federal government; review and approval by Secretary of State.
- 297.459 Furnishing county audit reports to Department of Revenue.
- Note: 297.459 was added to and made a part of 297.405 to 297.740 by legislative action but was not added to any other series in ORS chapter 297. See Preface to Oregon Revised Statutes for further explanation.
- 297.460 [Amended by 1977 c.774 21; renumbered 297.535]
- 297.465 Standards for audits; form; filing.
- 297.466 Auditor statement required; procedure for determining and correcting deficiencies; withholding of state funds.
- 297.470 [Repealed by 1977 c.774 27]
- 297.475 Cancellation of request for Secretary of State assistance.
- 297.480 [Repealed by 1977 c.774 27]
- 297.485 Filing fees.
- 297.490 [Repealed by 1977 c.774 27]
- 297.495 Extraordinary costs.
- 297.500 [Repealed by 1977 c.774 27]
- 297.505 Rules.
- 297.515 County audits include judicial and law enforcement agencies and officers.
- 297.520 [1969 c.518 3; repealed by 1977 c.774 27]
- 297.525 Annual audit of county road work.
- 297.527 City utilities separate municipal corporations.
- Note: 297.527 was added to and made a part of 297.405 to 297.740 by legislative action but was not added to any other series in ORS chapter 297. See Preface to Oregon Revised Statutes for further explanation.
- 297.530 Subpoena authority of Secretary of State; enforcement; costs.
- 297.535 Division of Audits Account.
- 297.545 Disposition of Municipal Audit Law filing fees.
- 297.555 Short title.
- 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] ROSTER OF AUTHORIZED ACCOUNTANTS
- 297.670 Board of Accountancy to prepare and maintain roster.
- 297.680 Rules for establishing and maintaining roster.
- 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.
- 297.710 Removal of accountant from roster; reinstatement.
- 297.720 Biennial fee of accountants included on roster.
- 297.730 Disposition of fees of board.
- 297.740 Rules of board.
- 297.750 [Repealed by 1977 c.774 27] LOCAL GOVERNMENT WASTE HOTLINES
- 297.760 Establishment of local government waste hotline.
- Note: 297.760 and 297.765 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 297 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 297.765 Policies and procedures for local government waste hotline; confidentiality; required reporting.
- Note: See note under 297.760.
- 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] PENALTIES
- 297.990 Penalties.
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