There is a newer version of the Oregon Revised Statutes
2015 Oregon Revised Statutes
Volume : 07 - Public Facilities, Finance
Chapter 297 - Audits of Public Funds and Financial Records
DIVISION OF AUDITS OF THE SECRETARY OF STATE’S OFFICE- Section 297.010 - Division of Audits; director and staff.
- Section 297.020 - Functions and duties of Division of Audits; moneys available for use by division.
- Section 297.030 - Audits, reviews and investigations authorized to be made by the Secretary of State may be assigned to Division of Audits.
- Section 297.040 - Payment of costs and expenses of audits authorized by ORS 297.030.
- Section 297.050 - Supply of audit reports to Joint Legislative Audit Committee, Committee on Performance Excellence and Legislative Fiscal Officer.
- Section 297.060 - Confidentiality of tax records; penalty for disclosure.
- Section 297.065 - Oversight of performance and program audits and evaluation by Joint Legislative Audit Committee.
- Section 297.070 - Criteria for performance and program audits; rules; contracts with private auditors; audit expenses.
- Section 297.075
- Section 297.110 - Definitions for ORS 291.226 and 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 personnel; reporting of criminal activity; rules.
- Section 297.220
- Section 297.230 - Estimate and payment of costs and expenses of audits; legislative report; crediting moneys to Division of Audits Account.
- Section 297.240
- Section 297.250 - Filing of risk assessment or audit by state agency with Division of Audits.
- Section 297.300 - Audit of records related to public purpose charges paid to nongovernmental entity.
- Section 297.405 - Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990.
- Section 297.410
- Section 297.415 - Periodic financial reports required.
- Section 297.420
- Section 297.425 - Annual audits required; compensation; expenses; subjects of audits.
- Section 297.430
- Section 297.435 - Exemption from audit; financial statement and bonding required.
- Section 297.440
- Section 297.445 - Petition to audit municipal corporation exempt under ORS 297.435; notice to corporation; audit.
- Section 297.450
- Section 297.455 - Audits by federal government; review and approval by Secretary of State.
- Section 297.459 - Furnishing county audit reports to Department of Revenue.
- Section 297.460
- 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 297.470
- Section 297.471 - Secretary of State to prepare summary report.
- Section 297.475 - Cancellation of request for Secretary of State assistance.
- Section 297.480
- Section 297.485 - Filing fees.
- Section 297.490
- Section 297.495 - Extraordinary costs.
- Section 297.500
- Section 297.505 - Rules.
- Section 297.515 - County audits include justice courts and law enforcement agencies and officers.
- Section 297.520
- Section 297.525 - Annual audit of county road work.
- 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 297.545 - Disposition of Municipal Audit Law filing fees.
- Section 297.555 - Short title.
- Section 297.610
- Section 297.620
- Section 297.622
- Section 297.624
- Section 297.626
- Section 297.630
- Section 297.635
- Section 297.640
- Section 297.650
- Section 297.660
- Section 297.670 - Board of Accountancy to prepare and maintain roster.
- Section 297.680 - Rules for establishing and maintaining roster.
- Section 297.690
- Section 297.700
- Section 297.701 - Persons on roster on August 5, 1959; removal.
- Section 297.710 - Removal of accountant from roster; reinstatement.
- Section 297.720 - Biennial fee of accountants included on roster.
- Section 297.730 - Disposition of fees of board.
- Section 297.740 - Rules of board.
- Section 297.750
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