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2019 Oregon Revised Statutes
Volume : 07 - Public Facilities and Finance
Chapter 297 - Audits of Public Funds and Financial Records

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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; rules.
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 and Legislative Fiscal Officer; peer review.
Section 297.060 - Confidentiality of tax records; penalty for disclosure.

PERFORMANCE AUDITS

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Section 297.075 [2011 c.247 §1; repealed by 2013 c.722 §88]
Section 297.076 - Audit plans.

BUDGET INFORMATION

INVESTIGATION OF LOSS OF PUBLIC FUNDS OR PROPERTY

AUDITS OF ACCOUNTS OF STATE AND STATE-AIDED INSTITUTIONS AND AGENCIES

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Section 297.220 [Repealed by 1969 c.135 §3]
Section 297.230 - Estimate and payment of costs and expenses of audits; legislative report; crediting moneys to Division of Audits Account.
Section 297.240 [Repealed by 1977 c.774 §27]
Section 297.250 - Filing of risk assessment or audit by state agency with Division of Audits.

AUDITS OF NONGOVERNMENTAL ENTITIES

Section 297.300 - Audit of records related to public purpose charges paid to nongovernmental entity.

MUNICIPAL AUDIT LAW

Section 297.405 - Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990.
Section 297.410 [Repealed by 1977 c.774 §27]
Section 297.415 - Periodic financial reports required.
Section 297.420 [Repealed by 1977 c.774 §27]
Section 297.425 - Annual audits required; compensation; expenses; subjects of audits.
Section 297.430 [Repealed by 1977 c.774 §27]
Section 297.435 - Exemption from audit; financial statement and bonding required.
Section 297.440 [Repealed by 1977 c.774 §27]
Section 297.445 - Petition to audit municipal corporation exempt under ORS 297.435; notice to corporation; audit.
Section 297.450 [Repealed by 1977 c.774 §27]
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 [Repealed by 1977 c.774 §27]
Section 297.471 - Secretary of State to prepare summary report.
Section 297.475 - Cancellation of request for Secretary of State assistance.
Section 297.480 [Repealed by 1977 c.774 §27]
Section 297.485 - Filing fees.
Section 297.490 [Repealed by 1977 c.774 §27]
Section 297.495 - Extraordinary costs.
Section 297.500 [Repealed by 1977 c.774 §27]
Section 297.505 - Rules.
Section 297.515 - County audits include justice courts and law enforcement agencies and officers.
Section 297.520 [1969 c.518 §3; repealed by 1977 c.774 §27]
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 [Amended by 1959 c.238 §1; 1963 c.518 §1; 1965 c.332 §1; repealed by 1977 c.774 §27]
Section 297.620 [Amended by 1961 c.555 §1; 1963 c.301 §1; repealed by 1977 c.774 §27]
Section 297.622 [1963 c.301 §3; 1975 c.450 §1; repealed by 1977 c.774 §27]
Section 297.624 [1963 c.301 §4; repealed by 1977 c.774 §27]
Section 297.626 [1965 c.332 §9; repealed by 1977 c.774 §27]
Section 297.630 [Amended by 1965 c.332 §2; repealed by 1977 c.774 §27]
Section 297.635 [1971 c.267 §2; repealed by 1977 c.774 §27]
Section 297.640 [Amended by 1961 c.555 §3; 1967 c.67 §2; repealed by 1977 c.774 §27]
Section 297.650 [Repealed by 1977 c.774 §27]
Section 297.660

ROSTER OF AUTHORIZED ACCOUNTANTS

Section 297.670 - Board of Accountancy to prepare and maintain roster.
Section 297.680 - Rules for establishing and maintaining roster.
Section 297.690 [Amended by 1965 c.332 §4; 1973 c.832 §2; repealed by 1987 c.455 §5]
Section 297.700 [Repealed by 1959 c.238 §4]
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 [Repealed by 1977 c.774 §27]

LOCAL GOVERNMENT WASTE HOTLINES

Section 297.760 - Establishment of local government waste hotline.
Section 297.765 - Policies and procedures for local government waste hotline; confidentiality; required reporting.
Section 297.810 [Repealed by 1967 c.359 §704]
Section 297.820 [Repealed by 1967 c.359 §704]
Section 297.830 [Repealed by 1967 c.359 §704]
Section 297.910 [Formerly 190.120; repealed by 1965 c.351 §4]
Section 297.920

PENALTIES

Section 297.990 - Penalties.

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