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2019 Oregon Revised Statutes
Volume : 07 - Public Facilities and Finance
Chapter 297 - Audits of Public Funds and Financial Records
Section 297.455 - Audits by federal government; review and approval by Secretary of State.
Universal Citation: OR Rev Stat § 297.455 (2019)
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 of ORS 297.465, by auditors provided by the federal government, the Secretary of State may accept for review and filing the audit reports of such federal auditors if the reports also comply with the requirements set forth in ORS 297.465. Any such audit reports filed with the Secretary of State shall be subject to the filing fee required by ORS 297.485. If the audits and reviews and resulting audit reports are found by the Secretary of State to comply with ORS 297.465, the municipal corporation will be considered in compliance with ORS 297.425. [1977 c.774 §7; 1987 c.143 §7]
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