Section 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, who shall deposit the moneys in the General Fund to the credit of an account to be known as the Division of Audits Account. (2) The moneys received under subsection […]
Section 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 of the municipal corporation who are subject to taxes, fees, assessments or other charges levied by the municipal corporation, is filed with the Secretary of State within six months of […]
Section 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 deposit the moneys in the Division of Audits Account created under ORS 297.535. [Formerly 297.660; 1979 c.286 §11; 1995 c.144 §5]
Section 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 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 […]
Section 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]
Section 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 report to the Department of Revenue. [1989 c.796 §9] Note: 297.459 was added to and made a part of 297.405 to 297.740 by legislative action but was not added to […]
Section 297.660
[Amended by 1977 c.774 §22; renumbered 297.545]
Section 297.460
[Amended by 1977 c.774 §21; renumbered 297.535]
Section 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 1981 c.83 §1]
Section 297.465 – Standards for audits; form; filing; extensions of time.
(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 prescribe the minimum standards for conducting audits of municipal corporations, preparing the resulting audit reports and expressing opinions upon the financial condition and results of operation for the period under […]