Section 297.030 – Audits, reviews and investigations; rules.
(1) The audits, reviews or investigations authorized to be made by the Secretary of State may be assigned to the Division of Audits as a part of its functions and duties. (2) The Secretary of State may adopt rules, standards and criteria relating to audits conducted by the Division of Audits as the Secretary of […]
Section 297.415 – Periodic financial reports required.
The Secretary of State shall require that periodic reports of financial condition and financial operations be prepared and submitted to the Secretary of State by municipal corporations in such form and at such times as the Secretary of State considers necessary. The periodic reports may be required of all municipal corporations. [1977 c.774 §3]
Section 297.040 – Payment of costs and expenses of audits authorized by ORS 297.030.
The costs and expenses of conducting audits authorized by ORS 297.030 shall be paid from whatever funds are appropriated by law for use in carrying out the provisions of the respective laws relating thereto. The costs and expenses shall be charged and billed to such funds or activities in the same manner as are costs […]
Section 297.425 – Annual audits required; compensation; expenses; subjects of audits.
(1) Except as provided in ORS 297.435, the accounts and fiscal affairs of every municipal corporation shall be audited and reviewed at least once each calendar or fiscal year, and more often if considered advisable by the governing body or managing or executive officer of the municipal corporation. The audits and reviews shall be made […]
Section 297.050 – Supply of audit reports to Joint Legislative Audit Committee and Legislative Fiscal Officer; peer review.
(1) The Division of Audits of the office of the Secretary of State shall supply the Joint Legislative Audit Committee and the Legislative Fiscal Officer with a copy of each audit report made by or for the Division of Audits. (2) The Division of Audits shall cause a periodic peer review to be completed as […]
Section 297.435 – Exemption from audit; financial statement and bonding required.
(1) Subject to ORS 297.445, ORS 297.425 does not apply to any municipal corporation, except a county or a school district, if, with respect to any one calendar year or fiscal year, the municipal corporation meets all the conditions in either subsection (2) or (3) of this section. (2)(a) Total expenditures for all purposes, including […]
Section 297.060 – Confidentiality of tax records; penalty for disclosure.
Information furnished to the Secretary of State by the Department of Revenue and made confidential by ORS 314.835 shall be used by the Secretary of State and the officers and employees of the Secretary of State solely for the purposes of performing the functions of the office of Auditor of Public Accounts as required by […]
Section 297.065 – Oversight of performance audits and evaluation by Joint Legislative Audit Committee.
(1) It is the policy of this state that state government services be delivered with the highest level of desired effectiveness at the lowest possible cost. (2) The Joint Legislative Audit Committee may provide oversight of the conduct of performance audits and program evaluations, that are outside the authority of the Secretary of State under […]
Section 297.070 – Performance audits; subpoenas; contracts with private auditors; rules; audit expenses; audit reports; responses to audits.
(1) Performance audits of all state departments, boards, commissions, institutions and state-aided institutions and agencies conducted by the Division of Audits shall be based on standards for audit services established by nationally recognized entities including, but not limited to, the United States Government Accountability Office. (2) The Secretary of State may subpoena witnesses, may require […]
Section 297.076 – Audit plans.
(1) The Secretary of State shall, on a fiscal year basis, prepare an annual audit plan for performance audits, as defined in ORS 297.070, of state departments, boards, commissions, institutions and state-aided institutions and agencies. The audit plan must be based on a risk assessment methodology. The Secretary of State shall seek, in the audit […]