Section 297.230 – Estimate and payment of costs and expenses of audits; legislative report; crediting moneys to Division of Audits Account.
(1) The Division of Audits shall estimate in advance the expenses that it will incur during the biennium in carrying out the provisions of ORS 297.030, 297.120 and 297.210, and shall charge officers, departments, boards and commissions of state government and other public bodies for their share of such expenses for periods within the biennium […]
Section 297.250 – Filing of risk assessment or audit by state agency with Division of Audits.
(1) An agency of the executive department that completes a risk assessment or internal audit under ORS 184.360, or that prepares an independent audit under ORS 352.124 or 353.160, shall file the completed risk assessment or internal audit with the Division of Audits of the Office of the Secretary of State. (2) Nothing in this […]
Section 297.300 – Audit of records related to certain charges paid to nongovernmental entity.
The records related to any funds collected pursuant to ORS 757.054, through natural gas tariffs or through public purpose charges pursuant to ORS 757.612 and paid to a nongovernmental entity as described in ORS 757.746 shall be subject to audit by the Secretary of State. [2009 c.813 §2; 2021 c.547 §19]
Section 297.020 – Functions and duties of Division of Audits; moneys available for use by division.
(1) The Division of Audits shall have the function and duty of carrying out the provisions of ORS 297.070, 297.210, 297.230, 297.405 to 297.555, 297.990 and this section. (2) All moneys received under authority of the sections listed in subsection (1) of this section and moneys appropriated for use by the Secretary of State in […]
Section 297.405 – Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990.
As used in ORS 297.020, 297.230, 297.405 to 297.740 and 297.990: (1) “Accountants” means all accountants whose names are included in the roster prepared and maintained by the Oregon Board of Accountancy as required by ORS 297.670. (2) “Accounts” means all books, papers, files, letters and records of any nature or in any form used […]
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 […]