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 297.050 – 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 297.060 – 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 297.020 – 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 297.030 – 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 297.010 – Division of Audits; director and staff.
There is established the Division of Audits to be maintained under the supervision and control of the Secretary of State and operated as one of the divisions of the secretary’s office. The Secretary of State shall assign or appoint a director of the division and such other assistants, accountants, auditors and clerks, upon such terms […]