Section 297.100 – Audit information in Governor’s budget; report.
(1) In the Governor’s budget required under ORS 291.202, the Governor shall identify any new or enhanced funding or savings included in the budget as a result of implementation of audit findings or recommendations. (2) Each biennium, the Governor shall prepare a report to accompany the Governor’s budget on the status of implementation of action […]
Section 297.103 – Audit information in Secretary of State budget.
In the agency request budget submitted by the Secretary of State under ORS 291.208, the Secretary of State shall specify the amounts estimated to be expended in the biennium during which the agency request budget is prepared for categories of audit and related services, including fiscal audits, performance audits, information technology audits, the Government Waste […]
Section 297.110 – Definitions for ORS 297.120.
As used in this section and ORS 297.120: (1) “Public official” means any person who is serving a state agency as an officer, employee, member, agent or otherwise, regardless of whether the person is compensated for the person’s services. (2) “State agency” means any state department, division, bureau or other agency or body headed by […]
Section 297.120 – Division of Audits investigation of state agency loss of public funds or property; report to Governor.
(1) When a state agency sustains a loss of $100 or more of public funds or property under circumstances involving a public official who is entrusted with the custody of the funds or property or who is charged with the duty to account for the funds or property, the agency shall, within 30 days after […]
Section 297.210 – Audits of accounts of state agencies and state-aided institutions and agencies; performance audits of school and education service districts; audits of state-to-county fund transfers; subpoena; audits on retirement of certain personnel; reporting of criminal activity; rules.
(1)(a) The Secretary of State, as State Auditor, shall have the accounts and financial affairs of state departments, boards, commissions, institutions and state-aided institutions and agencies of the state reviewed or audited as the Secretary of State considers advisable or necessary. (b) The Secretary of State, as State Auditor, may conduct performance audits of school […]
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 […]