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 […]
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 […]