2007 ORS § 327.137¹
Audit statements filed with department
  • effect of failure to file or insufficiency of statement

Every common or union high school district shall file a copy of its audit statement with the Department of Education within six months of the end of the fiscal year for which the audit is required. If the audit report, as submitted to the district, fails to provide the detail necessary for the computation required in the administration of ORS 327.006 (Definitions) to 327.133 (Reports by districts), 327.348 (High Cost Disabilities Account), 327.355 (Definitions for ORS 327.357), 327.357 (Small school district grants), 327.360 (Small School District Supplement Fund), 327.731 (Education project grants), 328.542 (Preparation of district budget) and 530.115 (Disposition of certain moneys described in ORS 530.110) and this section, the district shall submit the necessary information on forms provided by the department within the time prescribed for filing the audit in this section. Any district failing to file a copy of its report under this section or ORS 327.133 (Reports by districts) shall not receive any payments from the State School Fund until such reports are filed. [1965 c.199 §1; 1977 c.840 §9; 1989 c.491 §7; 1991 c.780 §18; 2005 c.209 §6]

Note: The amendments to 327.137 (Audit statements filed with department) by section 15, chapter 846, Oregon Laws 2007, become operative June 30, 2012. See section 19, chapter 846, Oregon Laws 2007. The text that is operative on and after June 30, 2012, is set forth for the user’s convenience.

327.137 (Audit statements filed with department). Every common or union high school district shall file a copy of its audit statement with the Department of Education within six months of the end of the fiscal year for which the audit is required. If the audit report, as submitted to the district, fails to provide the detail necessary for the computation required in the administration of ORS 327.006 (Definitions) to 327.133 (Reports by districts), 327.348 (High Cost Disabilities Account), 327.731 (Education project grants), 328.542 (Preparation of district budget) and 530.115 (Disposition of certain moneys described in ORS 530.110) and this section, the district shall submit the necessary information on forms provided by the department within the time prescribed for filing the audit in this section. Any district failing to file a copy of its report under this section or ORS 327.133 (Reports by districts) shall not receive any payments from the State School Fund until such reports are filed.