2013 ORS § 294.665¹
Levying board to submit audit report or financial statements annually

The levying board of each municipal corporation under the jurisdiction of the commission shall annually submit a copy of the full report of its independent auditor under ORS 297.425 (Annual audits required), or a copy of the financial statements submitted to the Secretary of State under ORS 297.435 (Exemption from audit), as soon as practicable after the close of each fiscal year. [Amended by 1999 c.632 §19]