Chapter 297 Audits of Public Funds and Financial Records

Division Of Audits Of The Secretary Of States Office

§ 297.010		Division of Audits
§ 297.020		Functions and duties of Division of Audits
§ 297.030		Audits, reviews and investigations authorized to be made by the Secretary of State may be assigned to Division of Audits
§ 297.040		Payment of costs and expenses of audits authorized by ORS 297.030
§ 297.050		Supply of audit reports to Joint Legislative Audit Committee, Committee on Performance Excellence and Legislative Fiscal Officer
§ 297.060		Confidentiality of tax records

Legislative Oversight Of Audits

§ 297.065		Oversight of performance and program audits and evaluation by Joint Legislative Audit Committee
§ 297.070		Criteria for performance and program audits
§ 297.075		Reporting requirements of agencies audited by Secretary of State

Investigation Of Loss Of Public Funds Or Property

§ 297.110		Definitions for ORS 291.226 and 297.120
§ 297.120		Division of Audits investigation of state agency loss of public funds or property

Audits Of Accounts Of State And State Aided Institutions And Agencies

§ 297.210		Audits of accounts of state agencies and state-aided institutions and agencies
§ 297.230		Estimate and payment of costs and expenses of audits
§ 297.250		Filing of risk assessment or audit by state agency with Division of Audits

Audits Of Nongovernmental Entities

Audit of records related to public purpose charges paid to nongovernmental entity

Municipal Audit Law

§ 297.405		Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990
§ 297.415		Periodic financial reports required
§ 297.425		Annual audits required
§ 297.435		Exemption from audit
§ 297.445		Petition to audit municipal corporation exempt under ORS 297.435
§ 297.455		Audits by federal government
§ 297.459		Furnishing county audit reports to Department of Revenue
§ 297.465		Standards for audits

Roster Of Authorized Accountants

§ 297.670		Board of Accountancy to prepare and maintain roster
§ 297.680		Rules for establishing and maintaining roster
§ 297.701		Persons on roster on August 5, 1959
§ 297.710		Removal of accountant from roster
§ 297.720		Biennial fee of accountants included on roster
§ 297.730		Disposition of fees of board
§ 297.740		Rules of board

Local Government Waste Hotlines

§ 297.760		Establishment of local government waste hotline
§ 297.765		Policies and procedures for local government waste hotline

Penalties