- • audit
(1) At the request of the Department of Human Services, each public or private child-caring agency or institution within this state shall make a report of its work to the department in such form and detail as the department prescribes.
(2) The reports may include detailed statistics of all children served, financial statements of the expense of their care, the number and kind of workers employed, the value and conditions of the plant owned or used, the amount of the endowment or invested funds and any other essential matters that may be indicated by the requirements of the department.
(3) The department shall prepare and supply to the various child-caring agencies and institutions the necessary printed blanks to record the desired information. Within any year, the department may require such further detailed information and audit of the financial affairs of such agency or institution as it deems to be in the public interest and may make such inspection of the books and records of such agency or institution as it deems necessary. Such audit and inspection of books and records of such agencies and institutions shall be at the expense of the department.
(4) All such agencies or institutions shall conform their records to the statutory fiscal year of the state.
(5) All reports required of agencies and institutions shall be filed with the department not later than 60 days from the date of request. [Formerly 419.126; 1971 c.401 §21; 1983 c.478 §1]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information