Criteria for performance and program audits
- • rules
- • contracts with private auditors
- • audit expenses
(1) Performance and program audits of all state departments, boards, commissions, institutions and state-aided institutions and agencies shall be conducted on the basis of risk assessment and on standards established by national recognized entities including, but not limited to, the United States Government Accountability Office and the National Association of State Auditors. The Secretary of State shall adopt and the Joint Legislative Audit Committee shall approve rules specifying all criteria to be considered for conducting a performance or program audit under this section. The Secretary of State shall schedule the performance and program audits as directed by the Joint Legislative Audit Committee.
(2) The Secretary of State may subpoena witnesses, may require the production of books and papers and rendering of reports in the manner and form that the Secretary of State requires and may do all things necessary to secure a full and thorough audit. The Secretary of State shall report, in writing, to the Legislative Assembly as provided in ORS 192.245 (Form of report to legislature) and to the Committee on Performance Excellence established in ORS 182.562 (Committee membership and procedures). The report shall include a copy of the report on each performance and program audit.
(3) The Secretary of State, as State Auditor, shall contract with qualified private sector auditors to conduct audits required by this section, unless the Secretary of State determines that it is not practical or in the public interest to do so. If the Secretary of State determines that it is not practical or in the public interest to contract with qualified private sector auditors, after notifying the Joint Legislative Audit Committee, the Secretary of State shall employ auditors for that purpose and shall include in the written audit report the circumstances that rendered it impractical or not in the public interest to contract with qualified private sector auditors. All contracts for conducting performance and program audits under this section shall be in a form prescribed or approved by the Secretary of State. A copy of each completed contract shall be furnished to the Secretary of State and the Joint Legislative Audit Committee. The Secretary of State shall employ or contract with auditors upon terms and for compensation as the Secretary of State determines are advantageous and advisable.
(4) An audit conducted under contract as provided in subsection (3) of this section shall be considered to be conducted by the Division of Audits for purposes of ORS 297.020 (Functions and duties of Division of Audits), 297.050 (Supply of audit reports to Joint Legislative Audit Committee, Committee on Performance Excellence and Legislative Fiscal Officer) and 297.535 (Division of Audits Account).
(5) If a person fails to comply with any subpoena issued under subsection (2) of this section, a judge of the circuit court of any county, on application of the Secretary of State, shall compel obedience by proceedings for contempt as in the case of disobedience of the requirements of a subpoena issued from the circuit court.
(6) The Secretary of State may enter into an agreement with the department, board, commission, institution, state-aided institution or agency that is the subject of a performance or program audit for payment of the expenses incurred by the Secretary of State in conducting the audit. The Emergency Board may also make funds available to the Division of Audits to reimburse it for expenses incurred under this section.
(7) As used in this section:
(a) "Performance audit" includes determining:
(A) Whether an entity described in subsection (1) of this section that is the subject of the audit is acquiring, protecting and using its resources economically and efficiently;
(B) The causes of inefficiencies or uneconomical practices; and
(C) Whether the entity has complied with laws and regulations concerning matters of economy and efficiency.
(b) "Program audit" includes determining:
(A) The extent to which the desired results or benefits of a program established by the Legislative Assembly or other authorizing body are being achieved;
(B) The extent to which the need for or objectives of an ongoing program are necessary or relevant;
(C) Whether the program complements, duplicates, overlaps or conflicts with other related programs;
(D) The effectiveness of organizations, programs, activities or functions; and
(E) Whether the entity described in subsection (1) of this section that is the subject of the audit has complied with laws and regulations applicable to the program. [1997 c.847 §4; 2008 c.7 §8; 2009 c.11 §39]
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.