ORS 297.210
Audits of accounts of state agencies and state-aided institutions and agencies

  • performance audits of school and education service districts
  • audits of state-to-county fund transfers
  • subpoena
  • audits on retirement of certain personnel
  • reporting of criminal activity
  • rules

(1)

Intentionally left blank —Ed.

(a)

The Secretary of State, as State Auditor, shall have the accounts and financial affairs of state departments, boards, commissions, institutions and state-aided institutions and agencies of the state reviewed or audited as the Secretary of State considers advisable or necessary.

(b)

The Secretary of State, as State Auditor, may conduct performance audits of school districts and education service districts. For audits conducted under this paragraph:

(A)

The Secretary of State shall identify by rule factors and standards by which the secretary will determine whether to initiate an audit as authorized under this paragraph or to enter into a contract with the Department of Education to conduct an audit as provided by ORS 327.141 (Financial or performance audit initiated by department).

(B)

Prior to initiating an audit, the Secretary of State shall:
(i)
Give notice to the school district or the education service district of the secretary’s intent to initiate the audit; and
(ii)
Provide the school district or the education service district with the opportunity to provide to the secretary any information related to the subject of the audit.

(C)

Following the review of any information provided under subparagraph (B) of this paragraph, the Secretary of State may:
(i)
Decline to proceed with the audit; or
(ii)
Cause the audit to be conducted.

(D)

The Secretary of State may charge a school district or an education service district for a portion of the costs incurred for an audit authorized by this paragraph. Amounts charged as provided by this subparagraph shall be in lieu of any amounts that may be charged as provided by ORS 297.230 (Estimate and payment of costs and expenses of audits).

(c)

The Secretary of State, as State Auditor, may conduct audits of the use of fund transfers from the state to counties, including but not limited to transfers of video lottery revenues, state highway funds, cigarette tax revenues and Oregon Liquor and Cannabis Commission funds.

(d)

The Secretary of State may subpoena witnesses, require the production of books and papers and rendering of reports in such manner and form as the Secretary of State requires and may do all things necessary to secure a full and thorough investigation.

(e)

The Secretary of State shall report, in writing, to the Governor. The report shall include a copy of the report on each audit.

(f)

In addition to the report described in paragraph (e) of this subsection, the Secretary of State shall provide a report to a school district board or the board of directors of an education service district following an audit conducted as provided by paragraph (b) of this subsection.

(2)

The Secretary of State may audit or review any institution or department of the state government at any time the executive head of the institution or department, for any reason, retires from the head’s office or position. The secretary need not conduct an audit or review under this subsection if:

(a)

The institution or department has been the subject of an audit or review of financial controls within the six months immediately preceding the retirement of the executive head of the institution or department; or

(b)

The secretary has not received a report within the 12 months immediately preceding the retirement of the executive head of the institution or department indicating that the executive head of the institution or department was unable or unwilling to follow state law, rules, policies or procedures.

(3)

The Secretary of State shall employ auditors upon such terms and for such compensation as the Secretary of State determines are advantageous and advisable.

(4)

If a person fails to comply with any subpoena issued under subsection (1) 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.

(5)

If the Secretary of State determines during the conduct of any activity authorized under this chapter that fraud or other criminal activity may be occurring or may have occurred, the secretary shall notify the appropriate federal, state or local law enforcement agency of the potential fraud or other criminal activity. This subsection applies regardless of the source of any moneys that are involved or may be involved in the fraud or other criminal activity. [Amended by 1969 c.135 §1; 1971 c.748 §3; 1983 c.154 §1; 1987 c.143 §3; 1993 c.718 §4; 1997 c.157 §1; 2007 c.218 §3; 2007 c.839 §14; 2011 c.153 §1; 2011 c.647 §2; 2012 c.91 §1; 2015 c.66 §1; 2021 c.351 §20]

Source: Section 297.210 — Audits of accounts of state agencies and state-aided institutions and agencies; performance audits of school and education service districts; audits of state-to-county fund transfers; subpoena; audits on retirement of certain personnel; reporting of criminal activity; rules, https://www.­oregonlegislature.­gov/bills_laws/ors/ors297.­html.

Attorney General Opinions

Authority of Secretary of State to audit Councils of Governments, (1974) Vol 37, p 249; audits by Secretary of State of Oregon Parks Foundation, (1978) Vol 38, p 2105; county fair association as “state aided institution,” (1979) Vol 39, p 505; Secretary of State auditing state political parties’ “dollar check-off” funds, (1979) Vol 40, p 101; Oregon Trade and Marketing Center, Inc. as subject to Municipal Audit Law or state audit law, (1988) Vol 46, p 97; authority of Secretary of State to require state agencies to prepare financial reports in form determined necessary, (1992) Vol 46, p 464; responsibility of school districts for cost of audits conducted by Secretary of State, (1995) Vol 47, p 224

297.010
Division of Audits 297.020
Functions and duties of Division of Audits 297.030
Audits, reviews and investigations 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 and Legislative Fiscal Officer 297.060
Confidentiality of tax records 297.065
Oversight of performance audits and evaluation by Joint Legislative Audit Committee 297.070
Performance audits 297.076
Audit plans 297.100
Audit information in Governor’s budget 297.103
Audit information in Secretary of State budget 297.110
Definitions for ORS 297.120 297.120
Division of Audits investigation of state agency loss of public funds or property 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 297.300
Audit of records related to certain charges paid to nongovernmental entity 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 297.466
Auditor statement required 297.471
Secretary of State to prepare summary report 297.475
Cancellation of request for Secretary of State assistance 297.485
Filing fees 297.495
Extraordinary costs 297.505
Rules 297.515
County audits include justice courts and law enforcement agencies and officers 297.525
Annual audit of county road work 297.527
City utilities separate municipal corporations 297.530
Subpoena authority of Secretary of State 297.535
Division of Audits Account 297.545
Disposition of Municipal Audit Law filing fees 297.555
Short title 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 297.760
Establishment of local government waste hotline 297.765
Policies and procedures for local government waste hotline 297.990
Penalties
Green check means up to date. Up to date

Current through early 2024

§ 297.210’s source at oregon​.gov