ORS 297.405¹
Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990

As used in ORS 297.020 (Functions and duties of Division of Audits), 297.230 (Estimate and payment of costs and expenses of audits), 297.405 (Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990) to 297.740 (Rules of board) and 297.990 (Penalties):

(1) “Accountants” means all accountants whose names are included in the roster prepared and maintained by the Oregon Board of Accountancy as required by ORS 297.670 (Board of Accountancy to prepare and maintain roster).

(2) “Accounts” means all books, papers, files, letters and records of any nature or in any form used in conducting the affairs of the municipal corporation or in recording the transactions thereof.

(3) “Board” means the Oregon Board of Accountancy.

(4) “Fiscal affairs” means and includes all activities of any nature giving rise to or resulting from financial transactions, including compliance with legal requirements applicable to the operation of a municipal corporation.

(5) “Municipal corporation” means a:

(a) City;

(b) County;

(c) Special district;

(d) School district or an education service district;

(e) Corporation, except a municipal corporation established pursuant to ORS 441.525 (Definitions for ORS 441.525 to 441.595) to 441.595 (Construction of ORS 441.525 to 441.595), upon which is conferred powers of the state for the purpose of local government; or

(f) Public corporation, including a cooperative body formed between municipal corporations.

(6) “Public corporation” means a corporation the operation of which is subject to control by local government or its officers and which, at least in part, is organized to serve a public purpose of, and receives public funds or other support having monetary value from, such government. [1977 c.774 §2; 1979 c.286 §7; 1987 c.423 §1; 2005 c.443 §15; 2011 c.647 §3]

Atty. Gen. 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

Chapter 297

Atty. Gen. Opinions

Duty or authority of Secretary of State to con­duct performance audits, (1985) Vol. 44, p 381

1 Legislative Counsel Committee, CHAPTER 297—Audits of Public Funds and Financial Records, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors297.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 297, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano297.­html (2019) (last ac­cessed May 16, 2020).
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