2015 ORS 297.459¹
Furnishing county audit reports to Department of Revenue

An accountant who furnishes an audit report to a county pursuant to ORS 297.465 (Standards for audits) shall, at the same time, furnish a copy of the audit report to the Department of Revenue. [1989 c.796 §9]

Note: 297.459 (Furnishing county audit reports to Department of Revenue) was added to and made a part of 297.405 (Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990) to 297.740 (Rules of board) by legislative action but was not added to any other series in ORS chapter 297. See Preface to Oregon Revised Statutes for further explanation.

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 (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 297, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano297.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.