2017 ORS 297.471¹
Secretary of State to prepare summary report

(1) For each calendar or fiscal year under audit, the Secretary of State shall prepare and maintain a summary report that includes, at a minimum:

(a) A list of the municipal corporations that were required to file audit reports with the secretary for the calendar or fiscal year as required by ORS 297.405 (Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990) to 297.555 (Short title);

(b) A list of the municipal corporations that filed audit reports with the secretary within six months after the close of the calendar or fiscal year under audit;

(c) A list of the municipal corporations that did not request a filing extension and did not file audit reports with the secretary within six months after the close of the calendar or fiscal year under audit;

(d) A list of the municipal corporations that requested and were granted filing extensions and either filed or did not file audit reports with the secretary in accordance with the approved extension;

(e) A list of the number and type of deficiencies cited in the audit report by the accountants for each municipal corporation for the calendar or fiscal year under audit; and

(f) A description of whether the municipal corporation submitted a plan of action for deficiencies cited in the audit report for the calendar or fiscal year under audit to the secretary as described in ORS 297.466 (Auditor statement required) (2) and (3).

(2) Not later than March 1 of each odd-numbered year, the Secretary of State shall submit to the appropriate legislative committee with authority over audits copies of the two most recent summary reports prepared under subsection (1) of this section. The secretary shall make the summary reports available for public inspection in accordance with the secretary’s established procedures. [2015 c.29 §5]

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 (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 297, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano297.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.