2017 ORS 327.137¹
Audit reports filed with department
  • effect of failure to file or insufficiency of report

(1)(a) Every common or union high school district or education service district shall file a copy of its audit report with the Department of Education within six months of the end of the fiscal year for which the audit is required. The audit report shall include:

(A) Information necessary for the computation required in the administration of ORS 327.006 (Definitions for State School Fund distributions) to 327.133 (Reports by districts), 327.348 (High Cost Disabilities Account), 327.731 (Education project grants), 328.542 (Preparation of district budget) and 530.115 (Disposition of certain moneys described in ORS 530.110) and sections 1 to 3, chapter 735, Oregon Laws 2013, and this section; and

(B) If the district is a sponsor of any public charter schools, a copy of each annual audit forwarded to the district as required by ORS 338.095 (Financial management system) (4).

(b) If the audit report, as submitted to the district, fails to provide the detail necessary for the computation required in the administration of ORS 327.006 (Definitions for State School Fund distributions) to 327.133 (Reports by districts), 327.348 (High Cost Disabilities Account), 327.731 (Education project grants), 328.542 (Preparation of district budget) and 530.115 (Disposition of certain moneys described in ORS 530.110) and sections 1 to 3, chapter 735, Oregon Laws 2013, and this section, the district shall submit the necessary information on forms provided by the department within the time prescribed for filing the audit in this section.

(c) The Superintendent of Public Instruction may withhold any payments from the State School Fund for a public charter school that, pursuant to ORS 338.155 (Distributions of State School Fund amounts), are due to a district under ORS 327.095 (Percentages and time of payment of apportionments to school districts) if:

(A) The audit report filed by the district fails to include the public charter school annual audit as required by paragraph (a)(B) of this subsection; and

(B) The district has not filed the public charter school annual audit with the department by April 1.

(d) If payments are withheld as provided by paragraph (c) of this subsection, the superintendent may allow payments to be made from the State School Fund to the district upon receipt of the annual audit or upon the meeting of any other conditions identified by rule of the State Board of Education.

(e) Any district failing to file a copy of an audit report under this section or a report under ORS 327.133 (Reports by districts) may not receive any payments from the State School Fund until the report is filed.

(2) Notwithstanding the timeline provided by this section and pursuant to rules adopted by the State Board of Education, the superintendent may waive a reporting date or specify an alternative date to provide the audit report or information if a human-created disaster or a natural disaster affects the ability of a school district or an education service district to provide the audit report or information by a specified date. [1965 c.199 §1; 1977 c.840 §9; 1989 c.491 §7; 1991 c.780 §18; 2005 c.209 §6; 2007 c.846 §15; 2009 c.184 §§6,7; 2011 c.316 §§3,4; 2013 c.327 §1; 2013 c.735 §§12,13]

Note: The amendments to 327.137 (Audit reports filed with department) by section 14, chapter 735, Oregon Laws 2013, become operative July 1, 2020. See section 20, chapter 735, Oregon Laws 2013, as amended by section 1, chapter 299, Oregon Laws 2015. The text that is operative on and after July 1, 2020, is set forth for the user’s convenience.

327.137 (Audit reports filed with department). (1)(a) Every common or union high school district or education service district shall file a copy of its audit report with the Department of Education within six months of the end of the fiscal year for which the audit is required. The audit report shall include:

(A) Information necessary for the computation required in the administration of ORS 327.006 (Definitions for State School Fund distributions) to 327.133 (Reports by districts), 327.348 (High Cost Disabilities Account), 327.731 (Education project grants), 328.542 (Preparation of district budget) and 530.115 (Disposition of certain moneys described in ORS 530.110) and this section; and

(B) If the district is a sponsor of any public charter schools, a copy of each annual audit forwarded to the district as required by ORS 338.095 (Financial management system) (4).

(b) If the audit report, as submitted to the district, fails to provide the detail necessary for the computation required in the administration of ORS 327.006 (Definitions for State School Fund distributions) to 327.133 (Reports by districts), 327.348 (High Cost Disabilities Account), 327.731 (Education project grants), 328.542 (Preparation of district budget) and 530.115 (Disposition of certain moneys described in ORS 530.110) and this section, the district shall submit the necessary information on forms provided by the department within the time prescribed for filing the audit in this section.

(c) The Superintendent of Public Instruction may withhold any payments from the State School Fund for a public charter school that, pursuant to ORS 338.155 (Distributions of State School Fund amounts), are due to a district under ORS 327.095 (Percentages and time of payment of apportionments to school districts) if:

(A) The audit report filed by the district fails to include the public charter school annual audit as required by paragraph (a)(B) of this subsection; and

(B) The district has not filed the public charter school annual audit with the department by April 1.

(d) If payments are withheld as provided by paragraph (c) of this subsection, the superintendent may allow payments to be made from the State School Fund to the district upon receipt of the annual audit or upon the meeting of any other conditions identified by rule of the State Board of Education.

(e) Any district failing to file a copy of an audit report under this section or a report under ORS 327.133 (Reports by districts) may not receive any payments from the State School Fund until the report is filed.

(2) Notwithstanding the timeline provided by this section and pursuant to rules adopted by the State Board of Education, the superintendent may waive a reporting date or specify an alternative date to provide the audit report or information if a human-created disaster or a natural disaster affects the ability of a school district or an education service district to provide the audit report or information by a specified date.

  • Oregon Catalyst, Oct 17, 2009
    “Representatives from the WESD, the Confedera­tion of Oregon School Administrators ... (ORS 327.137). The Audits Division can con­duct financial audits but not ...”
1 Legislative Counsel Committee, CHAPTER 327—State Financing of Elementary and Secondary Education, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors327.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 327, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano327.­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.