Chapter 297 Audits of Public Funds and Financial Records

Municipal Audit Law

§ 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
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Roster of Authorized Accountants

§ 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
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Local Government Waste Hotlines

§ 297.760 Establishment of local government waste hotline
§ 297.765 Policies and procedures for local government waste hotline

Penalties

§ 297.990 Penalties

Source:
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).