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Audits of Public Funds and Financial Records
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Oregon Revised Statutes
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Audits of Public Funds and Financial Records
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Section
297.010
Division of Audits; director and staff.
Section
297.020
Functions and duties of Division of Audits; moneys available for use by division.
Section
297.030
Audits, reviews and investigations; rules.
Section
297.040
Payment of costs and expenses of audits authorized by ORS 297.030.
Section
297.050
Supply of audit reports to Joint Legislative Audit Committee and Legislative Fiscal Officer; peer review.
Section
297.060
Confidentiality of tax records; penalty for disclosure.
Section
297.065
Oversight of performance audits and evaluation by Joint Legislative Audit Committee.
Section
297.070
Performance audits; subpoenas; contracts with private auditors; rules; audit expenses; audit reports; responses to audits.
Section
297.075
[2011 c.247 §1; repealed by 2013 c.722 §88]
Section
297.076
Audit plans.
Section
297.100
Audit information in Governor’s budget; report.
Section
297.103
Audit information in Secretary of State budget.
Section
297.110
Definitions for ORS 297.120.
Section
297.120
Division of Audits investigation of state agency loss of public funds or property; report to Governor.
Section
297.210
Audits of accounts of state agencies and state-aided institutions and agencies; performance audits of school and education service districts; audits of state-to-county fund transfers; subpoena; audits on retirement of certain personnel; reporting of criminal activity; rules.
Section
297.220
[Repealed by 1969 c.135 §3]
Section
297.230
Estimate and payment of costs and expenses of audits; legislative report; crediting moneys to Division of Audits Account.
Section
297.240
[Repealed by 1977 c.774 §27]
Section
297.250
Filing of risk assessment or audit by state agency with Division of Audits.
Section
297.300
Audit of records related to certain charges paid to nongovernmental entity.
Section
297.405
Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990.
Section
297.410
[Repealed by 1977 c.774 §27]
Section
297.415
Periodic financial reports required.
Section
297.420
[Repealed by 1977 c.774 §27]
Section
297.425
Annual audits required; compensation; expenses; subjects of audits.
Section
297.430
[Repealed by 1977 c.774 §27]
Section
297.435
Exemption from audit; financial statement and bonding required.
Section
297.440
[Repealed by 1977 c.774 §27]
Section
297.445
Petition to audit municipal corporation exempt under ORS 297.435; notice to corporation; audit.
Section
297.450
[Repealed by 1977 c.774 §27]
Section
297.455
Audits by federal government; review and approval by Secretary of State.
Section
297.459
Furnishing county audit reports to Department of Revenue.
Section
297.460
Section 297.460
Section
297.465
Standards for audits; form; filing; extensions of time.
Section
297.466
Auditor statement required; procedure for determining and correcting deficiencies; withholding of state funds.
Section
297.470
[Repealed by 1977 c.774 §27]
Section
297.471
Secretary of State to prepare summary report.
Section
297.475
Cancellation of request for Secretary of State assistance.
Section
297.480
[Repealed by 1977 c.774 §27]
Section
297.485
Filing fees.
Section
297.490
[Repealed by 1977 c.774 §27]
Section
297.495
Extraordinary costs.
Section
297.500
[Repealed by 1977 c.774 §27]
Section
297.505
Rules.
Section
297.515
County audits include justice courts and law enforcement agencies and officers.
Section
297.520
[1969 c.518 §3; repealed by 1977 c.774 §27]
Section
297.525
Annual audit of county road work.
Section
297.527
City utilities separate municipal corporations.
Section
297.530
Subpoena authority of Secretary of State; enforcement; costs.
Section
297.535
Division of Audits Account.
Section
297.545
Disposition of Municipal Audit Law filing fees.
Section
297.555
Short title.
Section
297.610
[Amended by 1959 c.238 §1; 1963 c.518 §1; 1965 c.332 §1; repealed by 1977 c.774 §27]
Section
297.620
[Amended by 1961 c.555 §1; 1963 c.301 §1; repealed by 1977 c.774 §27]
Section
297.622
[1963 c.301 §3; 1975 c.450 §1; repealed by 1977 c.774 §27]
Section
297.624
[1963 c.301 §4; repealed by 1977 c.774 §27]
Section
297.626
[1965 c.332 §9; repealed by 1977 c.774 §27]
Section
297.630
[Amended by 1965 c.332 §2; repealed by 1977 c.774 §27]
Section
297.635
[1971 c.267 §2; repealed by 1977 c.774 §27]
Section
297.640
[Amended by 1961 c.555 §3; 1967 c.67 §2; repealed by 1977 c.774 §27]
Section
297.650
[Repealed by 1977 c.774 §27]
Section
297.660
Section 297.660
Section
297.670
Board of Accountancy to prepare and maintain roster.
Section
297.680
Rules for establishing and maintaining roster.
Section
297.690
[Amended by 1965 c.332 §4; 1973 c.832 §2; repealed by 1987 c.455 §5]
Section
297.700
[Repealed by 1959 c.238 §4]
Section
297.701
Persons on roster on August 5, 1959; removal.
Section
297.710
Removal of accountant from roster; reinstatement.
Section
297.720
Biennial fee of accountants included on roster.
Section
297.730
Disposition of fees of board.
Section
297.740
Rules of board.
Section
297.750
[Repealed by 1977 c.774 §27]
Section
297.760
Establishment of local government waste hotline.
Section
297.765
Policies and procedures for local government waste hotline; confidentiality; required reporting.
Section
297.810
[Repealed by 1967 c.359 §704]
Section
297.820
[Repealed by 1967 c.359 §704]
Section
297.830
[Repealed by 1967 c.359 §704]
Section
297.910
[Formerly 190.120; repealed by 1965 c.351 §4]
Section
297.920
Section 297.920
Section
297.990
Penalties.