OAR 581-023-0036
Factors for when audit initiated by Department

(1)

Pursuant to ORS 327.141 (Financial or performance audit initiated by department), the Department of Education shall use the following factors to determine whether to initiate a financial audit or a performance audit of a school district or an education service district:

(a)

Total annual expenditures of district.

(b)

Total full time equivalent employees of district.

(c)

The district’s annual financial audit, including any findings it contains.

(d)

Any other audits, reviews or reports indicating inappropriate, inefficient or ineffective operations or business practices at one or more school districts or education service districts.

(e)

A request from the Governor.

(f)

A request from a member or committee of the Oregon Legislature.

(g)

A request from a school district or education service district.

(h)

A request from a member of the public.

(2)

The Department shall weigh these factors when determining whether to initiate an audit.

(3)

The Department shall forward a copy of any audit conducted as provided in ORS 327.141 (Financial or performance audit initiated by department) to:

(a)

The school district or education service district that is the subject of the audit;

(b)

The requestor of the audit; and

(c)

Any other entity that either the Department determines would benefit from review of the audit or that has requested a copy of the audit.

Source: Rule 581-023-0036 — Factors for when audit initiated by Department, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=581-023-0036.

581–023–0006
Student Accounting Records and State Reporting 581–023–0008
Accountable Activities for Alternative Education Programs 581–023–0009
Small High School Grants 581–023–0015
Additional Remote Small Elementary School and Small High School Weightings 581–023–0018
Resident Enrollment and Resident Average Daily Membership by County Lines 581–023–0019
School Census 581–023–0022
Funding for Youth Corrections and Juvenile Detention Education Programs 581–023–0035
Budgeting and Accounting for Schools 581–023–0036
Factors for when audit initiated by Department 581–023–0037
Audit Statement of Revenue and Expenditure Accounts by Fund 581–023–0038
Audit Requirements for School Food and Nutrition Services 581–023–0040
Approved Transportation Costs for Payments from the State School Fund 581–023–0041
Computation of Net Operating Expenditures 581–023–0060
State Superintendent’s Approval of Bonded Debt for Nonstandard and Conditionally Standard School Districts 581–023–0100
Eligibility Criteria for Student Weighting for Purposes of State School Fund Distribution 581–023–0102
Poverty Eligibility Determination for Purposes of State School Fund Distribution 581–023–0104
Reimbursement to School Districts for Children with High Cost Disabilities 581–023–0106
Calculation of Extended ADMw for Charter Schools 581–023–0112
School Improvement Fund 581–023–0220
State Education Lottery Bonds 581–023–0230
Facility Grant 581–023–0240
School Revenue Forecast 581–023–0250
English Language Learner Revenue and Expenditure Report Criteria
Last Updated

Jun. 8, 2021

Rule 581-023-0036’s source at or​.us