Local governments, local service districts and special government bodies that are subject to the Municipal Audit Law.
The commission shall charge each public body for the public body’s share of the expenses described in subsection (1) of this section for the biennium. The amount to be charged each public body shall be determined as follows:
The commission shall determine the rate to be charged public bodies in state government. The same rate shall be applied to each public body described in this paragraph. To determine the amount of the charge for each public body, the commission shall multiply the rate determined under this paragraph by the number of public officials serving the public body.
The commission shall set the charge for local governments, local service districts and special government bodies that are subject to the Municipal Audit Law so that each local government, local service district or special government body described in this paragraph pays an amount of the total expenses for the group that bears the same proportion to the total expenses that the amount charged to the local government, local service district or special government body for the municipal audit fee under ORS 297.485 (Filing fees) bears to the total amount assessed for the municipal audit fee.
Each public body shall pay to the credit of the commission the charge described in this section as an administrative expense from funds or appropriations available to the public body in the same manner as other claims against the public body are paid.
“Public official,” notwithstanding ORS 244.020 (Definitions) (15), means any person who, on the date the commission charges the public body under this section, is serving the public body as an officer or employee.