Audits of Public Funds and Financial Records

ORS 297.120
Division of Audits investigation of state agency loss of public funds or property

  • report to Governor


When a state agency sustains a loss of $100 or more of public funds or property under circumstances involving a public official who is entrusted with the custody of the funds or property or who is charged with the duty to account for the funds or property, the agency shall, within 30 days after discovery of the loss, report the loss in writing to the Division of Audits.


Within 30 days after receiving the report under subsection (1) of this section, the division shall determine whether to investigate the loss.


If the division investigates a loss, the division shall prepare a report regarding the accountability of the public official for the loss. The report shall be presented to the Governor. [1963 c.617 §2; 1969 c.199 §48; 1991 c.219 §2; 1993 c.718 §2; 2007 c.219 §2]

Notes of Decisions

This provision does not permit recovery from public officers for misallocation of moneys from Industrial Accident Fund that are already committed to payment of policyholder dividends, because such moneys are not “public funds.” SAIF v. Montgomery, 108 Or App 93, 814 P2d 536 (1991), Sup Ct review denied

Attorney General Opinions

Recovery of erroneous per diem payments to members of Travel Information Council, (1977) Vol 38, p 1484


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Mar. 11, 2023