ORS 297.230
Estimate and payment of costs and expenses of audits

  • legislative report
  • crediting moneys to Division of Audits Account

(1)

The Division of Audits shall estimate in advance the expenses that it will incur during the biennium in carrying out the provisions of ORS 297.030 (Audits, reviews and investigations), 297.120 (Division of Audits investigation of state agency loss of public funds or property) and 297.210 (Audits of accounts of state agencies and state-aided institutions and agencies), and shall charge officers, departments, boards and commissions of state government and other public bodies for their share of such expenses for periods within the biennium and in sufficient amounts to provide reasonable cash operating requirements for the Division of Audits within the biennial period. Each officer, department, board or commission or other public body shall pay to the credit of the Division of Audits Account such charge as an administrative expense from funds or appropriations available to it in the same manner as other claims against the state or public body are paid.

(2)

Payments authorized under this section shall be consistent with ORS 171.580 (Joint Legislative Audit Committee) and 171.585 (Duties of committee). The Division of Audits shall report to the Joint Legislative Audit Committee established under ORS 171.580 (Joint Legislative Audit Committee) when estimated expenses for an audit authorized under subsection (1) of this section exceed the estimated expenses for a biennium.

(3)

All moneys received from the various state departments, boards, commissions, institutions and state-aided institutions and agencies of the state in the payment of the costs of audits and reviews under this section and ORS 297.210 (Audits of accounts of state agencies and state-aided institutions and agencies) shall be credited to the Division of Audits Account. [Amended by 1977 c.774 §20; 1987 c.143 §4; 1993 c.724 §24; 1999 c.324 §1]

Source: Section 297.230 — Estimate and payment of costs and expenses of audits; legislative report; crediting moneys to Division of Audits Account, https://www.­oregonlegislature.­gov/bills_laws/ors/ors297.­html.

297.010
Division of Audits 297.020
Functions and duties of Division of Audits 297.030
Audits, reviews and investigations 297.040
Payment of costs and expenses of audits authorized by ORS 297.030 297.050
Supply of audit reports to Joint Legislative Audit Committee and Legislative Fiscal Officer 297.060
Confidentiality of tax records 297.065
Oversight of performance audits and evaluation by Joint Legislative Audit Committee 297.070
Performance audits 297.076
Audit plans 297.100
Audit information in Governor’s budget 297.103
Audit information in Secretary of State budget 297.110
Definitions for ORS 297.120 297.120
Division of Audits investigation of state agency loss of public funds or property 297.210
Audits of accounts of state agencies and state-aided institutions and agencies 297.230
Estimate and payment of costs and expenses of audits 297.250
Filing of risk assessment or audit by state agency with Division of Audits 297.300
Audit of records related to certain charges paid to nongovernmental entity 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 297.459
Furnishing county audit reports to Department of Revenue 297.465
Standards for audits 297.466
Auditor statement required 297.471
Secretary of State to prepare summary report 297.475
Cancellation of request for Secretary of State assistance 297.485
Filing fees 297.495
Extraordinary costs 297.505
Rules 297.515
County audits include justice courts and law enforcement agencies and officers 297.525
Annual audit of county road work 297.527
City utilities separate municipal corporations 297.530
Subpoena authority of Secretary of State 297.535
Division of Audits Account 297.545
Disposition of Municipal Audit Law filing fees 297.555
Short title 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 297.740
Rules of board 297.760
Establishment of local government waste hotline 297.765
Policies and procedures for local government waste hotline 297.990
Penalties
Green check means up to date. Up to date

Current through early 2024

§ 297.230’s source at oregon​.gov