Audits of Public Funds and Financial Records

ORS 297.230
Estimate and payment of costs and expenses of audits

  • legislative report
  • crediting moneys to Division of Audits Account


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.


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.


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]
Chapter 297

Atty. Gen. Opinions

Duty or authority of Secretary of State to conduct performance audits, (1985) Vol. 44, p 381


Last accessed
Jun. 26, 2021