Audits of Public Funds and Financial Records ORS 297.250 Filing of risk assessment or audit by state agency with Division of Audits Text Annotations (1)An agency of the executive department that completes a risk assessment or internal audit under ORS 184.360 (Internal audits in state government), or that prepares an independent audit under ORS 352.124 (Collective bargaining) or 353.160 (Audits), shall file the completed risk assessment or internal audit with the Division of Audits of the Office of the Secretary of State. (2)Nothing in this section affects the constitutional duties and authority of the Secretary of State to audit public accounts. [2009 c.578 §2; 2013 c.768 §50] AUDITS OF NONGOVERNMENTAL ENTITIES