Audits of Public Funds and Financial Records

ORS 297.405
Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990

As used in ORS 297.020 (Functions and duties of Division of Audits), 297.230 (Estimate and payment of costs and expenses of audits), 297.405 (Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990) to 297.740 (Rules of board) and 297.990 (Penalties):


“Accountants” means all accountants whose names are included in the roster prepared and maintained by the Oregon Board of Accountancy as required by ORS 297.670 (Board of Accountancy to prepare and maintain roster).


“Accounts” means all books, papers, files, letters and records of any nature or in any form used in conducting the affairs of the municipal corporation or in recording the transactions thereof.


“Board” means the Oregon Board of Accountancy.


“Fiscal affairs” means and includes all activities of any nature giving rise to or resulting from financial transactions, including compliance with legal requirements applicable to the operation of a municipal corporation.


“Municipal corporation” means a:






Special district;


School district or an education service district;


Corporation, except a municipal corporation established pursuant to ORS 441.525 (Definitions for ORS 441.525 to 441.595) to 441.595 (Construction of ORS 441.525 to 441.595), upon which is conferred powers of the state for the purpose of local government; or


Public corporation, including a cooperative body formed between municipal corporations.


“Public corporation” means a corporation the operation of which is subject to control by local government or its officers and which, at least in part, is organized to serve a public purpose of, and receives public funds or other support having monetary value from, such government. [1977 c.774 §2; 1979 c.286 §7; 1987 c.423 §1; 2005 c.443 §15; 2011 c.647 §3]
§§ 297.405 to 297.555

Atty. Gen. Opinions

Authority of Secretary of State to audit Councils of Governments, (1974) Vol 37, p 249; audits by Secretary of State of Oregon Parks Foundation, (1978) Vol 38, p 2105; county fair association as "state aided institution," (1979) Vol 39, p 505; Secretary of State auditing state political parties' "dollar check-off" funds, (1979) Vol 40, p 101; Oregon Trade and Marketing Center, Inc. as subject to Municipal Audit Law or state audit law, (1988) Vol 46, p 97

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