ORS 297.455
Audits by federal government

  • review and approval by Secretary of State
If the accounts and fiscal affairs of a municipal corporation are audited and reviewed for a calendar or fiscal year, in accordance with the requirements of ORS 297.465 (Standards for audits), by auditors provided by the federal government, the Secretary of State may accept for review and filing the audit reports of such federal auditors if the reports also comply with the requirements set forth in ORS 297.465 (Standards for audits). Any such audit reports filed with the Secretary of State shall be subject to the filing fee required by ORS 297.485 (Filing fees). If the audits and reviews and resulting audit reports are found by the Secretary of State to comply with ORS 297.465 (Standards for audits), the municipal corporation will be considered in compliance with ORS 297.425 (Annual audits required). [1977 c.774 §7; 1987 c.143 §7]

Source: Section 297.455 — Audits by federal government; review and approval by Secretary of State, 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

§ 297.455’s source at oregon​.gov