Audits of Public Funds and Financial Records ORS 297.459 Furnishing county audit reports to Department of Revenue Text Annotations An accountant who furnishes an audit report to a county pursuant to ORS 297.465 (Standards for audits) shall, at the same time, furnish a copy of the audit report to the Department of Revenue. [1989 c.796 §9] Note: 297.459 (Furnishing county audit reports to Department of Revenue) was added to and made a part of 297.405 (Definitions for ORS 297) to 297.740 (Rules of board) by legislative action but was not added to any other series in ORS chapter 297. See Preface to Oregon Revised Statutes for further explanation.