ORS 297.471
Secretary of State to prepare summary report
(1)
For each calendar or fiscal year under audit, the Secretary of State shall prepare and maintain a summary report that includes, at a minimum:(a)
A list of the municipal corporations that were required to file audit reports with the secretary for the calendar or fiscal year as required by ORS 297.405 (Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990) to 297.555 (Short title);(b)
A list of the municipal corporations that filed audit reports with the secretary within six months after the close of the calendar or fiscal year under audit;(c)
A list of the municipal corporations that did not request a filing extension and did not file audit reports with the secretary within six months after the close of the calendar or fiscal year under audit;(d)
A list of the municipal corporations that requested and were granted filing extensions and either filed or did not file audit reports with the secretary in accordance with the approved extension;(e)
A list of the number and type of deficiencies cited in the audit report by the accountants for each municipal corporation for the calendar or fiscal year under audit; and(f)
A description of whether the municipal corporation submitted a plan of action for deficiencies cited in the audit report for the calendar or fiscal year under audit to the secretary as described in ORS 297.466 (Auditor statement required) (2) and (3).(2)
Not later than March 1 of each odd-numbered year, the Secretary of State shall submit to the appropriate legislative committee with authority over audits copies of the two most recent summary reports prepared under subsection (1) of this section. The secretary shall make the summary reports available for public inspection in accordance with the secretary’s established procedures. [2015 c.29 §5]
Source:
Section 297.471 — Secretary of State to prepare summary report, https://www.oregonlegislature.gov/bills_laws/ors/ors297.html.
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