Audits of Public Funds and Financial Records ORS 297.505 Rules Text Annotations The Secretary of State, subject to ORS chapter 183, may adopt, amend and repeal rules necessary to carry out the provisions of 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) to 297.555 (Short title) and 297.990 (Penalties). [1977 c.774 §12; 1979 c.286 §9]