Chapter
297
Audits of Public Funds and Financial Records
Sections
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
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