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U.S. State Codes
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Oregon
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Volume : 07 - Public Facili...
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Chapter 297 - Audits of Public Funds and Financ...
Chapter 297 - Audits of Public Funds and Financial Records
Section 297.010 - Division of Audits; director and staff.
Section 297.020 - Functions and duties of Division of Audits; moneys available for use by division.
Section 297.030 - Audits, reviews and investigations; rules.
Section 297.040 - Payment of costs and expenses of audits authorized by ORS 297.030.
Section 297.050 - Supply of audit reports to Joint Legislative Audit Committee and Legislative Fiscal Officer; peer review.
Section 297.060 - Confidentiality of tax records; penalty for disclosure.
Section 297.065 - Oversight of performance audits and evaluation by Joint Legislative Audit Committee.
Section 297.070 - Performance audits; subpoenas; contracts with private auditors; rules; audit expenses; audit reports; responses to audits.
Section 297.076 - Audit plans.
Section 297.100 - Audit information in Governor’s budget; report.
Section 297.103 - Audit information in Secretary of State budget.
Section 297.110 - Definitions for ORS 297.120.
Section 297.120 - Division of Audits investigation of state agency loss of public funds or property; report to Governor.
Section 297.210 - Audits of accounts of state agencies and state-aided institutions and agencies; performance audits of school and education service districts; audits of state-to-county fund transfers; subpoena; audits on retirement of certain personnel; reporting of criminal activity; rules.
Section 297.230 - Estimate and payment of costs and expenses of audits; legislative report; crediting moneys to Division of Audits Account.
Section 297.250 - Filing of risk assessment or audit by state agency with Division of Audits.
Section 297.300 - Audit of records related to public purpose charges paid to nongovernmental entity.
Section 297.405 - Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990.
Section 297.415 - Periodic financial reports required.
Section 297.425 - Annual audits required; compensation; expenses; subjects of audits.
Section 297.435 - Exemption from audit; financial statement and bonding required.
Section 297.445 - Petition to audit municipal corporation exempt under ORS 297.435; notice to corporation; audit.
Section 297.455 - Audits by federal government; review and approval by Secretary of State.
Section 297.459 - Furnishing county audit reports to Department of Revenue.
Section 297.460
Section 297.465 - Standards for audits; form; filing; extensions of time.
Section 297.466 - Auditor statement required; procedure for determining and correcting deficiencies; withholding of state funds.
Section 297.471 - Secretary of State to prepare summary report.
Section 297.475 - Cancellation of request for Secretary of State assistance.
Section 297.485 - Filing fees.
Section 297.495 - Extraordinary costs.
Section 297.505 - Rules.
Section 297.515 - County audits include justice courts and law enforcement agencies and officers.
Section 297.525 - Annual audit of county road work.
Section 297.527 - City utilities separate municipal corporations.
Section 297.530 - Subpoena authority of Secretary of State; enforcement; costs.
Section 297.535 - Division of Audits Account.
Section 297.545 - Disposition of Municipal Audit Law filing fees.
Section 297.555 - Short title.
Section 297.660
Section 297.670 - Board of Accountancy to prepare and maintain roster.
Section 297.680 - Rules for establishing and maintaining roster.
Section 297.701 - Persons on roster on August 5, 1959; removal.
Section 297.710 - Removal of accountant from roster; reinstatement.
Section 297.720 - Biennial fee of accountants included on roster.
Section 297.730 - Disposition of fees of board.
Section 297.740 - Rules of board.
Section 297.760 - Establishment of local government waste hotline.
Section 297.765 - Policies and procedures for local government waste hotline; confidentiality; required reporting.
Section 297.920
Section 297.990 - Penalties.