Secretary of State to audit use of funds from Drug Treatment and Recovery Services Fund. (1) The Division of Audits of the office of the Secretary of State shall conduct performance audits and financial reviews as provided in this section, regarding the uses of the Drug Treatment and Recovery Services Fund and the effectiveness of the fund in achieving the purposes of the fund and the policy objectives of ORS 430.383. Recipients of grants or funds under ORS 430.389 shall keep accurate books, records and accounts that are subject to inspection and audit by the division

(2) The division shall monitor and report on the progress in implementing any recommendations made in the audit or financial review. The division shall follow up on recommendations as part of recurring audit work or as an activity separate from other audit activity. When following up on recommendations, the division may request from the appropriate agency evidence of implementation.

(3) The audits set forth in this section shall be conducted pursuant to the provisions of ORS chapter 297, except to the extent any provision of ORS chapter 297 conflicts with any provision of ORS 430.383 to 430.390 and 430.394, in which case the provisions of ORS 430.383 to 430.390 and 430.394 shall control.

(4) The division shall conduct periodic performance audits and financial reviews pursuant to the division’s annual audit plan and taking into consideration the risks of the program. [2021 c.2 §24; 2021 c.591 §22; 2023 c.248 §§10,11; 2024 c.70 §§69,69a]

Note: See note under 430.383.