Chapter 297 — Chapter 297

ORS 297.010 Division of Audits; director and staff. There is established the Division of Audits to be maintained under the supervision and control of the Secretary of State and operated as one of the divisions of the secretary’s office. The Secretary of State shall assign or appoint a director of the division and such other assistants, accountants, auditors and clerks, upon such terms and for such compensation, as the secretary deems advantageous and necessary to carry out the duties and functions of the division. [1985 c.509 §1]

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ORS 297.020 Functions and duties of Division of Audits; moneys available for use by division. (1) The Division of Audits shall have the function and duty of carrying out the provisions of ORS 297.070, 297.210, 297.230, 297.405 to 297.555, 297.990 and this section

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ORS 297.030 Audits, reviews and investigations; rules. (1) The audits, reviews or investigations authorized to be made by the Secretary of State may be assigned to the Division of Audits as a part of its functions and duties

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ORS 297.040 Payment of costs and expenses of audits authorized by ORS 297.030. The costs and expenses of conducting audits authorized by ORS 297.030 shall be paid from whatever funds are appropriated by law for use in carrying out the provisions of the respective laws relating thereto. The costs and expenses shall be charged and billed to such funds or activities in the same manner as are costs and expenses charged and billed for audits, reviews, investigations and system installations to municipal corporations and the various state departments, boards and commissions. [Amended by 1987 c.143 §2]

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ORS 297.050 Supply of audit reports to Joint Legislative Audit Committee and Legislative Fiscal Officer; peer review. (1) The Division of Audits of the office of the Secretary of State shall supply the Joint Legislative Audit Committee and the Legislative Fiscal Officer with a copy of each audit report made by or for the Division of Audits

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ORS 297.060 Confidentiality of tax records; penalty for disclosure. Information furnished to the Secretary of State by the Department of Revenue and made confidential by ORS 314.835 shall be used by the Secretary of State and the officers and employees of the Secretary of State solely for the purposes of performing the functions of the office of Auditor of Public Accounts as required by section 2, Article VI of the Oregon Constitution, and shall not be used or disclosed for any other purpose. Any person who violates this prohibition against disclosure, upon conviction, is punishable as provided by ORS 314.991 (2). [1979 c.690 §17]

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ORS 297.065 Oversight of performance audits and evaluation by Joint Legislative Audit Committee. (1) It is the policy of this state that state government services be delivered with the highest level of desired effectiveness at the lowest possible cost

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ORS 297.070 Performance audits; subpoenas; contracts with private auditors; rules; audit expenses; audit reports; responses to audits. (1) Performance audits of all state departments, boards, commissions, institutions and state-aided institutions and agencies conducted by the Division of Audits shall be based on standards for audit services established by nationally recognized entities including, but not limited to, the United States Government Accountability Office

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ORS 297.075 [2011 c.247 §1; repealed by 2013 c.722 §88]

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ORS 297.076 Audit plans. (1) The Secretary of State shall, on a fiscal year basis, prepare an annual audit plan for performance audits, as defined in ORS 297.070, of state departments, boards, commissions, institutions and state-aided institutions and agencies. The audit plan must be based on a risk assessment methodology. The Secretary of State shall seek, in the audit plan, to prioritize audits recommended by the Joint Legislative Audit Committee

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ORS 297.100 Audit information in Governor’s budget; report. (1) In the Governor’s budget required under ORS 291.202, the Governor shall identify any new or enhanced funding or savings included in the budget as a result of implementation of audit findings or recommendations

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ORS 297.103 Audit information in Secretary of State budget. In the agency request budget submitted by the Secretary of State under ORS 291.208, the Secretary of State shall specify the amounts estimated to be expended in the biennium during which the agency request budget is prepared for categories of audit and related services, including fiscal audits, performance audits, information technology audits, the Government Waste Hotline and audit follow-up reviews. [2019 c.567 §10]

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ORS 297.110 Definitions for ORS 297.120. As used in this section and ORS 297.120

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ORS 297.120 Division of Audits investigation of state agency loss of public funds or property; report to Governor. (1) When a state agency sustains a loss of $100 or more of public funds or property under circumstances involving a public official who is entrusted with the custody of the funds or property or who is charged with the duty to account for the funds or property, the agency shall, within 30 days after discovery of the loss, report the loss in writing to the Division of Audits

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ORS 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. (1)(a) The Secretary of State, as State Auditor, shall have the accounts and financial affairs of state departments, boards, commissions, institutions and state-aided institutions and agencies of the state reviewed or audited as the Secretary of State considers advisable or necessary

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ORS 297.220 [Repealed by 1969 c.135 §3]

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ORS 297.230 Estimate and payment of costs and expenses of audits; legislative report; crediting moneys to Division of Audits Account. (1) The Division of Audits shall estimate in advance the expenses that it will incur during the biennium in carrying out the provisions of ORS 297.030, 297.120 and 297.210, and shall charge officers, departments, boards and commissions of state government and other public bodies for their share of such expenses for periods within the biennium and in sufficient amounts to provide reasonable cash operating requirements for the Division of Audits within the biennial period. Each officer, department, board or commission or other public body shall pay to the credit of the Division of Audits Account such charge as an administrative expense from funds or appropriations available to it in the same manner as other claims against the state or public body are paid

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ORS 297.240 [Repealed by 1977 c.774 §27]

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ORS 297.250 Filing of risk assessment or audit by state agency with Division of Audits. (1) An agency of the executive department that completes a risk assessment or internal audit under ORS 184.360, or that prepares an independent audit under ORS 352.124 or 353.160, shall file the completed risk assessment or internal audit with the Division of Audits of the Office of the Secretary of State

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ORS 297.300 Audit of records related to certain charges paid to nongovernmental entity. The records related to any funds collected pursuant to ORS 757.054, through natural gas tariffs or through public purpose charges pursuant to ORS 757.612 and paid to a nongovernmental entity as described in ORS 757.746 shall be subject to audit by the Secretary of State. [2009 c.813 §2; 2021 c.547 §19]

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ORS 297.405 Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990. As used in ORS 297.020, 297.230, 297.405 to 297.740 and 297.990

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ORS 297.410 [Repealed by 1977 c.774 §27]

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ORS 297.415 Periodic financial reports required. The Secretary of State shall require that periodic reports of financial condition and financial operations be prepared and submitted to the Secretary of State by municipal corporations in such form and at such times as the Secretary of State considers necessary. The periodic reports may be required of all municipal corporations. [1977 c.774 §3]

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ORS 297.420 [Repealed by 1977 c.774 §27]

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ORS 297.425 Annual audits required; compensation; expenses; subjects of audits; rules. (1) Except as provided in ORS 297.435, the accounts and fiscal affairs of every municipal corporation shall be audited and reviewed at least once each fiscal year. The audits and reviews shall be made by accountants pursuant to contracts entered into by the governing body, or managing or executive officer, and accountants, or by the Secretary of State pursuant to a duly adopted ordinance or resolution. Upon request of the secretary, the governing body, or managing or executive officer, shall provide the secretary with a copy of the contract entered into or an ordinance or resolution adopted under this section

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ORS 297.430 [Repealed by 1977 c.774 §27]

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ORS 297.435 Exemption from audit; financial statement and bonding required; rules. (1) Subject to ORS 297.445, ORS 297.425 does not apply to any municipal corporation, except a county or a school district, if, with respect to any one fiscal year, the municipal corporation meets all the conditions in either subsection (2) or (3) of this section

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ORS 297.440 [Repealed by 1977 c.774 §27]

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ORS 297.445 Petition to audit municipal corporation exempt under ORS 297.435; notice to corporation; audit. (1) ORS 297.435 does not apply to a municipal corporation for any fiscal year if a petition requesting an audit, signed by residents of the municipal corporation who are subject to taxes, fees, assessments or other charges levied by the municipal corporation, is filed with the Secretary of State within six months of the end of the fiscal year for which the audit is requested. In a municipal corporation with a population of 150 or less, the petition must be signed by at least 10 residents. In a municipal corporation with a population of more than 150, the petition must be signed by at least 30 residents

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ORS 297.450 [Repealed by 1977 c.774 §27]

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ORS 297.455 [1977 c.774 §7; 1987 c.143 §7; repealed by 2023 c.10 §5]

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ORS 297.459 [1989 c.796 §9; repealed by 2023 c.10 §5]

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ORS 297.460 [Amended by 1977 c.774 §21; renumbered 297.535]

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ORS 297.465 Standards for audits; form; filing; extensions of time. (1) The Secretary of State, in cooperation with the Oregon Board of Accountancy, and in consultation with the Oregon Society of Certified Public Accountants, shall prescribe the minimum standards for conducting audits of municipal corporations, preparing the resulting audit reports and expressing opinions upon the financial condition and results of operation for the period under audit. The expression of opinion shall be signed by the accountant signing the contract, or in the case of a partnership or professional corporation, by a partner or stockholder who is an accountant as defined in ORS 297.405, who has personally conducted the audit to an extent satisfactory to the secretary and to the municipal corporation

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ORS 297.466 Auditor statement required; procedure for determining and correcting deficiencies. (1) In performing an audit and review required under ORS 297.425, the accountant under contract with the municipal corporation or the Secretary of State, whoever performs the audit and review, shall determine if the municipal corporation has, or has not, followed generally accepted accounting principles in reporting its financial condition and operations, established appropriate accounting systems and internal controls and substantially complied with legal requirements in conducting its financial affairs. The determination shall either be included in the signed expression of opinion or otherwise disclosed in the audit report required under ORS 297.465

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ORS 297.470 [Repealed by 1977 c.774 §27]

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ORS 297.471 Secretary of State to prepare summary report. (1) For each fiscal year under audit, the Secretary of State shall prepare and maintain a summary report that includes, at a minimum

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ORS 297.475 Cancellation of request for Secretary of State assistance. Whenever any municipal corporation has made a request to the Secretary of State, pursuant to ORS 297.425, for the audit of its accounts and fiscal affairs, the municipal corporation may cancel that request by ordinance or resolution adopted and furnished to the Secretary of State at least 90 days prior to the end of a fiscal year. [1977 c.774 §9; 2007 c.184 §4; 2023 c.10 §13]

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ORS 297.480 [Repealed by 1977 c.774 §27]

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ORS 297.485 Filing fees. (1) At the time an audit report, prepared by an accountant, is filed with the Secretary of State, as required by ORS 297.465, the municipal corporation shall pay to the Secretary of State a filing fee. The filing fee shall be determined by the total expenditures made by the municipal corporation during the fiscal year audited

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ORS 297.490 [Repealed by 1977 c.774 §27]

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ORS 297.495 Extraordinary costs. Any extraordinary work required to be performed by the Secretary of State in connection with any of the audits or the reports thereon filed pursuant to ORS 297.465 shall be compensated by an additional payment to be agreed upon by the Secretary of State and the municipal corporation for which the audit is made or to be made. [1977 c.774 §11]

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ORS 297.500 [Repealed by 1977 c.774 §27]

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ORS 297.503 Spending constituting “expenditures”; rules. The Secretary of State shall, by rule, specify categories and types of spending that constitute expenditures for purposes of ORS 297.435 and 297.485. [2023 c.10 §3]

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ORS 297.505 Rules. 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, 297.230, 297.405 to 297.555 and 297.990. [1977 c.774 §12; 1979 c.286 §9]

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ORS 297.515 County audits include justice courts and law enforcement agencies and officers. The audits of counties required under ORS 297.425 shall include justice courts, their officers and employees, district attorneys and their employees, sheriffs, constables and all other officers and officials elected by the residents of a county or appointed by an official elected by the residents of a county and transacting public business. [1977 c.774 §13; 2013 c.52 §1]

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ORS 297.520 [1969 c.518 §3; repealed by 1977 c.774 §27]

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ORS 297.525 Annual audit of county road work; rules. The annual audit required to be made of the accounts and fiscal affairs of a county shall include a cost audit, in accordance with rules of the Secretary of State, of the cost account for county road work. [1977 c.774 §13a; 2023 c.10 §8]

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ORS 297.527 City utilities separate municipal corporations. When a city, by charter, establishes a board or commission that is elected by the people to operate a water utility or an electric utility of the city, the city and the water utility or the electric utility are separate municipal corporations for the purposes of ORS 297.405 to 297.555 and 297.990. [2005 c.443 §17]

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ORS 297.530 Subpoena authority of Secretary of State; enforcement; costs. (1) The Secretary of State may subpoena witnesses, require the production of accounts and do all things necessary to assure that the accounts and fiscal affairs of a municipal corporation are subject to a complete audit. If an accountant is denied access to any of the accounts or other information pertaining to the fiscal affairs of a municipal corporation, the accountant may request the Secretary of State to subpoena the accounts, or witnesses who may be able to furnish the necessary information. The accountant shall furnish to the Secretary of State such information as the Secretary of State determines necessary to carry out the provisions of subsections (1) and (2) of this section

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