81 sections in this chapter.
ORS 297.535 Division of Audits Account. (1) All moneys received by the Secretary of State under ORS 297.210, 297.230, 297.425 and 297.445 shall be immediately turned over to the State Treasurer, who shall deposit the moneys in the General Fund to the credit of an account to be known as the Division of Audits Account
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(2) The moneys received under subsection (1) of this section and deposited in the Division of Audits Account are continuously appropriated to the Secretary of State for use in payment of salaries and other expenses or costs of the Division of Audits. (3) The moneys received under…
ORS 297.545 Disposition of Municipal Audit Law filing fees. All filing fees received by the Secretary of State under ORS 297.405 to 297.555 shall be immediately turned over to the State Treasurer who shall deposit the moneys in the Division of Audits Account created under ORS 297.535. [Formerly 297.660; 1979 c.286 §11; 1995 c.144 §5]
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[Repealed or reserved.]
ORS 297.555 Short title. ORS 297.405 to 297.555 and 297.990 may be cited as the Municipal Audit Law. [1977 c.774 §1; 1979 c.286 §12]
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[Repealed or reserved.]
ORS 297.610 [Amended by 1959 c.238 §1; 1963 c.518 §1; 1965 c.332 §1; repealed by 1977 c.774 §27]
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[Repealed or reserved.]
ORS 297.620 [Amended by 1961 c.555 §1; 1963 c.301 §1; repealed by 1977 c.774 §27]
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[Repealed or reserved.]
ORS 297.622 [1963 c.301 §3; 1975 c.450 §1; repealed by 1977 c.774 §27]
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[Repealed or reserved.]
ORS 297.624 [1963 c.301 §4; repealed by 1977 c.774 §27]
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[Repealed or reserved.]
ORS 297.626 [1965 c.332 §9; repealed by 1977 c.774 §27]
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[Repealed or reserved.]
ORS 297.630 [Amended by 1965 c.332 §2; repealed by 1977 c.774 §27]
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[Repealed or reserved.]
ORS 297.635 [1971 c.267 §2; repealed by 1977 c.774 §27]
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[Repealed or reserved.]
ORS 297.640 [Amended by 1961 c.555 §3; 1967 c.67 §2; repealed by 1977 c.774 §27]
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[Repealed or reserved.]
ORS 297.650 [Repealed by 1977 c.774 §27]
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[Repealed or reserved.]
ORS 297.660 [Amended by 1977 c.774 §22; renumbered 297.545]
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ROSTER OF AUTHORIZED ACCOUNTANTS
ORS 297.670 Board of Accountancy to prepare and maintain roster. The Oregon Board of Accountancy shall prepare and maintain a roster of accountants authorized to conduct the municipal audits required by ORS 297.425. [Amended by 1981 c.83 §1]
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[Repealed or reserved.]
ORS 297.680 Rules for establishing and maintaining roster. The Oregon Board of Accountancy shall adopt by rule
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(1) Procedures and qualifications for admitting applicants to the roster of authorized accountants referred to in ORS 297.670; (2) Procedures for reviewing the qualifications of accountants admitted to the roster for continuance on the roster; (3) Fees payable upon application fo…
ORS 297.690 [Amended by 1965 c.332 §4; 1973 c.832 §2; repealed by 1987 c.455 §5]
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[Repealed or reserved.]
ORS 297.700 [Repealed by 1959 c.238 §4]
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[Repealed or reserved.]
ORS 297.701 [1959 c.238 §5; repealed by 2023 c.10 §9]
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[Repealed or reserved.]
ORS 297.710 Removal of accountant from roster; reinstatement. (1) The Oregon Board of Accountancy, for cause, may remove from the roster the name of any person appearing thereon and may provide for the reinstatement thereof
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(2) The board shall remove from the roster the name of any person appearing thereon if the person ceases to possess the qualifications described in ORS 297.680. If after such removal the board determines that such person later possesses such qualifications, the board may provide …
ORS 297.720 Biennial fee of accountants included on roster; rules. Every auditor or accountant whose name is included on the roster of authorized accountants referred to in ORS 297.670 shall pay to the Oregon Board of Accountancy biennially a fee for continuance thereon. The fee shall be in an amount determined by the board by rule. [Amended by 1971 c.217 §1; 1981 c.89 §13; 1987 c.455 §2; 2023 c.10 §10]
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[Repealed or reserved.]
ORS 297.730 Disposition of fees of board. The fees collected by the Oregon Board of Accountancy under ORS 297.670 to 297.740 shall be turned over to the State Treasurer who shall deposit the moneys in the General Fund to be credited to the Oregon Board of Accountancy for its use in carrying out the provisions of ORS 297.405 to 297.555 and 297.670 to 297.740. [Amended by 1981 c.83 §2]
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[Repealed or reserved.]
ORS 297.740 Rules of board. The Oregon Board of Accountancy may adopt rules necessary to exercise its powers and duties provided in ORS 297.405 to 297.555 and 297.670 to 297.740. [Amended by 1981 c.83 §3; 1999 c.322 §35]
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[Repealed or reserved.]
ORS 297.750 [Repealed by 1977 c.774 §27]
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LOCAL GOVERNMENT WASTE HOTLINES
ORS 297.760 Establishment of local government waste hotline. (1) A local government body or local service district may establish a telephone line that is available to public employees and members of the public for the purpose of reporting waste, inefficiency or abuse by the local government body or local service district, employees of the local government body or local service district, or contractors of the local government body or local service district
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(2) If a local government body or local service district chooses to establish a local government waste hotline under subsection (1) of this section: (a) The local government body or local service district shall also accept reports of waste, inefficiency or abuse by the local gove…
ORS 297.765 Policies and procedures for local government waste hotline; confidentiality; required reporting. (1) If a local government body or local service district chooses to establish a local government waste hotline under ORS 297.760, the local government body or local service district shall establish written policies and procedures for logging all reports of waste, inefficiency or abuse received through the hotline or received through any other method
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(2) Except as provided in subsection (5) or (6) of this section, the identity of any person calling the hotline or otherwise making a report under ORS 297.760 is confidential. A person making a report under ORS 297.760 may waive the confidentiality otherwise granted under this su…
ORS 297.810 [Repealed by 1967 c.359 §704]
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[Repealed or reserved.]
ORS 297.820 [Repealed by 1967 c.359 §704]
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[Repealed or reserved.]
ORS 297.830 [Repealed by 1967 c.359 §704]
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[Repealed or reserved.]
ORS 297.910 [Formerly 190.120; repealed by 1965 c.351 §4]
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[Repealed or reserved.]
ORS 297.920 [1961 c.108 §§6,7; renumbered 190.260]
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PENALTIES
ORS 297.990 Penalties. In addition to all other penalties, any county court, board of county commissioners or managing or executive officers of any municipal corporation, who violate any of the provisions of ORS 297.405 to 297.555 or fail to have the audits and examinations required by those sections made, upon such violation or failure shall forfeit to the county or other municipality their salaries and fees due them from the county or other municipality; and it shall be unlawful for any officer of such county or municipality to draw any warrant in favor of the members of such court, or such commissioners, or managing or executive officers of such corporation, in payment of such salaries or fees, or to pay the same in any manner. [Amended by 1977 c.774 §23; 1979 c.286 §13]
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CHAPTERS 298 TO 304 [Reserved for expansion] _______________