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6 chapters · 535 sections in this title.
ORS 297.110 Definitions for ORS 297.120
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As used in this section and ORS 297.120: (1) “Public official” means any person who is serving a state agency as an officer, employee, member, agent or otherwise, regardless of whether the person is compensated for the person’s services. (2) “State agency” means any state departm…
ORS 297.120 Division of Audits investigation of state agency loss of public funds or property; report to Governor
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(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, w…
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
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(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 neces…
Estimate and payment of costs and expenses of audits; legislative report; crediting moneys to Division of Audits Account
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(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 …