State Laws / Oregon / Oregon Revised Statutes Chapter 297

Oregon Revised Statutes Chapter 297

140 sections · Oregon

§ 297.010 — Division of Audits;
§ 297.020 — Functions and duties of
§ 297.030 — Audits, reviews and
§ 297.040 — Payment of costs and
§ 297.050 — Supply of audit reports
§ 297.060 — Confidentiality of tax
§ 297.065 — Oversight of
§ 297.070 — Performance audits;
§ 297.076 — Audit plans
§ 297.100 — Audit information in
§ 297.103 — Audit information in
§ 297.120 — 297.120 Division of Audits
§ 297.210 — Audits of accounts of
§ 297.230 — Estimate and payment of
§ 297.250 — Filing of risk
§ 297.300 — Audit of records
§ 297.405 — Definitions for ORS
§ 297.415 — Periodic financial
§ 297.425 — Annual audits required;
§ 297.435 — Exemption from audit;
§ 297.445 — Petition to audit
§ 297.465 — Standards for audits;
§ 297.466 — Auditor statement
§ 297.471 — Secretary of State to
§ 297.475 — Cancellation of request
§ 297.503 — Spending constituting expenditures;
§ 297.515 — County audits include
§ 297.525 — Annual audit of county
§ 297.527 — City utilities separate
§ 297.530 — Subpoena authority of
§ 297.535 — Division of Audits
§ 297.545 — Disposition of
§ 297.555 — Short title
§ 297.670 — Board of Accountancy to
§ 297.680 — Rules for establishing
§ 297.710 — Removal of accountant
§ 297.720 — Biennial fee of
§ 297.730 — Disposition of fees of
§ 297.740 — Rules of board
§ 297.760 — Establishment of local
§ 297.765 — Policies and procedures
§ 297.990 — Penalties
§ 297.010 — Division of Audits; director and staff
§ 297.020 — Functions and duties of Division of Audits; moneys available for use by
§ 297.030 — Audits, reviews and investigations; rules
§ 297.040 — Payment of costs and expenses of audits authorized by ORS 297.030
§ 297.050 — Supply
§ 297.060 — Confidentiality
§ 297.065 — Oversight of performance audits and evaluation by Joint Legislative Audit
§ 297.070 — Performance audits; subpoenas; contracts with private auditors; rules; audit
§ 297.075 — [2011 c.247 §1; repealed by 2013
§ 297.076 — Audit
§ 297.076 — was enacted into law by
§ 297.100 — Audit
§ 297.100 — and 297.103 were enacted
§ 297.103 — Audit
§ 297.110 — Definitions for ORS 297.120
§ 297.120 — Division of Audits investigation of state agency loss of public funds or
§ 297.210 — Audits
§ 297.220 — [Repealed by 1969 c.135 §3]
§ 297.230 — Estimate and payment of costs and expenses of audits; legislative report;
§ 297.240 — [Repealed by 1977 c.774 §27]
§ 297.250 — Filing
§ 297.300 — Audit
§ 297.405 — Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990
§ 297.405 — to 297.740 and 297.990:
§ 297.410 — [Repealed by 1977 c.774 §27]
§ 297.415 — Periodic financial reports required
§ 297.420 — [Repealed by 1977 c.774 §27]
§ 297.425 — Annual
§ 297.430 — [Repealed by 1977 c.774 §27]
§ 297.435 — Exemption from audit; financial statement and bonding required; rules
§ 297.425 — does not apply to any municipal corporation, except a county or a
§ 297.440 — [Repealed by 1977 c.774 §27]
§ 297.445 — Petition to audit municipal corporation exempt under ORS 297.435; notice to
§ 297.450 — [Repealed by 1977 c.774 §27]
§ 297.455 — [1977 c.774 §7; 1987 c.143 §7;
§ 297.459 — [1989 c.796 §9; repealed by 2023
§ 297.460 — [Amended by 1977 c.774 §21;
§ 297.465 — Standards for audits; form; filing; extensions of time
§ 297.405 — to 297.555 shall include the names, physical or electronic mailing
§ 297.466 — Auditor statement required; procedure for determining and correcting
§ 297.470 — [Repealed by 1977 c.774 §27]
§ 297.471 — Secretary of State to prepare summary report
§ 297.475 — Cancellation of request for Secretary of State assistance
§ 297.480 — [Repealed by 1977 c.774 §27]
§ 297.485 — Filing
§ 297.490 — [Repealed by 1977 c.774 §27]
§ 297.495 — Extraordinary costs
§ 297.465 — shall be compensated by an additional payment to be agreed upon by the
§ 297.500 — [Repealed by 1977 c.774 §27]
§ 297.503 — Spending constituting expenditures; rules
§ 297.503 — was enacted into law by
§ 297.505 — Rules
§ 297.515 — County
§ 297.520 — [1969 c.518 §3; repealed by 1977
§ 297.525 — Annual
§ 297.527 — City
§ 297.555 — and 297.990. [2005 c.443 §17]
§ 297.527 — was added to and made a
§ 297.530 — Subpoena authority of Secretary of State; enforcement; costs
§ 297.535 — Division of Audits Account
§ 297.425 — and 297.445 shall be immediately turned over to the State Treasurer,
§ 297.555 — and 297.990. Any moneys received in reimbursement of these cash
§ 297.545 — Disposition of Municipal Audit Law filing fees
§ 297.555 — Short
§ 297.610 — [Amended by 1959 c.238 §1; 1963
§ 297.620 — [Amended by 1961 c.555 §1; 1963
§ 297.622 — [1963 c.301 §3; 1975 c.450 §1;
§ 297.624 — [1963 c.301 §4; repealed by 1977
§ 297.626 — [1965 c.332 §9; repealed by 1977
§ 297.630 — [Amended by 1965 c.332 §2;
§ 297.635 — [1971 c.267 §2; repealed by 1977
§ 297.640 — [Amended by 1961 c.555 §3; 1967
§ 297.650 — [Repealed by 1977 c.774 §27]
§ 297.660 — [Amended by 1977 c.774 §22;
§ 297.670 — Board
§ 297.680 — Rules
§ 297.405 — (5) which are subject to the Municipal Audit Law. [Amended by 1959
§ 297.690 — [Amended by 1965 c.332 §4; 1973
§ 297.700 — [Repealed by 1959 c.238 §4]
§ 297.701 — [1959 c.238 §5; repealed by 2023
§ 297.710 — Removal of accountant from roster; reinstatement
§ 297.720 — Biennial fee of accountants included on roster; rules
§ 297.670 — shall pay to the Oregon Board of Accountancy biennially a fee for
§ 297.730 — Disposition of fees of board
§ 297.740 — shall be turned over to the State Treasurer who shall deposit the
§ 297.670 — to 297.740. [Amended by 1981 c.83 §2]
§ 297.740 — Rules
§ 297.750 — [Repealed by 1977 c.774 §27]
§ 297.760 — Establishment of local government waste hotline
§ 297.760 — and 297.765 were enacted
§ 297.765 — Policies and procedures for local government waste hotline; confidentiality;
§ 297.760 — is confidential unless the local government body or local service
§ 297.810 — [Repealed by 1967 c.359 §704]
§ 297.820 — [Repealed by 1967 c.359 §704]
§ 297.830 — [Repealed by 1967 c.359 §704]
§ 297.910 — [Formerly 190.120; repealed by
§ 297.920 — [1961 c.108 §§6,7; renumbered
§ 297.990 — Penalties