Oregon Law
Law as of Jan 1, 2026
Chapter contents
297.010Division of Audits; director and staff 297.020Functions and duties of Division of Audits; moneys available for use by division 297.030Audits, reviews and investigations; rules 297.040Payment of costs and expenses of audits authorized by ORS 297.030 297.050Supply of audit reports to Joint Legislative Audit Committee and Legislative Fiscal Officer; peer review 297.060Confidentiality of tax records; penalty for disclosure 297.065Oversight of performance audits and evaluation by Joint Legislative Audit Committee 297.070Performance audits; subpoenas; contracts with private auditors; rules; audit expenses; audit reports; responses to audits 297.075[2011 c.247 §1; repealed by 2013 c.722 §88] 297.076Audit plans 297.100Audit information in Governor’s budget; report 297.103Audit information in Secretary of State budget 297.110Definitions for ORS 297.120 297.120Division of Audits investigation of state agency loss of public funds or property; report to Governor 297.210Audits 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fund transfers; subpoena; audits on retirement of certain personnel; reporting of criminal activity; rules 297.220[Repealed by 1969 c.135 §3] 297.230Estimate and payment of costs and expenses of audits; legislative report; crediting moneys to Division of Audits Account 297.240[Repealed by 1977 c.774 §27] 297.250Filing of risk assessment or audit by state agency with Division of Audits 297.300Audit of records related to certain charges paid to nongovernmental entity 297.405Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990 297.410[Repealed by 1977 c.774 §27] 297.415Periodic financial reports required 297.420[Repealed by 1977 c.774 §27] 297.425Annual audits required; compensation; expenses; subjects of audits; rules 297.430[Repealed by 1977 c.774 §27] 297.435Exemption from audit; financial statement and bonding required; rules 297.440[Repealed by 1977 c.774 §27] 297.445Petition to audit municipal corporation exempt under ORS 297.435; notice to corporation; audit 297.450[Repealed by 1977 c.774 §27] 297.455[1977 c.774 §7; 1987 c.143 §7; repealed by 2023 c.10 §5] 297.459[1989 c.796 §9; repealed by 2023 c.10 §5] 297.460[Amended by 1977 c.774 §21; renumbered 297.535] 297.465Standards for audits; form; filing; extensions of time 297.466Auditor statement required; procedure for determining and correcting deficiencies 297.470[Repealed by 1977 c.774 §27] 297.471Secretary of State to prepare summary report 297.475Cancellation of request for Secretary of State assistance 297.480[Repealed by 1977 c.774 §27] 297.485Filing fees 297.490[Repealed by 1977 c.774 §27] 297.495Extraordinary costs 297.500[Repealed by 1977 c.774 §27] 297.503Spending constituting “expenditures”; rules 297.505Rules 297.515County audits include justice courts and law enforcement agencies and officers 297.520[1969 c.518 §3; repealed by 1977 c.774 §27] 297.525Annual audit of county road work; rules 297.527City utilities separate municipal corporations 297.530Subpoena authority of Secretary of State; enforcement; costs 297.535Division of Audits Account 297.545Disposition of Municipal Audit Law filing fees 297.555Short title 297.610[Amended by 1959 c.238 §1; 1963 c.518 §1; 1965 c.332 §1; repealed by 1977 c.774 §27] 297.620[Amended by 1961 c.555 §1; 1963 c.301 §1; repealed by 1977 c.774 §27] 297.622[1963 c.301 §3; 1975 c.450 §1; repealed by 1977 c.774 §27] 297.624[1963 c.301 §4; repealed by 1977 c.774 §27] 297.626[1965 c.332 §9; repealed by 1977 c.774 §27] 297.630[Amended by 1965 c.332 §2; repealed by 1977 c.774 §27] 297.635[1971 c.267 §2; repealed by 1977 c.774 §27] 297.640[Amended by 1961 c.555 §3; 1967 c.67 §2; repealed by 1977 c.774 §27] 297.650[Repealed by 1977 c.774 §27] 297.660[Amended by 1977 c.774 §22; renumbered 297.545] 297.670Board of Accountancy to prepare and maintain roster 297.680Rules for establishing and maintaining roster 297.690[Amended by 1965 c.332 §4; 1973 c.832 §2; repealed by 1987 c.455 §5] 297.700[Repealed by 1959 c.238 §4] 297.701[1959 c.238 §5; repealed by 2023 c.10 §9] 297.710Removal of accountant from roster; reinstatement 297.720Biennial fee of accountants included on roster; rules 297.730Disposition of fees of board 297.740Rules of board 297.750[Repealed by 1977 c.774 §27] 297.760Establishment of local government waste hotline 297.765Policies and procedures for local government waste hotline; confidentiality; required reporting 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 1965 c.351 §4] 297.920[1961 c.108 §§6,7; renumbered 190.260] 297.990Penalties

Chapter 297 — Audits of Public Funds and Financial Records

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.

(2)

Within 30 days after receiving the report under subsection (1) of this section, the division shall determine whether to investigate the loss.

(3)

If the division investigates a loss, the division shall prepare a report regarding the accountability of the public official for the loss. The report shall be presented to the Governor.

AUDITS OF ACCOUNTS OF STATE AND STATE-AIDED INSTITUTIONS AND AGENCIES

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