GroundRules
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- ORS 295.991 · [1967 c.451 §18; repealed by 1971 c.743 §432]
- ORS 297.010 · Division of Audits; director and staff.
- ORS 297.020 · Functions and duties of Division of Audits; moneys available for use by division.
- ORS 297.030 · Audits, reviews and investigations; rules.
- ORS 297.040 · Payment of costs and expenses of audits authorized by ORS 297.030.
- ORS 297.050 · Supply of audit reports to Joint Legislative Audit Committee and Legislative Fiscal Officer; peer review.
- ORS 297.060 · Confidentiality of tax records; penalty for disclosure.
- ORS 297.065 · Oversight of performance audits and evaluation by Joint Legislative Audit Committee.
- ORS 297.070 · Performance audits; subpoenas; contracts with private auditors; rules; audit expenses; audit reports; responses to audits.
- ORS 297.075 · [2011 c.247 §1; repealed by 2013 c.722 §88]
- ORS 297.076 · Audit plans.
- ORS 297.100 · Audit information in Governor’s budget; report.
- ORS 297.103 · Audit information in Secretary of State budget.
- ORS 297.110 · Definitions for ORS 297.120.
- ORS 297.120 · Division of Audits investigation of state agency loss of public funds or property; report to Governor.
- 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.
- ORS 297.220 · [Repealed by 1969 c.135 §3]
- ORS 297.230 · Estimate and payment of costs and expenses of audits; legislative report; crediting moneys to Division of Audits Account.
- ORS 297.240 · [Repealed by 1977 c.774 §27]
- ORS 297.250 · Filing of risk assessment or audit by state agency with Division of Audits.
- ORS 297.300 · Audit of records related to certain charges paid to nongovernmental entity.
- ORS 297.405 · Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990.
- ORS 297.410 · [Repealed by 1977 c.774 §27]
- ORS 297.415 · Periodic financial reports required.
- ORS 297.420 · [Repealed by 1977 c.774 §27]
- ORS 297.425 · Annual audits required; compensation; expenses; subjects of audits; rules.
- ORS 297.430 · [Repealed by 1977 c.774 §27]
- ORS 297.435 · Exemption from audit; financial statement and bonding required; rules.
- ORS 297.440 · [Repealed by 1977 c.774 §27]
- ORS 297.445 · Petition to audit municipal corporation exempt under ORS 297.435; notice to corporation; audit.
- ORS 297.450 · [Repealed by 1977 c.774 §27]
- ORS 297.455 · [1977 c.774 §7; 1987 c.143 §7; repealed by 2023 c.10 §5]
- ORS 297.459 · [1989 c.796 §9; repealed by 2023 c.10 §5]
- ORS 297.460 · [Amended by 1977 c.774 §21; renumbered 297.535]
- ORS 297.465 · Standards for audits; form; filing; extensions of time.
- ORS 297.466 · Auditor statement required; procedure for determining and correcting deficiencies.
- ORS 297.470 · [Repealed by 1977 c.774 §27]
- ORS 297.471 · Secretary of State to prepare summary report.
- ORS 297.475 · Cancellation of request for Secretary of State assistance.
- ORS 297.480 · [Repealed by 1977 c.774 §27]
- ORS 297.485 · Filing fees.
- ORS 297.490 · [Repealed by 1977 c.774 §27]
- ORS 297.495 · Extraordinary costs.
- ORS 297.500 · [Repealed by 1977 c.774 §27]
- ORS 297.503 · Spending constituting “expenditures”; rules.
- ORS 297.505 · Rules.
- ORS 297.515 · County audits include justice courts and law enforcement agencies and officers.
- ORS 297.520 · [1969 c.518 §3; repealed by 1977 c.774 §27]
- ORS 297.525 · Annual audit of county road work; rules.
- ORS 297.527 · City utilities separate municipal corporations.
- ORS 297.530 · Subpoena authority of Secretary of State; enforcement; costs.
- ORS 297.535 · Division of Audits Account.
- ORS 297.545 · Disposition of Municipal Audit Law filing fees.
- ORS 297.555 · Short title.
- ORS 297.610 · [Amended by 1959 c.238 §1; 1963 c.518 §1; 1965 c.332 §1; repealed by 1977 c.774 §27]
- ORS 297.620 · [Amended by 1961 c.555 §1; 1963 c.301 §1; repealed by 1977 c.774 §27]
- ORS 297.622 · [1963 c.301 §3; 1975 c.450 §1; repealed by 1977 c.774 §27]
- ORS 297.624 · [1963 c.301 §4; repealed by 1977 c.774 §27]
- ORS 297.626 · [1965 c.332 §9; repealed by 1977 c.774 §27]
- ORS 297.630 · [Amended by 1965 c.332 §2; repealed by 1977 c.774 §27]
- ORS 297.635 · [1971 c.267 §2; repealed by 1977 c.774 §27]
- ORS 297.640 · [Amended by 1961 c.555 §3; 1967 c.67 §2; repealed by 1977 c.774 §27]
- ORS 297.650 · [Repealed by 1977 c.774 §27]
- ORS 297.660 · [Amended by 1977 c.774 §22; renumbered 297.545]
- ORS 297.670 · Board of Accountancy to prepare and maintain roster.
- ORS 297.680 · Rules for establishing and maintaining roster.
- ORS 297.690 · [Amended by 1965 c.332 §4; 1973 c.832 §2; repealed by 1987 c.455 §5]
- ORS 297.700 · [Repealed by 1959 c.238 §4]
- ORS 297.701 · [1959 c.238 §5; repealed by 2023 c.10 §9]
- ORS 297.710 · Removal of accountant from roster; reinstatement.
- ORS 297.720 · Biennial fee of accountants included on roster; rules.
- ORS 297.730 · Disposition of fees of board.
- ORS 297.740 · Rules of board.
- ORS 297.750 · [Repealed by 1977 c.774 §27]
- ORS 297.760 · Establishment of local government waste hotline.
- ORS 297.765 · Policies and procedures for local government waste hotline; confidentiality; required reporting.
- ORS 297.810 · [Repealed by 1967 c.359 §704]
- ORS 297.820 · [Repealed by 1967 c.359 §704]
- ORS 297.830 · [Repealed by 1967 c.359 §704]
- ORS 297.910 · [Formerly 190.120; repealed by 1965 c.351 §4]
- ORS 297.920 · [1961 c.108 §§6,7; renumbered 190.260]
- ORS 297.990 · Penalties.
- ORS 305.005 · Definitions.
- ORS 305.010 · [Formerly 306.010; repealed by 1969 c.520 §49]
- ORS 305.015 · Policy.
- ORS 305.020 · [Formerly 306.020; repealed by 1969 c.520 §49]
- ORS 305.025 · Department of Revenue; organization; planning; seal.
- ORS 305.030 · [Formerly 306.030; repealed by 1969 c.520 §49]
- ORS 305.035 · Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond.
- ORS 305.040 · [Formerly 306.040; repealed by 1969 c.520 §49]
- ORS 305.045 · Duties of director.
- ORS 305.050 · [Formerly 306.050; repealed by 1969 c.520 §49]
- ORS 305.055 · [Formerly 306.230; repealed by 1969 c.520 §49]
- ORS 305.057 · Delegation of authority.
- ORS 305.060 · Offices of department; equipment and supplies.
- ORS 305.063 · Department of Revenue Administration Account; use; limitation.
- ORS 305.065 · Deputy director; appointment; qualifications.
- ORS 305.070 · [Formerly 306.070; repealed by 1969 c.520 §49]
- ORS 305.075 · Employees; appointment; duties; compensation and expenses.
- ORS 305.078 · Authority of Department of Revenue to require fingerprints.