reglab/housing_qa huggingface dataset:
OR Rev Stat § 297.250 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.250 - Filing of risk assessment or audit by state agency with Division of Audits.

(1) An agency of the executive department that completes a risk assessment or internal audit under ORS 184.360, or that prepares an independent audit under ORS 352.124 or 353.160, shall file the completed risk assessment or internal audit with the Division of Audits of the Office of the Secretary of State. (2) Nothing in this section affects the constitutional duties and authority of the Secretary of State to audit public accounts. [2009 c.578 §2; 2013 c.768 §50]
OR Rev Stat § 297.300 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.300 - Audit of records related to certain charges paid to nongovernmental entity.

The records related to any funds collected pursuant to ORS 757.054, through natural gas tariffs or through public purpose charges pursuant to ORS 757.612 and paid to a nongovernmental entity as described in ORS 757.746 shall be subject to audit by the Secretary of State. [2009 c.813 §2; 2021 c.547 §19]
OR Rev Stat § 297.405 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.405 - Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990.

As used in ORS 297.020, 297.230, 297.405 to 297.740 and 297.990: (1) "Accountants" means all accountants whose names are included in the roster prepared and maintained by the Oregon Board of Accountancy as required by ORS 297.670. (2) "Accounts" means all books, papers, files, letters and records of any nature or in any form used in conducting the affairs of the municipal corporation or in recording the transactions thereof. (3) "Board" means the Oregon Board of Accountancy. (4) "Fiscal affairs" means and includes all activities of any nature giving rise to or resulting from financial transactions, including compliance with legal requirements applicable to the operation of a municipal corporation. (5) "Municipal corporation" means a: (a) City; (b) County; (c) Special district; (d) School district or an education service district; (e) Corporation, except a municipal corporation established pursuant to ORS 441.525 to 441.595, upon which is conferred powers of the state for the purpose of local government; or (f) Public corporation, including a cooperative body formed between municipal corporations. (6) "Public corporation" means a corporation the operation of which is subject to control by local government or its officers and which, at least in part, is organized to serve a public purpose of, and receives public funds or other support having monetary value from, such government. [1977 c.774 §2; 1979 c.286 §7; 1987 c.423 §1; 2005 c.443 §15; 2011 c.647 §3]
OR Rev Stat § 297.415 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.415 - Periodic financial reports required.

The Secretary of State shall require that periodic reports of financial condition and financial operations be prepared and submitted to the Secretary of State by municipal corporations in such form and at such times as the Secretary of State considers necessary. The periodic reports may be required of all municipal corporations. [1977 c.774 §3]
OR Rev Stat § 297.425 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.425 - Annual audits required; compensation; expenses; subjects of audits.

(1) Except as provided in ORS 297.435, the accounts and fiscal affairs of every municipal corporation shall be audited and reviewed at least once each calendar or fiscal year, and more often if considered advisable by the governing body or managing or executive officer of the municipal corporation. The audits and reviews shall be made by accountants pursuant to contracts entered into by the governing body, or managing or executive officer, and accountants, or by the Secretary of State pursuant to a duly adopted ordinance or resolution. Upon request of the secretary, the governing body, or managing or executive officer, shall provide the secretary with a copy of the contract entered into or an ordinance or resolution adopted under this section. (2) The compensation for audits and reviews performed by accountants shall be as agreed upon between the governing body, or managing or executive officer of the municipal corporation, and the accountant, and shall be paid in the same manner as other claims against the municipal corporation are paid. (3) All expenses and costs incurred by the Secretary of State in conducting audits and reviews for municipal corporations shall be borne by the municipal corporation for which a particular audit or review is made. The expenses and costs shall be paid to the secretary in the same manner as other claims against the municipal corporation are paid. (4) Audits and reviews required by this section shall inquire into: (a) The principles of accounting and methods followed by the municipal corporation in recording, summarizing and reporting its financial transactions and financial condition; (b) The accuracy and legality of the transactions, accounts, records, files and financial reports of the officers and employees of the municipal corporation as they relate to its fiscal affairs; and (c) Compliance with requirements, orders and regulations of other public officials which pertain to the financial condition or financial operations of the municipal corporation. [1977 c.774 §4; 1987 c.143 §5; 2001 c.26 §1; 2007 c.184 §1; 2015 c.29 §1]
OR Rev Stat § 297.435 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.435 - Exemption from audit; financial statement and bonding required.

(1) Subject to ORS 297.445, ORS 297.425 does not apply to any municipal corporation, except a county or a school district, if, with respect to any one calendar year or fiscal year, the municipal corporation meets all the conditions in either subsection (2) or (3) of this section. (2)(a) Total expenditures for all purposes, including moneys expended for debt retirement, did not exceed $150,000 for the year; (b) The municipal corporation has submitted financial statements for the year to the Secretary of State within 90 days following the end of the year; and (c) A certificate has been submitted with the financial statements stating that the principal responsible official of the municipal corporation was covered during the entire year by a fidelity or faithful performance bond in an amount at least equal to the total amount of moneys received by the municipal corporation during the year. (3)(a) Total expenditures for all purposes, including moneys expended for debt retirement, exceeded $150,000 but did not exceed $500,000 for the year; (b) The municipal corporation has submitted financial statements for the year to the Secretary of State within 180 days following the end of the year, and the financial statements have been reviewed by an accountant or the Secretary of State in accordance with standards prescribed by the Secretary of State; and (c) A certificate has been submitted with the financial statements stating that the official responsible for receiving and disbursing moneys on behalf of the municipal corporation was covered during the entire year by a fidelity or faithful performance bond in an amount at least equal to 10 percent of the total receipts for the year, but not less than $10,000. (4) The financial statements required by this section shall be in a form prescribed by the Secretary of State and shall be considered audit reports for the purpose of the filing fee required by ORS 297.485. (5) The provisions of ORS 297.466 apply to financial statements for cities reviewed under subsection (3) of this section. [1977 c.774 §5; 1981 c.245 §1; 1997 c.401 §1; 2007 c.709 §1]
OR Rev Stat § 297.445 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.445 - Petition to audit municipal corporation exempt under ORS 297.435; notice to corporation; audit.

(1) ORS 297.435 does not apply to a municipal corporation for any calendar or fiscal year if a petition requesting an audit, signed by residents of the municipal corporation who are subject to taxes, fees, assessments or other charges levied by the municipal corporation, is filed with the Secretary of State within six months of the end of the fiscal year for which the audit is requested. In a municipal corporation with a population of 150 or less, the petition must be signed by at least 10 residents. In a municipal corporation with a population of more than 150, the petition must be signed by at least 30 residents. (2) The Secretary of State shall give notice of the petition to the governing body of the municipal corporation within 10 days of its receipt. Upon receipt of notice of the petition from the Secretary of State, the governing body or managing or executive officer of the municipal corporation shall immediately comply with the provisions of ORS 297.425. If a copy of a signed contract between the governing body or managing or executive officer and an accountant, or a duly authorized ordinance or resolution requesting an audit by the Secretary of State, is not received within 30 days of the dispatch of notice of petition, the Secretary of State shall cause an audit and review to be made of the accounts and fiscal affairs of the municipal corporation designated in the petition. (3) The costs incurred by the Secretary of State in making the audit and review shall be borne by the municipal corporation, and shall be paid to the Secretary of State in the same manner as other claims against the municipal corporation. [1977 c.774 §6; 1987 c.143 §6; 2003 c.326 §1]
OR Rev Stat § 297.455 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.455 - Audits by federal government; review and approval by Secretary of State.

If the accounts and fiscal affairs of a municipal corporation are audited and reviewed for a calendar or fiscal year, in accordance with the requirements of ORS 297.465, by auditors provided by the federal government, the Secretary of State may accept for review and filing the audit reports of such federal auditors if the reports also comply with the requirements set forth in ORS 297.465. Any such audit reports filed with the Secretary of State shall be subject to the filing fee required by ORS 297.485. If the audits and reviews and resulting audit reports are found by the Secretary of State to comply with ORS 297.465, the municipal corporation will be considered in compliance with ORS 297.425. [1977 c.774 §7; 1987 c.143 §7]
OR Rev Stat § 297.459 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.459 - Furnishing county audit reports to Department of Revenue.

An accountant who furnishes an audit report to a county pursuant to ORS 297.465 shall, at the same time, furnish a copy of the audit report to the Department of Revenue. [1989 c.796 §9] Note: 297.459 was added to and made a part of 297.405 to 297.740 by legislative action but was not added to any other series in ORS chapter 297. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 297.460 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.460

[Amended by 1977 c.774 §21; renumbered 297.535]
OR Rev Stat § 297.471 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.471 - Secretary of State to prepare summary report.

(1) For each calendar or fiscal year under audit, the Secretary of State shall prepare and maintain a summary report that includes, at a minimum: (a) A list of the municipal corporations that were required to file audit reports with the secretary for the calendar or fiscal year as required by ORS 297.405 to 297.555; (b) A list of the municipal corporations that filed audit reports with the secretary within six months after the close of the calendar or fiscal year under audit; (c) A list of the municipal corporations that did not request a filing extension and did not file audit reports with the secretary within six months after the close of the calendar or fiscal year under audit; (d) A list of the municipal corporations that requested and were granted filing extensions and either filed or did not file audit reports with the secretary in accordance with the approved extension; (e) A list of the number and type of deficiencies cited in the audit report by the accountants for each municipal corporation for the calendar or fiscal year under audit; and (f) A description of whether the municipal corporation submitted a plan of action for deficiencies cited in the audit report for the calendar or fiscal year under audit to the secretary as described in ORS 297.466 (2) and (3). (2) Not later than March 1 of each odd-numbered year, the Secretary of State shall submit to the appropriate legislative committee with authority over audits copies of the two most recent summary reports prepared under subsection (1) of this section. The secretary shall make the summary reports available for public inspection in accordance with the secretary’s established procedures. [2015 c.29 §5]
OR Rev Stat § 297.475 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.475 - Cancellation of request for Secretary of State assistance.

Whenever any municipal corporation has made a request to the Secretary of State, pursuant to ORS 297.425, for the audit of its accounts and fiscal affairs, the municipal corporation may cancel that request by ordinance or resolution adopted and furnished to the Secretary of State at least 90 days prior to the end of a calendar or fiscal year. [1977 c.774 §9; 2007 c.184 §4]
OR Rev Stat § 297.485 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.485 - Filing fees.

(1) At the time an audit report, prepared by an accountant, is filed with the Secretary of State, as required by ORS 297.465, the municipal corporation shall pay to the Secretary of State a filing fee. The filing fee shall be determined by the total expenditures made by the municipal corporation for any and all purposes during the calendar or fiscal year audited, except that expenditures for principal of bonded debt, principal of short-term loans, principal of warrants redeemed which were issued during prior audit periods, transfers or loans between funds and turnovers of taxes or other trust moneys to other municipal corporations shall not be included in the total expenditures upon which the amount of the fee is based. (2) The filing fee to be paid shall be as indicated for those municipal corporations whose total expenditures fall within the classifications as follows: ______________________________________________________________________________ Over Not Over Fee $50,000 $20 $50,000 150,000 40 150,000 500,000 150 500,000 1,000,000 200 1,000,000 5,000,000 250 5,000,000 10,000,000 300 10,000,000 50,000,000 350 50,000,000 400 ______________________________________________________________________________ (3) Audit reports filed by the administrative office of the county, under ORS 328.465 (2), for school districts with less than 1,000 children according to the latest school census in the county, shall be considered one report for purposes of the filing fee required by this section. The filing fee shall be paid by the county administrative office and deducted pro rata from moneys due to the several school districts. [1977 c.774 §10; 1999 c.345 §1]
OR Rev Stat § 297.495 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.495 - Extraordinary costs.

Any extraordinary work required to be performed by the Secretary of State in connection with any of the audits or the reports thereon filed pursuant to ORS 297.465 shall be compensated by an additional payment to be agreed upon by the Secretary of State and the municipal corporation for which the audit is made or to be made. [1977 c.774 §11]
OR Rev Stat § 297.505 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.505 - Rules.

The Secretary of State, subject to ORS chapter 183, may adopt, amend and repeal rules necessary to carry out the provisions of ORS 297.020, 297.230, 297.405 to 297.555 and 297.990. [1977 c.774 §12; 1979 c.286 §9]
OR Rev Stat § 297.515 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.515 - County audits include justice courts and law enforcement agencies and officers.

The audits of counties required under ORS 297.425 shall include justice courts, their officers and employees, district attorneys and their employees, sheriffs, constables and all other officers and officials elected by the residents of a county or appointed by an official elected by the residents of a county and transacting public business. [1977 c.774 §13; 2013 c.52 §1]
OR Rev Stat § 297.525 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.525 - Annual audit of county road work.

The annual audit required to be made of the accounts and fiscal affairs of a county shall include a cost audit of the cost account for county road work. [1977 c.774 §13a]
OR Rev Stat § 297.527 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.527 - City utilities separate municipal corporations.

When a city, by charter, establishes a board or commission that is elected by the people to operate a water utility or an electric utility of the city, the city and the water utility or the electric utility are separate municipal corporations for the purposes of ORS 297.405 to 297.555 and 297.990. [2005 c.443 §17] Note: 297.527 was added to and made a part of 297.405 to 297.740 by legislative action but was not added to any other series in ORS chapter 297. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 297.530 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.530 - Subpoena authority of Secretary of State; enforcement; costs.

(1) The Secretary of State may subpoena witnesses, require the production of accounts and do all things necessary to assure that the accounts and fiscal affairs of a municipal corporation are subject to a complete audit. If an accountant is denied access to any of the accounts or other information pertaining to the fiscal affairs of a municipal corporation, the accountant may request the Secretary of State to subpoena the accounts, or witnesses who may be able to furnish the necessary information. The accountant shall furnish to the Secretary of State such information as the Secretary of State determines necessary to carry out the provisions of subsections (1) and (2) of this section. (2) If a person fails to comply with any subpoena issued under subsection (1) of this section, a judge of the circuit court of any county, on application of the Secretary of State, shall compel obedience by proceedings for contempt as in the case of disobedience of the requirements of a subpoena issued from the circuit court. (3) All costs necessarily incurred by the Secretary of State or an accountant in carrying out subsections (1) and (2) of this section shall be paid by the municipal corporation. [1983 c.794 §§2,3]
OR Rev Stat § 297.535 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 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. (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 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 incurred by the Division of Audits of the Office of the Secretary of State in connection with the carrying out of the provisions of ORS 297.020, 297.230, 297.405 to 297.740 and 297.990. (4) The Secretary of State may use moneys in the Division of Audits Account for cash advances for travel expenses necessary in carrying out the provisions of ORS 297.020 to 297.555 and 297.990. Any moneys received in reimbursement of these cash advances shall be deposited in the Division of Audits Account. (5) The Secretary of State shall keep a record of all moneys deposited in the Division of Audits Account. The record shall indicate by separate cumulative accounts the source from which the moneys are derived and the individual activity or program against which each withdrawal is charged. [Formerly 297.460; 1979 c.286 §10; 1995 c.144 §3; 2001 c.796 §20; 2005 c.755 §14]
OR Rev Stat § 297.545 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 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]
OR Rev Stat § 297.555 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 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]
OR Rev Stat § 297.660 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.660

[Amended by 1977 c.774 §22; renumbered 297.545]
OR Rev Stat § 297.670 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 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]