reglab/housing_qa huggingface dataset:
OR Rev Stat § 295.101 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 295 - Depositories of Public Funds and Securities|Section 295.101 - Public funds not subject to ORS 295.001 to 295.108.

(1) The following public funds are not subject to the provisions of ORS 295.001 to 295.108: (a) Funds that are deposited for the purpose of paying principal, interest or premium, if any, on bonds, as defined in ORS 286A.001 and 287A.001, and related costs or securing a borrowing related to an agreement for exchange of interest rates entered into under ORS 286A.110 or 287A.335. (b) Funds that are invested in authorized investments under provisions of law other than ORS 295.001 to 295.108. Funds invested under ORS 293.701 to 293.857 are invested in authorized investments for purposes of this subsection from the time the funds are transferred by the State Treasurer to a third party under the terms of a contract for investment or administration of the funds that requires such a transfer until the time the funds are returned to the treasurer or paid to another party under the terms of the contract. (c) Negotiable certificates of deposit purchased by the State Treasurer under ORS 293.736 or by an investment manager under ORS 293.741. (d) Funds that are held by a public official as required by federal law, a judicial or regulatory order, settlement agreement, consent decree or similar arrangement. To the extent allowed by such federal law, order, agreement, decree or arrangement, the public official shall require the funds to be protected in a manner consistent with the provisions of this chapter. (e) Funds that are held pursuant to a contract with provisions that require the funds to be collateralized at 100 percent, if the funds are deposited into an account that is separate from other accounts of the holder of the funds and the public official and the financial institution in which the funds are deposited have entered into a written agreement that provides a perfected security interest to the public official in collateral valued at an amount at least equal to the amount of funds in the account, in a manner substantially similar to a pledge agreement described in ORS 295.001 (17). (f) Funds that are held by a trustee or escrow agent, whether commingled with other moneys or in a segregated account, if the trust or escrow agreement provides for collateral or other methods that may be used to secure the moneys that comply with rules or policies adopted by the State Treasurer to protect the funds from loss by the financial institution in which they are deposited. (2) Notwithstanding subsection (1) of this section, funds deposited by a custodial officer under ORS 294.035 (3)(d) are subject to the provisions of ORS 295.001 to 295.108. [Formerly 295.011; 2011 c.667 §5; 2019 c.503 §§1,2; 2019 c.587 §31]
OR Rev Stat § 295.103 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 295 - Depositories of Public Funds and Securities|Section 295.103 - Certain moneys related to motor carriers not public funds.

(1) This section applies to the following moneys: (a) Motor fuel taxes, penalties and interest that are: (A) Imposed on motor carriers; and (B) Payable through a clearinghouse operated under an international fuel tax agreement entered into under ORS 825.555; and (b) Registration fees and other fixed fees and taxes that are: (A) Imposed on motor carriers for motor vehicles proportionally registered in this state and other jurisdictions; (B) Apportioned to this state; and (C) Payable through a clearinghouse operated under an agreement for proportional registration entered into under ORS 826.007. (2) Moneys described in subsection (1) of this section are not public funds for purposes of ORS 295.001 to 295.108 for the period during which the moneys are held by a clearinghouse described in subsection (1) of this section pending disbursement to, or payment on behalf of, the state. [2019 c.491 §31]
OR Rev Stat § 295.106 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 295 - Depositories of Public Funds and Securities|Section 295.106 - State Treasurer charges; expenses.

The State Treasurer may charge depositories for the State Treasurer’s reasonable expenses in connection with the State Treasurer’s services, duties and activities under ORS 295.001 to 295.108. The State Treasurer shall deposit all moneys received under this section in the Miscellaneous Receipts Account established in the General Fund for the State Treasurer. Moneys received under this section are continuously appropriated to the State Treasurer to pay the State Treasurer’s reasonable expenses in connection with the State Treasurer’s services, duties and activities under ORS 295.001 to 295.108. A depository shall pay to the State Treasurer all fees and other amounts charged under this section or under rules adopted to implement this section. The State Treasurer may withdraw from a pledge agreement with a depository if the depository does not pay the fees and other amounts charged. [2007 c.871 §5; 2010 c.101 §24]
OR Rev Stat § 295.108 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 295 - Depositories of Public Funds and Securities|Section 295.108 - State Treasurer rules; form of report.

(1) The State Treasurer shall adopt rules to implement the provisions of ORS 295.001 to 295.108, including without limitation: (a) Rules describing permitted forms of collateral and the valuation of collateral; (b) Requirements that must be met by financial institutions and other third parties outside this state to hold public funds; (c) Fees paid by qualified depositories or custodians; and (d) Reporting by depositories, qualified depositories and custodians. (2) The State Treasurer shall design the treasurer report required by ORS 295.061 to minimize the regulatory burden of completing and submitting the report and, to the greatest extent practicable, to make the form of the report and the content required in the report consistent with the information required by the qualified depository’s report of condition and income. [2007 c.871 §14; 2010 c.101 §25; 2019 c.587 §32]
OR Rev Stat § 295.115 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 295 - Depositories of Public Funds and Securities|Section 295.115

[1967 c.451 §11; 1989 c.319 §1; 2007 c.871 §23; renumbered 295.081 in 2007]
OR Rev Stat § 295.135 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 295 - Depositories of Public Funds and Securities|Section 295.135

[1967 c.451 §13; 1981 c.189 §2; 1991 c.6 §1; renumbered 295.084 in 2007]
OR Rev Stat § 295.145 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 295 - Depositories of Public Funds and Securities|Section 295.145

[1967 c.451 §14; renumbered 295.087 in 2007]
OR Rev Stat § 295.155 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 295 - Depositories of Public Funds and Securities|Section 295.155

[1967 c.451 §15; 2005 c.22 §225; renumbered 295.091 in 2007]
OR Rev Stat § 295.165 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 295 - Depositories of Public Funds and Securities|Section 295.165

[1967 c.451 §16; renumbered 295.093 in 2007]
OR Rev Stat § 295.195 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 295 - Depositories of Public Funds and Securities|Section 295.195 - Deposit of funds in foreign country; effect on collateral; report to Legislative Assembly.

(1) Notwithstanding any other provision of this chapter, to the extent estimated to be necessary to fund operations or activities for one biennium of the State of Oregon in a foreign country, the State Treasurer may deposit funds in a financial institution in a foreign country. (2) When funds are deposited in a financial institution in a foreign country pursuant to subsection (1) of this section, the institution shall not be required to maintain collateral as provided in ORS 295.015. Reasonable and prudent measures to protect the public funds from loss shall be exercised to the extent permitted under the laws of the foreign country. (3) The State Treasurer shall report to the Legislative Assembly biennially on the amounts of deposits in foreign countries, and the operation and activities funded by such deposits. The report shall be submitted to the offices of the President of the Senate and the Speaker of the House of Representatives and shall be referred by each of them to appropriate standing committees other than committees concerned with budgets of the State Treasurer or the activity or operation so funded. [1983 c.374 §§1,2; 1989 c.399 §1; 2009 c.762 §56; 2015 c.767 §13]
OR Rev Stat § 295.205 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 295 - Depositories of Public Funds and Securities|Section 295.205 - Accounts in financial institutions outside Oregon; conditions; rules.

(1) Notwithstanding any other law: (a) The State Treasurer may establish demand deposit accounts in financial institutions outside this state for the purpose of accepting deposits of funds related to state investments in the geographical areas that the financial institutions serve. (b) Moneys that a financial institution or other entity receives or collects under an agreement to provide loan servicing for a state agency or public body may be deposited in accounts in financial institutions outside this state for the purpose of: (A) Accepting payments of loan principal and interest; (B) Accepting and holding escrow funds; (C) Accepting and holding funds required to be held in reserve with or on behalf of the state agency or public body; or (D) Collecting and holding other moneys the financial institution must collect and hold for loan servicing under the agreement before remitting the moneys to the state agency, public body or a third party. (c) Public funds held by a trustee or escrow agent pursuant to a trust agreement, bond indenture, certificate of participation indenture, escrow agreement or similar agreement with a state agency or public body may be deposited in accounts in financial institutions outside this state. (2) The State Treasurer shall establish the demand deposit accounts described in subsection (1)(a) of this section in accordance with rules adopted pursuant to ORS 183.310 to 183.410 that ensure that reasonable and prudent measures are taken to protect state investment funds from loss. (3) When accounts are established for a state agency or public body under subsection (1)(b) or (c) of this section, the state agency or public body shall require in the relevant agreement or indenture that reasonable and prudent measures are taken to protect the moneys in the accounts from loss. (4) As used in this section, the terms "financial institution outside this state" and "public body" have the meanings given those terms in ORS 295.001. [1993 c.69 §1; 1995 c.259 §5; 1997 c.171 §15; 2007 c.871 §24; 2010 c.101 §26; 2019 c.587 §33]
OR Rev Stat § 297.010 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.010 - Division of Audits; director and staff.

There is established the Division of Audits to be maintained under the supervision and control of the Secretary of State and operated as one of the divisions of the secretary’s office. The Secretary of State shall assign or appoint a director of the division and such other assistants, accountants, auditors and clerks, upon such terms and for such compensation, as the secretary deems advantageous and necessary to carry out the duties and functions of the division. [1985 c.509 §1]
OR Rev Stat § 297.020 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.020 - Functions and duties of Division of Audits; moneys available for use by division.

(1) The Division of Audits shall have the function and duty of carrying out the provisions of ORS 297.070, 297.210, 297.230, 297.405 to 297.555, 297.990 and this section. (2) All moneys received under authority of the sections listed in subsection (1) of this section and moneys appropriated for use by the Secretary of State in carrying out the provisions of those sections hereby are made available for use by the Division of Audits. [Amended by 1977 c.774 §19; 1979 c.286 §6; 2019 c.567 §3]
OR Rev Stat § 297.030 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.030 - Audits, reviews and investigations; rules.

(1) The audits, reviews or investigations authorized to be made by the Secretary of State may be assigned to the Division of Audits as a part of its functions and duties. (2) The Secretary of State may adopt rules, standards and criteria relating to audits conducted by the Division of Audits as the Secretary of State deems necessary or advisable. [Amended by 1955 c.287 §18; 1987 c.143 §1; 2019 c.567 §4]
OR Rev Stat § 297.040 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.040 - Payment of costs and expenses of audits authorized by ORS 297.030.

The costs and expenses of conducting audits authorized by ORS 297.030 shall be paid from whatever funds are appropriated by law for use in carrying out the provisions of the respective laws relating thereto. The costs and expenses shall be charged and billed to such funds or activities in the same manner as are costs and expenses charged and billed for audits, reviews, investigations and system installations to municipal corporations and the various state departments, boards and commissions. [Amended by 1987 c.143 §2]
OR Rev Stat § 297.050 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.050 - Supply of audit reports to Joint Legislative Audit Committee and Legislative Fiscal Officer; peer review.

(1) The Division of Audits of the office of the Secretary of State shall supply the Joint Legislative Audit Committee and the Legislative Fiscal Officer with a copy of each audit report made by or for the Division of Audits. (2) The Division of Audits shall cause a periodic peer review to be completed as required by the standards of the United States Government Accountability Office. The Division of Audits shall supply a copy of each peer review report to the committee. [1959 c.70 §10; 1997 c.847 §5; 2008 c.7 §7; 2017 c.532 §6; 2019 c.567 §5]
OR Rev Stat § 297.060 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.060 - Confidentiality of tax records; penalty for disclosure.

Information furnished to the Secretary of State by the Department of Revenue and made confidential by ORS 314.835 shall be used by the Secretary of State and the officers and employees of the Secretary of State solely for the purposes of performing the functions of the office of Auditor of Public Accounts as required by section 2, Article VI of the Oregon Constitution, and shall not be used or disclosed for any other purpose. Any person who violates this prohibition against disclosure, upon conviction, is punishable as provided by ORS 314.991 (2). [1979 c.690 §17]
OR Rev Stat § 297.065 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.065 - Oversight of performance audits and evaluation by Joint Legislative Audit Committee.

(1) It is the policy of this state that state government services be delivered with the highest level of desired effectiveness at the lowest possible cost. (2) The Joint Legislative Audit Committee may provide oversight of the conduct of performance audits and program evaluations, that are outside the authority of the Secretary of State under section 2, Article VI of the Oregon Constitution, of state departments, boards, commissions, institutions and state-aided institutions and agencies. [1997 c.847 §2; 2019 c.567 §6]
OR Rev Stat § 297.076 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.076 - Audit plans.

(1) The Secretary of State shall, on a fiscal year basis, prepare an annual audit plan for performance audits, as defined in ORS 297.070, of state departments, boards, commissions, institutions and state-aided institutions and agencies. The audit plan must be based on a risk assessment methodology. The Secretary of State shall seek, in the audit plan, to prioritize audits recommended by the Joint Legislative Audit Committee. (2) The Division of Audits shall provide a draft of the audit plan and the risk assessment methodology used to prepare the plan to the committee for review and comment no later than February 1 of the fiscal year preceding the fiscal year to which the audit plan applies. No later than 90 days after the close of each regular session of the Legislative Assembly, the Division of Audits shall prepare and provide to the committee an amended audit plan that reflects changes, if any, resulting from legislation. (3) The Division of Audits shall publish the audit plan no later than 30 days prior to its implementation. After publication of the audit plan, the Division of Audits shall notify the committee of any substantive changes to the audit plan. (4) If the committee recommends an audit not included in the published audit plan, the committee shall provide the Secretary of State with the subject of the audit and available relevant information regarding the subject. (5) If the Secretary of State intends to conduct an audit not included in the published audit plan, the Secretary of State shall notify the committee prior to the initiation of the audit. Such notification must include any anticipated change to the published audit plan. If the Secretary of State determines that an additional audit, as well as all audits in the published audit plan, cannot be completed with available resources, the Legislative Assembly may provide funding to the Division of Audits for expenses incurred for the audit. If the Legislative Assembly does not provide such funding, the Secretary of State shall amend the audit plan. [2019 c.567 §8] Note: 297.076 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 297 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 297.100 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.100 - Audit information in Governor’s budget; report.

(1) In the Governor’s budget required under ORS 291.202, the Governor shall identify any new or enhanced funding or savings included in the budget as a result of implementation of audit findings or recommendations. (2) Each biennium, the Governor shall prepare a report to accompany the Governor’s budget on the status of implementation of action plans by state agencies in response to audit findings and recommendations. [2019 c.567 §9] Note: 297.100 and 297.103 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 297 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 297.103 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.103 - Audit information in Secretary of State budget.

In the agency request budget submitted by the Secretary of State under ORS 291.208, the Secretary of State shall specify the amounts estimated to be expended in the biennium during which the agency request budget is prepared for categories of audit and related services, including fiscal audits, performance audits, information technology audits, the Government Waste Hotline and audit follow-up reviews. [2019 c.567 §10] Note: See note under 297.100.
OR Rev Stat § 297.110 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.110 - Definitions for ORS 297.120.

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 department, division, bureau or other agency or body headed by an elected or appointed state officer or member of a board or commission. [1963 c.617 §1; 1993 c.718 §1; 2007 c.219 §1; 2016 c.117 §53]
OR Rev Stat § 297.120 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 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. [1963 c.617 §2; 1969 c.199 §48; 1991 c.219 §2; 1993 c.718 §2; 2007 c.219 §2]
OR Rev Stat § 297.230 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 297 - Audits of Public Funds and Financial Records|Section 297.230 - Estimate and payment of costs and expenses of audits; legislative report; crediting moneys to Division of Audits Account.

(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 for their share of such expenses for periods within the biennium and in sufficient amounts to provide reasonable cash operating requirements for the Division of Audits within the biennial period. Each officer, department, board or commission or other public body shall pay to the credit of the Division of Audits Account such charge as an administrative expense from funds or appropriations available to it in the same manner as other claims against the state or public body are paid. (2) Payments authorized under this section shall be consistent with ORS 171.580 and 171.585. The Division of Audits shall report to the Joint Legislative Audit Committee established under ORS 171.580 when estimated expenses for an audit authorized under subsection (1) of this section exceed the estimated expenses for a biennium. (3) All moneys received from the various state departments, boards, commissions, institutions and state-aided institutions and agencies of the state in the payment of the costs of audits and reviews under this section and ORS 297.210 shall be credited to the Division of Audits Account. [Amended by 1977 c.774 §20; 1987 c.143 §4; 1993 c.724 §24; 1999 c.324 §1]