Chapter 218
AN ACT
SB 70
Relating to audits by Secretary of State; creating new provisions;
amending ORS 182.464, 182.472, 285A.277, 297.210 and 406.085; repealing ORS
206.320; and declaring an emergency.
Be It Enacted by the People of
the State of
SECTION 1.
ORS 182.464 is amended to read:
182.464. [ORS 182.456 to 182.472 do not affect the
duty and authority of the Secretary of State to audit public accounts.] The
Secretary of State shall enter into agreements with each of the boards to set
appropriate [audit] financial
review schedules for those boards. The [audit
schedule] financial review schedules shall be set to allow board
compliance with ORS 182.472. In lieu of conducting [an audit] a financial review, the Secretary of State may
elect to [accept the report of] contract
for the financial review with, or accept a financial review conducted by,
an independent certified public accountant.
SECTION 2.
ORS 182.472 is amended to read:
182.472. Not later than
January 1 of each even-numbered year, each board subject to ORS 182.456 to
182.472 shall submit a report to the Governor, the President of the Senate, the
Speaker of the House of Representatives and the Legislative Fiscal Officer. The
Legislative Fiscal Officer shall review the reports and shall prepare and
submit a statement of findings and conclusions to the Joint Legislative Audit
Committee. The report must include the following:
(1) A copy of the most
recent audit or financial review of the board.
(2) A copy of the actual
budget for the prior biennium and a copy of the board’s adopted budget for the
biennium in which the report is made. The budget documents must show:
(a) The beginning
balance and ending balance for each of the two biennia;
(b) A description of
material changes between the two biennia;
(c) A description of the
public hearing process used to establish the budget adopted for the current
biennium; and
(d) A description of
current fees and proposed changes to fees, along with information supporting
the amounts of the current fees and any proposed changes to the fees.
(3) A description of all
temporary and permanent rules adopted by the board since the last report was
submitted.
(4) A description of
board actions promoting consumer protection that were taken since the last
report was submitted.
(5) If the board issues
licenses, a description of the board’s licensing activities performed since the
last report that is adequate to allow evaluation of the board’s performance of
its licensing responsibilities, including:
(a) The number of
license applications;
(b) The number of
licenses issued;
(c) The number of
examinations conducted;
(d) The average time
between application for and issuance of licenses;
(e) The number and types
of complaints received about persons holding licenses;
(f) The number and types
of investigations conducted;
(g) The number and types
of resolutions of complaints;
(h) The number and type
of sanctions imposed; and
(i) The number of days
between beginning an investigation and reaching a resolution.
(6) A description of all
other actions taken since the last report in the performance of the board’s
statutory responsibilities that is adequate to allow evaluation of the board’s
performance.
SECTION 3.
ORS 297.210 is amended to read:
297.210. (1) The
Secretary of State, as State Auditor, shall have the accounts and financial
affairs of state departments, boards, commissions, institutions and state-aided
institutions and agencies of the state reviewed or audited as the Secretary of
State considers advisable or necessary. The Secretary of State may subpoena
witnesses, require the production of books and papers and rendering of reports
in such manner and form as the Secretary of State requires and may do all
things necessary to secure a full and thorough investigation. The Secretary of
State shall report, in writing, to the Governor. The report shall include a
copy of the report on each audit.
[(2) An audit or review shall be made of any institution or department
of the state government at any time the executive head of the institution or
department, for any reason, retires from the head’s office or position.]
(2) The Secretary of
State may audit or review any institution or department of the state government
at any time the executive head of the institution or department, for any
reason, retires from the head’s office or position. The secretary need not
conduct an audit or review under this subsection if:
(a) The institution or
department has been the subject of an audit or review of financial controls
within the six months immediately preceding the retirement of the executive
head of the institution or department; or
(b) The secretary has
not received a report within the 12 months immediately preceding the retirement
of the executive head of the institution or department indicating that the
executive head of the institution or department was unable or unwilling to
follow state law, rules, policies or procedures.
(3) The Secretary of
State shall employ auditors upon such terms and for such compensation as the
Secretary of State determines are advantageous and advisable.
(4) 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.
SECTION 4.
ORS 406.085 is amended to read:
406.085. The
Conservatorship Revolving Account is created, separate and distinct from the
General Fund, to provide for disbursement of funds for the beneficiary. Funds
may also be disbursed from the Conservatorship Revolving Account to the
Conservatorship Services Account in compensation for claims arising under ORS
406.100. The Conservatorship Revolving Account shall consist of all money
received by the Department of Veterans’ Affairs as conservator or personal
representative herein. Disbursement from the account shall be made by the
department[, and the Secretary of State
shall post audit all the disbursements]. Interest earned by the account
shall be credited to the account.
SECTION 5.
ORS 285A.277 is amended to read:
285A.277. [ORS 285A.255 to 285A.288 do not affect the
duty and authority of the Secretary of State to audit public accounts.] The
Secretary of State shall enter into agreements with the Oregon Tourism
Commission to set an appropriate [audit]
financial review schedule for the commission. In lieu of conducting [an audit] a financial review, the
Secretary of State may elect to [accept
the report of] contract for the financial review with, or accept a
financial review conducted by, an independent certified public accountant.
SECTION 6. ORS
206.320 is repealed.
SECTION 7. (1)
The amendments to ORS 182.464 and 182.472 by sections 1 and 2 of this 2007 Act
apply to financial review schedules for financial reviews to be included in
reports to be submitted to the Governor and the Legislative Assembly not later
than the date on which the Seventy-fifth Legislative Assembly convenes.
(2) The amendments to
ORS 297.210 by section 3 of this 2007 Act apply to audits or reviews required
to be made of an institution or department of state government when the
executive head of the institution or department retires on or after the
effective date of this 2007 Act.
(3) The amendments to
ORS 406.085 by section 4 of this 2007 Act apply to disbursements made from the
Conservatorship Revolving Account on or after the effective date of this 2007
Act.
(4) The repeal of ORS
206.320 by section 6 of this 2007 Act applies to services performed by a
sheriff on behalf of the state on or after the effective date of this 2007 Act.
SECTION 8. This
2007 Act being necessary for the immediate preservation of the public peace,
health and safety, an emergency is declared to exist, and this 2007 Act takes
effect on its passage.
Approved by the Governor May 30, 2007
Filed in the office of Secretary of State May 31, 2007
Effective date May 30, 2007
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