75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
 
 
                            Enrolled
 
                         House Bill 3139
 
Sponsored by Representative KOMP; Representative DEMBROW (at the
  request of Service Employees International Union)
 
 
                     CHAPTER ................
 
 
                             AN ACT
 
 
Relating to state agency internal audits; creating new
  provisions; and amending ORS 184.360 and 353.160.
 
Be It Enacted by the People of the State of Oregon:
 
  SECTION 1. ORS 184.360 is amended to read:
  184.360. (1) As used in this section  { - , - }  { + :
  (a) 'Executive department' has the meaning given that term in
ORS 174.112.
  (b) + } 'State government' has the meaning given that term in
ORS 174.111.
  (2) It is the policy of this state that internal audit
activities within state government be coordinated to promote
effectiveness.
  (3) The Oregon Department of Administrative Services shall
adopt rules setting standards and policies for internal audit
functions within state government. The rules shall include, but
are not limited to:
  (a) Standards for internal audits that are consistent with and
incorporate commonly recognized industry standards and practices;
and
  (b) Policies and procedures that ensure the integrity of the
internal audit process.
   { +  (4) Each agency of the executive department required to
have an internal audit function shall produce a risk assessment
of the entire agency that conforms to audit standards established
by nationally recognized entities such as the United States
Government Accountability Office or the Institute of Internal
Auditors. The agency shall use its risk assessment as the basis
for the selection and performance of at least one internal audit
per calendar year.
  (5) Each agency of the executive department required to have an
internal audit function shall audit a component of its governance
and risk management processes at least once every five years and
file a report with the Oregon Department of Administrative
Services. + }
    { - (4) - }  { +  (6) + } Not later than December 31 of each
calendar year, the  { + Oregon + } Department  { + of
Administrative Services + } shall prepare and submit a report to
the Joint Legislative Audit Committee. In the absence of the
Joint Legislative Audit Committee, the department shall submit
the report to the Joint Committee on Ways and Means or the
Emergency Board. The report shall describe internal audit
 
 
Enrolled House Bill 3139 (HB 3139-A)                       Page 1
 
 
 
activities that have occurred in state government during the
calendar year in which the report is prepared.
  SECTION 2.  { + (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 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. + }
  SECTION 3. ORS 353.160 is amended to read:
  353.160. Nothing in this chapter   { - shall affect - }  { +
affects + } the constitutional duties and authority of the
Secretary of State to audit public accounts. However, the Oregon
Health and Science University shall conduct independent audits if
 { - such - }  { +  the + } audits are considered advisable by
the university.   { - Such - }  { +  Subject to section 2 of this
2009 Act, the + } audits   { - shall be - }  { +  are + } subject
to the exclusive discretion and control of the university { + .
The audits are + }   { - and shall be - }  subject to disclosure
pursuant to ORS 192.410 to 192.505.
                         ----------
 
 
Passed by House May 22, 2009
 
 
      ...........................................................
                                             Chief Clerk of House
 
      ...........................................................
                                                 Speaker of House
 
Passed by Senate June 11, 2009
 
 
      ...........................................................
                                              President of Senate
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Enrolled House Bill 3139 (HB 3139-A)                       Page 2
 
 
 
 
 
Received by Governor:
 
......M.,............., 2009
 
Approved:
 
......M.,............., 2009
 
 
      ...........................................................
                                                         Governor
 
Filed in Office of Secretary of State:
 
......M.,............., 2009
 
 
      ...........................................................
                                               Secretary of State
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Enrolled House Bill 3139 (HB 3139-A)                       Page 3