Chapter 153
Oregon Laws 2011
AN ACT
HB 2920
Relating to
Secretary of State audits of fund transfers to counties; amending ORS 297.210.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 297.210 is amended to
read:
297.210. (1)(a) 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.
(b) The Secretary of State, as State
Auditor, may conduct audits of the business practices of school districts and
education service districts pursuant to a contract with the Department of
Education authorized by ORS 326.133.
(c) The Secretary of State, as
State Auditor, may conduct audits of the use of fund transfers from the state
to counties, including but not limited to transfers of video lottery revenues,
state highway funds, cigarette tax revenues and Oregon Liquor Control Commission
funds.
[(c)]
(d) 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) 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.
Approved by
the Governor May 27, 2011
Filed in the
office of Secretary of State May 27, 2011
Effective date
January 1, 2012
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