§ 297.405 Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990
§ 297.415 Periodic financial reports required
§ 297.425 Annual audits required; compensation; expenses; subjects of audits; rules
§ 297.435 Exemption from audit; financial statement and bonding required; rules
§ 297.445 Petition to audit municipal corporation exempt under ORS 297.435; notice to corporation; audit
§ 297.465 Standards for audits; form; filing; extensions of time
§ 297.466 Auditor statement required; procedure for determining and correcting deficiencies
§ 297.471 Secretary of State to prepare summary report
§ 297.475 Cancellation of request for Secretary of State assistance
§ 297.485 Filing fees
§ 297.495 Extraordinary costs
§ 297.503 Spending constituting expenditures; rules
§ 297.505 Rules
§ 297.515 County audits include justice courts and law enforcement agencies and officers
§ 297.525 Annual audit of county road work; rules
§ 297.527 City utilities separate municipal corporations; rules
§ 297.530 Subpoena authority of Secretary of State; enforcement; costs
§ 297.535 Division of Audits Account
§ 297.545 Disposition of Municipal Audit Law filing fees
§ 297.555 Short title
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Terms Used In Oregon Statutes > Chapter 297 > Municipal Audit Law

  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Subpoena: A command to a witness to appear and give testimony.