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SECRETARY OF STATE, AUDITS DIVISION




 


DIVISION 50
AUDITS CONDUCTED BY SECRETARY OF STATE
162-050-0020
Audits of
School Districts and Education Service Districts
(1) Pursuant to
ORS 297.210, the Secretary of State shall use the following factors to determine
whether to initiate a performance audit of a school district or education service
district:
(a) Total
annual expenditures of district
(b) Total
full time equivalent employees of district
(c) The district’s
annual financial audit, including any findings it contains
(d) Any other
audits, reviews or reports indicating inappropriate, inefficient or ineffective
operations or business practices at one or more school districts or education service
districts
(e) A request
from the Department of Education
(f) A request
from the Governor
(g) A request
from a member or committee of the Oregon Legislature
(h) A request
from a school district or education service district
(i) A request
from a member of the public
(j) Evaluation
of any response given to the Secretary of State by a school district or education
service district after notice of intent to audit is made to the district by the
Secretary of State.
(2) The Secretary
shall weigh these factors when determining whether to initiate an audit.
(3) The Secretary
shall forward a copy of any audit conducted pursuant to this rule to:
(a) The Governor
(b) The school
district board or the board of directors of an education service district that is
the subject of the audit
(c) The requestor
of the audit if there is one
(d) Any other
entity that the Secretary determines would benefit from review of the audit or that
has requested a copy of the audit
Stat. Auth.: ORS
297

Stats. Implemented:
ORS 297-210

Hist.: AUDIT
2-2012, f. & cert. ef. 11-27-12

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