Oregon Bulletin

January 1, 2013

Secretary of State, Audits Division, Chapter 162

Rule Caption: Factors for deciding whether to audit a school district or education service district.

Adm. Order No.: AUDIT 2-2012

Filed with Sec. of State: 11-27-2012

Certified to be Effective: 11-27-12

Notice Publication Date: 10-1-12

Rules Adopted: 162-050-0020

Subject: Identifies factors to be used by the Secretary of State Audits Division when deciding whether to initiate a performance audit of a school district or education service district.

Rules Coordinator: Julie A. Sparks—(503) 986-2262


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

1.) This online version of the OREGON BULLETIN is provided for convenience of reference and enhanced access. The official, record copy of this publication is contained in the original Administrative Orders and Rulemaking Notices filed with the Secretary of State, Archives Division. Discrepancies, if any, are satisfied in favor of the original versions. Use the OAR Revision Cumulative Index found in the Oregon Bulletin to access a numerical list of rulemaking actions after November 15, 2012.

2.) Copyright 2013 Oregon Secretary of State: Terms and Conditions of Use