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The Oregon Administrative Rules contain OARs filed through May 15, 2017
 
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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

162-050-0030

Audit Selection Criteria

The Audits Division of the Office of the Secretary of State is responsible for producing performance audits that result in reports and recommendations that can generate significant improvements in government programs to benefit the public. An annual audit schedule is produced in consultation with the Secretary and considering Legislative priorities, with the goal of using audit resources efficiently and strategically. An essential element for all audits is a determination that the topic is auditable; that is, there is reliable data to answer the audit question and a feasible scope and methodology for conducting an audit in accordance with professional auditing standards. The following are other considerations and criteria used by the Division when choosing topics for performance audits.

(1) Mandated audits – audits required by law (one-time or recurring audits);

(2) Issues relating to an agency or program mission — audits that can help an agency better achieve its mission;

(3) Audits of agencies — audits of agencies and/or important programs within agencies that have not been audited for some time;

(4) Public safety/vulnerable populations — topics relating to public safety and protecting vulnerable populations (e.g., emergency preparedness, child welfare);

(5) Significant challenges facing the state — topics can involve multiple agencies and/or levels of government (e.g., improving K-12 education, workforce development and economic development)

(6) Cost savings, revenue enhancements — topics that have potential to produce significant cost savings or large increases in revenue;

(7) Efficiency and effectiveness — topics that have the potential for increased economy, efficiency, or effectiveness of a program;

(8) High risk topics/large impacts — topics that are high risk, where we suspect the controls in place over a program are weak, and the resulting effects potentially large;

(9) Troubled agencies/programs — multiple ideas/problems at a single agency or program;

(10) Emerging/time sensitive issues — agencies facing emerging issues or problems, or trying to design more effective service delivery options for key programs.

Stat. Auth.: ORS 297
Stats. Implemented: ORS 297.070
Hist.: AUDIT 1-2017, f. & cert. ef. 1-5-17

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