Oregon Administrative Rules
Chapter 581 - OREGON DEPARTMENT OF EDUCATION
Division 23 - SCHOOL FINANCE
Section 581-023-0036 - Factors for when audit initiated by Department
Universal Citation: OR Admin Rules 581-023-0036
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Pursuant to ORS 327.141, the Department of Education shall use the following factors to determine whether to initiate a financial audit or a performance audit of a school district or an 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
Governor.
(f) A request from a
member or committee of the Oregon Legislature.
(g) A request from a school district or
education service district.
(h) A
request from a member of the public.
(2) The Department shall weigh these factors when determining whether to initiate an audit.
(3) The Department shall forward a copy of any audit conducted as provided in ORS 327.141 to:
(a) The school district or education service
district that is the subject of the audit;
(b) The requestor of the audit; and
(c) Any other entity that either the
Department determines would benefit from review of the audit or that has
requested a copy of the audit.
Stat. Auth.: ORS 327.141
Stats. Implemented: ORS 327.141
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