OAR 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