OAR 581-023-0036: Factors for when audit initiated by Department

(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.