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ORS 297.405

Known as the Municipal Audit Law

The act spans §§ 297–297 (81 sections).

Applied in 6 court decisions — leading case Comeaux v. Water Wonderland Improvement District (1993)

Most recently applied in State v. Peterson (February 2021)

1977 c.774 §2; 1979 c.286 §7; 1987 c.423 §1; 2005 c.443 §15; 2011 c.647 §3

How often courts cite this section

1982199020002010202110
citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

As used in ORS 297.020, 297.230, 297.405 to 297.740 and 297.990:

(1) “Accountants” means all accountants whose names are included in the roster prepared and maintained by the Oregon Board of Accountancy as required by ORS 297.670.

(2) “Accounts” means all books, papers, files, letters and records of any nature or in any form used in conducting the affairs of the municipal corporation or in recording the transactions thereof.

(3) “Board” means the Oregon Board of Accountancy.

(4) “Fiscal affairs” means and includes all activities of any nature giving rise to or resulting from financial transactions, including compliance with legal requirements applicable to the operation of a municipal corporation.

(5) “Municipal corporation” means a:

(a) City;

(b) County;

(c) Special district;

(d) School district or an education service district;

(e) Corporation, except a municipal corporation established pursuant to ORS 441.525 to 441.595, upon which is conferred powers of the state for the purpose of local government; or

(f) Public corporation, including a cooperative body formed between municipal corporations.

(6) “Public corporation” means a corporation the operation of which is subject to control by local government or its officers and which, at least in part, is organized to serve a public purpose of, and receives public funds or other support having monetary value from, such government.

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.