Requires accountant under contract to perform school district audit to make determinations regarding district's accounting systems and compliance with legal requirements in conducting financial affairs. Requires accountant under contract to perform school district audit to make determinations regarding district's accounting systems and compliance with legal requirements in conducting financial affairs. Requires school district board to determine measures necessary to correct any deficiencies disclosed in accountant's opinion or] audit report and to adopt resolution setting forth proposed corrective measures.
Requires Secretary of State and Department of Education, within 60 days of receiving school district board resolution, to acknowledge board's plan to correct deficiencies or to notify board of deficiencies that, if not corrected, could result in withholding of funds.
Allows Secretary of State or Department of Education to certify to Superintendent of Public Instruction failure of school district board to take corrective action during course of two successive audits. Requires Superintendent of Public Instruction, upon receipt of certificate, to withhold 10 percent of payments from State School Fund otherwise distributed to school district.
Oregon Legislative Assembly - Public Testimony Registration Form
You are registering to speak about:
SB 800
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