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Secretary of State Audits Division State Government Accountability Hotline Summary Report for Calendar Year 2023

​​2024​-23​ Oregon State Treasury Oregon Local Government Intermediate Fund An Investment Pool of the State of Oregon For the Year Ended June 30, 2024​

​​2024​-22​ Oregon State Treasury Oregon Short Term Fund An Investment Pool of the State of Oregon For the Year Ended June 30, 2024

​​2024​-21​ SAIF Corporation Statements and Supplementary Schedules as of and for the Years Ended December 31, 2023 and 2022, and Report of Independent Auditors​

​2024​-20​ SAIF Corporation Financial Statements-Statutory Basis as of and for the Years Ended December 31, 2023 and 2022, Supplementary Schedules as of December 31, 2023, and Report of Independent Auditors

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​ Oregon State Capital Building

Oregon Department of Environmental Quality: Ongoing Strategic Planning Can Help DEQ Address Obstacles to Achieving its Goals

DEQ administers and enforces environmental laws pertaining to air, water, and land quality and ensures compliance with federal environmental regulations on behalf of the EPA. Strategic planning can help regulatory agencies like DEQ address the key principles of good regulatory governance and take steps to meet its mission.

​​ Oregon State Capital Building​

Department of Administrative Services: Ongoing Workforce Crises and Disruption Demand Strategic Workforce Planning

The​ State of Oregon manages over 45,000 committed workers who perform a wide variety of roles delivering important public services such as public safety, education, healthcare, transportation, and more. As the largest single employer in Oregon, state government must actively and comprehensively manage its workforce to meet current and future needs of the people of Oregon.


​ Oregon State Capital Mall Sculpture

2024-25 Annual Audit Plan

Secretary of State LaVonne Griffin-Valade and the Oregon Audits Division are pleased to announce the 2024-25 Annual Audit Plan.

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​ Oregon State Capital Building

Oregon Medical Board: To Protect Patients and Maintain Public Trust, the Oregon Medical Board Should Further its Efforts to Address the Risk of Inequitable Disciplinary Decisions

The Oregon Medical Board (OMB) regulates health care professionals, with the mission to protect and promote the health, safety, and well-being of Oregonians. In addition to licensing and education, OMB investigates and disciplines licensees for violating Oregon’s Medical Practice Act. The board receives roughly 700 to 800 complaints a year.

​ Oregon State Capital Building

Oregon Housing and Community Services: OHCS Prioritized Providing Emergency Rental Assistance Funds to Oregonians in Crisis but Could Have Done More to Ensure Funds Were Properly Distributed

OHCS administered the Emergency Rental Assistance Program under emergency conditions during the pandemic and intense public pressure to quickly distribute funds. This audit reviewed the agency’s oversight of emergency rental assistance funds. Included are findings from federal financial audits of the Oregon ERA program for fiscal year 2022.

​ Oregon State Capital Building

Oregon Health Authority: Funding and Delivery of Measure 110 Substance Use Disorder Services Shows Progress, but Significant Risks Remain

Voter approval of Ballot Measure 110 (M110) led to a first-in-the-nation law coupling decriminalization of drug possession with new services to expand drug treatment availability. Controversial from the start, M110 attracted more scrutiny when funding of services was delayed and decriminalization took effect amid an explosion in fentanyl use.

​ Person from behind wearing maroon hoodie holding a sign that says Love Shouldn't Hurt.

Advisory Report: Breaking the Cycle: A Comprehensive Statewide Strategy Would Benefit Domestic Violence Victims, Survivors, and Advocates

Ease of access is critical for timely and effective domestic violence interventions. However, victims face multiple access barriers. Victims and survivors often face fear, isolation, shame, and stigma, as well as financial, mental health, and cultural challenges. Regional organizations play critical roles in providing services.

​ Keeping Oregon Accountable

Keeping Oregon Accountable: Summarizing Statewide Financial Audits for Fiscal Year 2022

The Secretary of State Audits Division annually audits the State of Oregon'​s financial statements and compliance with federal program requirements. The results of these audits are summarized in the annual Keeping Oregon Accountable report.

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​ Red flag against blue background

Advisory Report: Increased Awareness and Training Could Enhance the Effectiveness of Oregon’s Extreme Risk Protection Order ​Law

Oregon’s extreme risk protection order (ERPO) law, commonly referred to as a “red flag” law, has been in effect since 2018. Image by Freepik.

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​ Oregon State Capital Building

Oregon Health Authority, Pharmacy Benefit Managers: Poor Accountability and Transparency Harm Medicaid Patients and Independent Pharmacies

Prescription drugs reduce the need for medical services and improve and extend life. While efforts to lower drug prices have targeted manufacturers, there is growing interest in reviewing the influence of pharmacy benefit managers (PBMs).

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​ Oregon State Capital Building

Oregon Racing Commission: Uncertainty and Risk Remain After Gambling Industry Has Evolved Faster than State Law

The horse racing industry, which has been regulated for almost a century, faces challenges around its financial stability.

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​​ Two hands held with palms facing the viewer that have Equal Pay written on them

Advisory Report on Pay Equity: Oregon Must do More to Close Persistent Wage Gaps for Women and People of Color in State Government

On Equal Pay Day, Secretary Fagan releases report on Oregon’s Pay Equity Law, finds wage gaps remain six years after implementation.

A dock sits on dry ground in front of a lake with very low water

Advisory Report: State Leadership Must Take Action to Protect Water Security for All Oregonians

Water insecurity is a reality for many Oregon residents and a growing risk for many more. Ongoing drought conditions and concerns around the quality, safety, and accessibility of water have demonstrated the need for better governance to protect Oregon’s water security.

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Oregon State Capital Building

Oregon Health Authority: Too Early to Tell - The Challenging Implementation of Measure 110 Has Increased Risks, but the Effectiveness of the Program Has Yet to Be Determined

Ballot Measure 110 (M110), which passed with 58% of the vote, is a first-in-the-nation program decriminalizing drug possession and allocating over $100 million per year in cannabis revenue to expand treatment services. Advocates of M110 hope it will succeed where previous recovery and treatment efforts have failed, especially when it comes to supporting Black and Indigenous communities and people of color.

​The ACFR financial audit determines whether the state’s financial statements are presented in accordance with generally accepted accounting principles.

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​​​​​​​​​​Financial audits are annual reports on the financial condition of an agency for the previous fiscal year.​
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​2024​-20​ SAIF Corporation Financial Statements-Statutory Basis as of and for the Years Ended December 31, 2023 and 2022, Supplementary Schedules as of December 31, 2023, and Report of Independent Auditors

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2024​-17​ Department of Environmental Quality Clean Water State Revolving Fund Loan Program Enterprise Fund of the State of Oregon For the Fiscal Year Ended June 30, 2023​

2024​-16​ Oregon Health Authority: Oregon Health Insurance Marketplace Financial Statements For the Fiscal Year Ended June 30, 2023​

2024-15​ Oregon Health Authority: Oregon Health Insurance Marketplace Fiscal Year 2023 Compliance​

2024-12​ Oregon Business Development Department Special Public Works Fund and Water Fund, Enterprise Funds Annual Financial Report Year Ended June 30, 2023

​2024-11​ Department of Energy: Small Scale Energy Loan Program For the Year Ended June 30, 2023​

​2024-10​ Public Employees Retirement System: Audit of RHIPA Schedule of OPEB Amounts for the Year Ended June 30, 2023, Contract Audit​

​2024-09​ Public Employees Retirement System: Audit of RHIA Schedule of Employer Allocations and OPEB Amounts by Employer for the Year Ended June 30, 2023, Contract Audit​

​​​​​2024-08​ Public Employees Retirement System: Audit of Pension Schedule of Employer Allocations and Pension Amounts by Employer for the Year Ended June 30, 2023, Contract Audit​​

2024-04​ Columbia River Gorge Commission Financial Statement Audit July 1, 2022 through June 30, 2023​

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​​​These reports summarize activity reported through the Oregon Secretary of S​tate Government Waste Hotline  ​

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​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​2024​-24​ Oregon Secretary of State Audits Division State Government Accountability Hotline Summary Report for Calendar Year 2023
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​​​​​​​​​​Information technology audits determine whether the state’s computer systems adequately protect public funds and electronic information, and operate as intended.

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​2023-02:​ Oregon Business Development Department: The Oregon Broadband Office Must Continue to Take Aggressive Steps to Close the Digital Divide and Fully Meet its Statutory Duties​

​​​2​022-20: ​Department of Corrections Cybersecurity Controls Audit​​

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​​2024-06​ Oregon Municipal Corporations: Summary of Fiscal Year 2022 Financial Reporting

2024-05​ Oregon Secretary of State Audits Division 2024-25 Audit Plan​​

2023-34​ Oregon Audits Division State Government Accountability Hotline Summary Report

​​​​2023-31​ Advisory Report: Breaking the Cycle: A Comprehensive Statewide Strategy Would Benefit Domestic Violence Victims, Survivors, and Advocates​

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​2023-26​ Advisory Report: Increased Awareness and Training Could Enhance the Effectiveness of Oregon's Extreme Risk Protection Order Law​

2023-11:​ Oregon Secretary of State Audits Division: Advisory Report on Equal Pay: Oregon Must do More to Close Persistent Wage Gaps for Women and People of Color in State Government

​​​2023-09:​ Oregon Secretary of State Audits Division 2023-24 Audit Plan​​

​2023-08:​ Oregon Secretary of State Audits Division: Oregon Municipal Corporations: Summary of Fiscal Year 2021 Financial Reporting​

2023-04:​ Advisory Report:  State Leadership Must Take Action to Protect Water Security for All Oregonians​

​​2023-04:​ Appendices

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​​​​​​​​​​​​​​​​​​​​​​​​​​​​Performance audits identify improvements an agency or program can make to better achieve its objectives and mission.

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​ 2023-39​ Oregon Health Authority and Oversight Accountability Council: Funding and Delivery of Measure 110 Substance Use Disorder Services Shows Progress, but Significant Risks Remain​​

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​​​​​​The Statewide Single Audit is the largest audit of public funds in the state. It is performed to comply with the Single Audit Act and Circular A-133, which require an a​nnual audit to be eligible for federal funds.​
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​2024​-18​ Keeping Oregon Accountable, Fiscal Year 2023

​​2024-14​ Statewide Single Audit for Fiscal Year 2023​

2023-29​ Keeping Oregon Accountable, Fiscal Year 2022​

​​2023-21​ State of Oregon Statewide Single Audit for Fiscal Year 2022​

​​​2​0​22-27: ​Oregon Secretary of State: Keeping Oregon Accountable, Fiscal Year 2021​

​2​022-18: ​State of Oregon Statewide Single Audit for Fiscal Year 2021​


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