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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 3373
Sponsored by COMMITTEE ON EDUCATION (at the request of Representative Courtney Neron)
SUMMARY
The following summary is not prepared by the sponsors of the measure and is not a part of the body thereof subject
to consideration by the Legislative Assembly. It is an editor’s brief statement of the essential features of the
measure as introduced.The statement includes a measure digest written in compliance with applicable readability
standards.
Digest: Directs ODE to make a single report of district and school audit findings. (Flesch
Readability Score: 69.9).
Directs the Department of Education to prepare and distribute a report that compiles the audit
findings for school districts, education service districts and public charter schools.
A BILL FOR AN ACT
Relating to education audit reports; amending ORS 327.137.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 327.137 is amended to read:
327.137. (1)(a) Every common or union high school district or education service district shall file
a copy of its audit report with the Department of Education within six months of the end of the
fiscal year for which the audit is required. The audit report shall include:
(A) Information necessary for the computation required in the administration of ORS 327.006 to
327.133, 327.348, 327.356 to 327.359, 327.731, 328.542 and 530.115 and this section; and
(B) If the district is a sponsor of any public charter schools, a copy of each annual audit for-
warded to the district as required by ORS 338.095 (4).
(b) If the audit report, as submitted to the district, fails to provide the detail necessary for the
computation required in the administration of ORS 327.006 to 327.133, 327.348, 327.356 to 327.359,
327.731, 328.542 and 530.115 and this section, the district shall submit the necessary information on
forms provided by the department within the time prescribed for filing the audit in this section.
(c) The Superintendent of Public Instruction may withhold any payments from the State School
Fund for a public charter school that, pursuant to ORS 338.155, are due to a district under ORS
327.095if:
(A) The audit report filed by the district fails to include the public charter school annual audit
as required by paragraph (a)(B) of this subsection; and
(B) The district has not filed the public charter school annual audit with the department by
April1.
(d) If payments are withheld as provided by paragraph (c) of this subsection, the superintendent
may allow payments to be made from the State School Fund to the district upon receipt of the an-
nual audit or upon the meeting of any other conditions identified by rule of the State Board of Ed-
ucation.
(e) Any district failing to file a copy of an audit report under this section or a report under ORS
327.133 may not receive any payments from the State School Fund until the report is filed.
(2) Notwithstanding the timeline provided by subsection (1) of this section and pursuant to
rules adopted by the State Board of Education, the superintendent may waive a reporting date or
NOTE:Matter in boldfaced type in an amended section is new; matter [italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 949 HB3373
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specify an alternative date to provide the audit report or information if a human-created disaster
or a natural disaster affects the ability of a school district or an education service district to pro-
vide the audit report or information by a specified date.
(3)(a) The department shall compile findings from the audit reports submitted to the de-
partment under subsection (1) of this section. The department shall compile the findings in
a single report that allows for transparency and accountability and that:
(A) Includes the findings from the audit reports for all districts and public charter
schools in this state; and
(B) Identifies the district or public charter school to which a finding is attributable.
(b) Each district and public charter school shall be allowed the opportunity to respond
to the findings from an audit report. The department shall include the responses with the
findings in the report prepared by the department under this subsection.
(c) The department shall annually submit the report prepared under this subsection to:
(A) The Legislative Fiscal Officer;
(B) The members of the education subcommittee of the Joint Committee on Ways and
Means or the Joint Interim Committee on Ways and Means, as appropriate; and
(C) The members of the committees or interim committees, as appropriate, of the Leg-
islative Assembly related to education.
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