Legislative Audits

Directs the Division of Audits to conduct a performance audit of state agencies related to emergencies. Takes effect on the 91st day following adjournment sine die.

HB 2946 requires Oregon's Secretary of State to conduct a fiscal audit of the Department of Transportation (DOT) and complete it by June 30, 2027. The bill mandates a financial review of the DOT's operations but does not alter the department's existing responsibilities or funding. This procedural measure directly affects the DOT through oversight by the Secretary of State's office, with no changes to DOT's day-to-day functions.

Modifies the timing of internal audits performed by state agencies and reporting on internal audits by the Oregon Department of Administrative Services.

Directs Division of Audits to conduct certain performance audits and issue recommendations for addressing risks. Requires audited entities to respond to recommendations and to report to division on implementation of recommendations. Requires division to report to legislative committees on implementation of recommendations by audited entities and to verify implementation of recommendations. Takes effect on 91st day following adjournment sine die.

Directs Secretary of State to audit Employment Department to determine whether department processes claims for unemployment insurance benefits promptly as required under ORS chapter 657 and to submit report of audit findings to interim committees of Legislative Assembly related to business on or before September 15, 2022. Sunsets January 2, 2023. Declares emergency, effective on passage.