OR HB2336

Amends ORS 184.360 to change the internal audit requirement from "per calendar year" to "every 12 months" for executive department agencies with internal audit functions

Changes the Oregon Department of Administrative Services' annual internal audit report from a calendar year basis (due December 31) to a fiscal year basis

Report on state government internal audit activities must be submitted to the Joint Legislative Audit Committee, or alternatively to the Joint Committee on Ways and Means, Emergency Board, or another designated legislative committee

Passed House March 10, 2025 and Senate April 14, 2025; introduced at the request of Governor Tina Kotek for Oregon Department of Administrative Services