Municipal Audit and Local Government Resources
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The Audits Division administers Municipal Audit Law to ensure local governments comply. Municipal Audit Law (Oregon Revised Statutes 297.405 to 297.555 and 297.990) requires Oregon’s local governments to submit annual financial reports to the Secretary of State. In the interest of transparency and accountability, we assist with understanding and complying with the law and making information available to the public.
Oregon municipalities include about 1,800 cities, counties, school districts and special districts
Oregon law requires local governments to have a financial statement audit performed each year, and file the resulting reports with our office. These audits are performed by independent Certified Public Accountants, and are subject to review.
Municipalities are required to annually submit audited financial statements to the Secretary of State under ORS 297.425. This list identifies the municipalities that have not submitted the required documents as of the date listed.
Please include the name of the municipality in the subject line.
Audit and Review filers: Save your audit or review report as a PDF and then email the file to the email listed above.
 Report In-Lieu of Audit Download and save the form to your computer before completing. This will allow revenues and expenditures to properly total.
Submit the completed form to the email listed above within 90 days of the end of the fiscal year.
Summary of Revenues and Expenditures (SRE) Auditors, download and save the form to your computer before completing. This will allow revenues and expenditures to properly total.
Submit the completed form to the email listed above within 30 days of delivering the audit or review to the municipality.
If filing a PDF isn’t an option, you can submit a paper copy or CD by mailing it to:
Secretary of State, Audits Division
255 Capitol St NE, Suite 500
Salem OR, 97310
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