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Find Municipal Reports and Forms

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.

Delinquent Filers (PDF)

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 November 1, 2013.

Municipal Forms︿

In-Lieu Audit Report (PDF)

Extension Request (PDF)

Summary of Revenues and Expenditures (PDF)

Registered Agent Form (PDF)

Electronic Filing Instructions

We encourage all municipalities and accounting firms to file reports electronically in PDF. This saves time and reduces errors.

Email reports to:

municipalfilings.sos@state.or.us.

Include the name of the municipality in the subject line.

If filing a PDF isn't an option, you can submit a paper copy or a CD.

Mail with a cover letter to:

Secretary of State
Business Services Division
255 Capitol Street NE, Suite 180
Salem, OR 97310

About Local Financial Reports

Local financial reports are submitted annually to the Secretary of State Audits Division for our review. This practice helps ensure that local governments are provided consistent, professional accounting services from their contracted Certified Public Accountants.

The division’s oversight role is mandated by statute (ORS 297.405 - .555 and 297.990) and covers approximately 1,800 municipalities in Oregon.

Find Municipal Reports and Forms

Electr​onic Filing Instructions

About Local Financ​​ial Reports

Electronic Filing Instructions

About Local Financial Reports