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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 the date listed.

Municipal Forms︿

In-Lieu Audit Report

Extension Request (online form)

Summary of Revenues and Expenditures

Registered Agent Form

Electronic Filing Instructions

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

Note: Download and save the report to your computer before completing. This will allow revenues and expenditures to properly total. Then submit your completed report to the email below.

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

Local Financial Reports

Local financial reports are submitted annually to the Secretary of State Audits Division for our review. This practice helps ensure 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.