Oregon Secretary of State

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Audit Report, Agreed-upon Procedures (AUP) Report and Financial Statements, or Review Report Submission

​​​Use the form below to file an Audit Report, AUP, or Review Report for a local government.​

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Audit, AUP and Financial Statements, or Review Reports?

​​An audit report is required if the government:

  • Is a county school district, charter school, or education service district,
  • Or, the fiscal year ended is 12/31/23 and before and spent more than $500,000,
  • Or, the fiscal year ended is 1/1/24 and after and spent more than $1,000,000.

An AUP report and financial statements may be filed if the government meets ALL of the following:

  • Fiscal year ended is 1/1/24 and after,
  • Did not spend more than $1,000,000,
  • Maintained fidelity bond coverage equal to 10% of revenue, and at least $10,000,
  • Is filing on time (within 180 days of the fiscal year end).

​​​​A review report may be filed if the government meets ALL of the following:

  • Fiscal year ended is 12/31/23 and before,
  • Did not spend more than $500,000,
  • Maintained fidelity bond coverage equal to 10% of revenue, and at least $10,000,
  • ​ Is filing on time (within 180 days of the fiscal year end).
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