Municipal Audit and Local Government Resources

​​​​​​​​​​​​​Welcome to the Municipal Audit Program. To promote transparency and accountability, below you will fi​nd resources and guidance related to the administration of Municipal Audit Law.

This is the place to find local government reports, file reports and forms, and stay up-to-date with new resources and chang​es in Municipal Audit Law.

Municipal Change of Address & Registration

Register or change address for a Local Government Municipality. Update or Register Municipality
Oregon law requires local governments to file annual financial reports and other items to the Secretary of State Audits Division. Depending on the ​size of the local government, an audit may be required. See the decision tree below to identify the type of financial report that is required to be filed, along with any other items needed to ensure compliance.


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​​​A report in lieu of audit may be filed if the government:
  • Did not spend more than $150,000
  • Maintained fidelity bond coverage at least equal to revenues received
  • Is filing on time (within 90 days of the fiscal year end
File the following:
​​​A review report may be filed if the government:
  • 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)

File the following:


​​An audit report is required if the government:

  • Is a county, school district, charter school, or education service district
  • Spent more than $500,000

File the following:


​​Electronic filing is preferred. Save your audit or review report as a PDF and then email all filing documents to Once your report is emailed, we do not need a paper copy mailed.

If your PDF file is larger than 50MB please contact our office for alternate filing options as it is too large to send via email. A ShareFile link will be provided where the file can be uploaded.​

Please include the name of the municipality (and customer number, if known) in the subject line.

Each of the required items should be submitted as a separate document. If the auditor has communicated the deficiencies within the audit report, please save that communication as a separate document and include both in the email submission.

Download and save forms to your computer before completing. This will allow all functionality to work properly and amounts to accurately total. Submit the completed forms to

If the required report and documents cannot be emailed, mail a paper copy to our office.

Secretary of State, Audits Division
Municipal Audit Program
255 Capitol St NE, Suite 500
Salem, OR 97310

We will use the email or postmark date as the filing date. ​​

Request an extension of time by completing the Extension Request online form. Be sure to include:

  • the cause for delay,
  • the name of the licensed municipal auditor engaged to perform the work, and
  • a realistic timeframe you expect the report to be completed and filed.

Municipalities filing an audit or review report may request an extension of time to file. Municipalities filing reports in lieu of audit are not eligible for an extension of time to file.

The Secretary of State may grant an extension of time to file for “good cause shown” (ORS 297.465). Good cause is evidenced by situations that are unusual, infrequent, or not able to be anticipated. Extensions are not automatic; each request is individually reviewed. A history of filing late might preclude the Secretary from approving the request.

​​​Procurement Basics
Purchasing, leasing, renting, or otherwise acquiring supplies, services, or capital assets.

New Government Official Resources
Help for new government officials in keeping compliant with your responsibilities as a public official.

Ethics Considerations​
Compliance with ethics rules is the personal responsibility of each public official.

​Assumed Business Name for Government resource​ ​
You may be asked for an Oregon business registry number in order to open a bank account, secure a line of credit, or conduct other business.

​Laws and Rules

​Minimum Standards for Audits of Oregon Municipal Corporations​

Minimum Standards for Reviews of Oregon Municipal Corporations​

Municipal Audit Law - ORS 297​​

Board of Accountancy Roster of Licensed Municipal Auditors​​​

Oregon Society of CPAs (ORCPA)

Management representation of fiscal affairs - Review Report - OSCPA suggested report

Minimum Standards for Audits - OSCPA suggested audit program​​

Oregon Budget Law​ - OSCPA suggested audit program

Oregon State School Fund (ADM)​ - OSCPA suggested audit program

Student Investment Act (SIA)​ – ODE suggested audit program

Report required by Oregon State regulations​ - OSCPA suggested report​​​​​

Department of Revenue

Local Budget Law​​​​​

Registered Agent - Special Districts

Special districts are required to designate a registered office and a registered agent (ORS 198.340). The Notice of Designation​ ​of Special District Registered Office and Registered Agent form must be filed with the Secretary of State Archives Division. This form must be completed each time a change is made in either the registered agent or the registered office. There is no fee for filing this form. ​​​​​​​​​




​Stay ​Connected

Sign up for emails about changes in Municipal Audit Law, financial reporting requirements, audit standards, and changes to forms or processes.

Delinquent Reporting

Delinquent Filers​
Lists entities with one or more missing reports in the last three years.


Call our office at 503-986-2255 or email​​.
Please leave a message at the above number. For more urgent or technical matters you may reach Amy John, Audit Manager, at 971-​283-0031.