Municipal Audit and Local Government Resources
Welcome to the Municipal Audit Program. To promote transparency and accountability, below you will find 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 changes in Municipal Audit Law.
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 FAQs for what type of report is required
, and any other questions you might have.
Annual Filing Instructions and Forms
audit report is required if the government:
- Is a county, school district, charter school, or education service district
- Or, spent more than $500,000
may be filed if the government meets ALL of the following:
- 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)
Local Government and Audit Resources