Municipal Audit and Local Government Resources
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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 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:
- Review Report
-
Summary of Revenues and Expenditures New online form!
-
Pay Filing Fee online (due at time of filing), or
by mail: Secretary of State Business Services Division, 255 Capitol Street NE, Suite 180, Salem, OR 97310
- Copy of the auditor’s communication of deficiencies (file within 30 days)
- Plan of Action as adopted by the governing body (file within 30 days)
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
municipalfilings.sos@sos.oregon.gov. 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
municipalfilings.sos@sos.oregon.gov.
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.