Oregon Secretary of State

Municipal Audit and Local Government Resources

​​​​​​​​​​​​​​​​​​​​New in 2024: Effective January 1, 2024, Municipal Audit Law amendments updated reporting thresholds, requirements, and fees​. Read more ...​
Welcome to the Municipal Audit Program. Here are resources and guidance to promote transparency and accountability related to the administration of Municipal Audit Law. ​

This is the place to find and file local government reports and forms to stay connected and up-to-date with resources and changes to​ 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 with the Secretary of State Audits Division. Depending on the annual expenditures of the local government, an audit may be required. See the FAQs for what type of report is required​ and other questions​.

Annual Online Filing Instructions, Forms, and Fees​ ​

12/31/23 and Before

1/1/24 and After

Report Type

Annual Spending Threshold
​​​Years ending 12/31/23 and before​​​Years ending 1/1/24 and after
over $500,000​
over $1 Million
​AUP & financial statements
​$250,000 to $1 Million
$150,000 to $500,000​​

​Self-prepared in Lieu​
$150,000 or less $250,000 or less

Local Government and Auditor Resources

Local Government Official's Responsibilities​



​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 Fil​ers​
Lists entities with one or more missing reports in the last three years.


Call our office at 503-986-2255 or email municipalfilings.sos@sos.oregon.gov​​.

Certificate of Filing