Municipal Audit and Local Government Resources

​​​W​elcome 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 FAQs for what type of report is required​, and any other questions you might have.

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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 180
Salem, OR 97310

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



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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​​.