Municipal Audit and Local Government Resources

​​New in 2024: The 2023 legislative session amended Municipal Audit Law with updated thresholds, reporting requirements, fees and other information. These changes become effective January 1, 2024. Read more ...​
​​​​​​​​​​​​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 Au​dit 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.

Annual Filing Instructions and Forms

Online Filing

An audit report is required if the government:

  • ​​ Is a county, school district, charter school, or education service district 
  • Or, spent more than $500,000
​​​A review report 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 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 Filers​
Lists entities with one or more missing reports in the last three years.


Call our office at 503-986-2255 or email​​.

Certificate of Filing