Municipal Audit and Local Government Resources
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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.
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
Audit
| over $500,000
| over $1 Million
|
AUP & financial statements
|
| $250,000 to $1 Million
|
Review
| $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
Resources