Municipal Audit and Local Government Resources

Registration and Annual Filing Requirements

Local governments must be registered with the Secretary of State Audits Division. To register a local government or update information for an existing one, please complete the Municipal Information and Registration Form​. ​

Municipal Audit Law requires Oregon’s local governments to file annual financial reports to the Secretary of State Audits Division. Depending on the size of the local government, an audit may be required. Smaller governments spending less than $150,000 a year are allowed to file self-prepared financial statements on forms prescribed by the Secretary of State. See Filing Instructions below for more information how to file and what is required, or call us at 503-986-2255.

Special districts are required to designate a registered office and a registered agent (ORS 198.340). The Notice of Designation​ of Special District Registered Office and Registered Agent form must be filed with the Secretary of State Archives Division. This form must be completed each time a change is made in either the registered agent or the registered office. There is no fee for filing this form. ​​​​​​
Electronic filing is fast and easy. Simply attach your filing to an email and send it​.
Please include the name of the municipality in the subject line.

Audit and Review filers: Save your audit or review report as a PDF and then email the file to the email listed above.

Report In-Lieu of Audit Instructions
Report In-Lieu of Audit
The form should work in your web browser, but for the best experience, please download and save the form to your computer before completing. This will allow all functionality to work properly. Submit the completed form to the email listed above within 90 days of the end of the fiscal year.

Summary of Revenues and Expenditures​ (SRE)
Auditors, download and save the form to your computer before completing. This will allow revenues and expenditures to properly total. Submit the completed form to the email listed above within 30 days of delivering the audit or review to the municipality.

If filing a PDF isn’t an option, you can submit a paper copy or CD by mailing it to:
Secretary of State, Audits Division
255 Capitol St NE, Suite 500
Salem OR, 97310





Municipal Audit Law ​​​​

The Audits Division administers Municipal Audit Law to ensure local governments comply. Municipal Audit Law (ORS 297.405 to 297.555 and 297.990​​) requires Oregon’s local governments to submit annual financial reports to the Secretary of State. In the interest of transparency and accountability, we assist with understanding and complying with the law and making information available to the public.


Sign up for Alerts

Receive email news related to Municipal Audit Law. You can also sign up to receive an email when the Audits Division releases a report.

​​Past Municipal Alerts

Reporting reminders and Plan of Action information

2019 Municipal Newsletter - link update for the Special Purpose Framework Practice Aid​

2019 Municipal Audit Newsletter​​

Municipal Audit Summary Report for Fiscal Year 2017​​