Municipal Audit and Local Government Resources
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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.
Oregon law requires local governments to have a financial statement audit performed each year, and file the resulting reports with our office. These audits are performed by independent Certified Public Accountants, and are subject to review.
Municipalities are required to annually submit audited financial statements to the Secretary of State under ORS 297.425. This list identifies the municipalities that have not submitted the required documents as of the date listed.
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.
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 AuditThe 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
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