Audits Division

Local Government Audits > Frequently Asked Questions

Local Government Audits

Municipal Audit Law
Sections 297.405 through 297.555 of the Oregon Revised Statutes cover municipal audit law. This program requires an annual financial statement audit of all municipal corporations. The Secretary of State Audits Division, in cooperation with the Board of Accountancy, and in consultation with the Oregon Society of CPAs, prescribes the minimum standards for the presentation of the report and the conduct of the audits.

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Electronic Filing Instructions

We encourage all municipalities and accounting firms to file reports electronically in PDF format. This saves time and reduces errors.

1. E-mail reports to municipalfilings.sos@state.or.us
The subject line should include the name of the municipality.

2. Reports can be submitted on CDs or diskettes.
      Mail with a cover letter to:
      Secretary of State. Business Services Division
      255 Capitol Street NE, Suite 180
      Salem OR 97310

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Forms for Municipal Corporations
Extension Request (Word)
Extension Request (PDF)

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Registered Agent Form (PDF)

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Report in Lieu of Audit (Revised 2008), Effective beginning fiscal years ending June 30, 2008, and thereafter (Word)
Report in Lieu of Audit (Revised 2008), Effective beginning fiscal years ending June 30, 2008, and thereafter (PDF)

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Report in Lieu of Audit For fiscal years ending BEFORE June 30, 2008 (Word)
Report in Lieu of Audit For fiscal years ending BEFORE June 30, 2008 (PDF)

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Summary of Revenues and Expenditures (Word)
Summary of Revenues and Expenditures (PDF)

Local Government Audit Report Search

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