Secretary of State, Audits Division

Municipal Audit Program 

255 Capitol St. NE, Suite 500 

Salem OR 97310 

sos.oregon.gov/audits

News About Municipal Audits in Oregon

Welcome!

The Secretary of State (Secretary), through the Audits Division, administers Municipal Audit Law Oregon Revised Statutes 297.405 to 297.555. The law requires Oregon’s local governments consisting of approximately 1,800 cities, counties, school districts and special districts to prepare and submit annual reports to the Secretary.

Annual audits of municipal corporations were first enacted in 1913, requiring counties to be audited by independent accountants. The law has expanded over the years and the Municipal Audit Act of 1941 brought all municipalities under the present day annual reporting requirements of the Municipal Audit Law. 

To help improve communication of Municipal Audit Law impacts, we have created this email listing. We will send communications on a periodic basis to inform subscribers about changes in Municipal Audit Law, financial reporting requirements, audit standards, and changes to program forms or processes. 

You can manage your subscription to include any other list offered through GovDelivery. Please know that you must self-subscribe to each listing for participation. Subscribing to the Municipal Audit Program listing will not automatically enroll you in any other list.

Contact us if you have questions about the Municipal Audit Program, your government's annual financial report, or you need help understanding and navigating the audit process.

Amy Dale

Municipal Audit Manager

Contact: municipalfilings.sos@oregon.gov | 503-986-2255