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Secretary of State, Audits Division
Municipal Audit Program
255 Capitol St. NE, Suite 500
Salem OR 97310
sos.oregon.gov/audits
Annual Reporting and Plans of Action
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Audits are now past due: Governments with a June 30 fiscal year end must file their audit or review report by December 31st. If your government qualified to file a self-prepared report in lieu of audit, those were due September 30th (90 days after fiscal year end). Reports not yet filed and municipalities without an approved extension are now delinquent.
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Is your filing complete?
- Financial Report
- Filing Fee
- Summary of Revenues and Expenditures (for audits and reviews)
- Auditor Deficiency Communication (if any were reported)
- Municipality's adopted Plan of Action (addressing each deficiency)
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Plan of Action: If an auditor reports deficiencies a municipality must prepare and adopt a plan of action. The plan must:
- address all deficiencies communicated by the auditor,
- include the estimated period of time necessary to complete the planned actions,
- be adopted by the governing body, and
- be filed with our office within 30 days of filing the audit report.
A Plan of Action Information sheet is now available on our website. You will also find a new Plan of Action template that can be used to help ensure the requirements are met.
Please call if you have questions about these or other Municipal Audit Law matters.
Email us here.
Find Municipal Reports and Forms http://sos.oregon.gov/audits/Pages/muniaudits.aspx
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