Municipal Audit Summary Report for Fiscal Year 2018

Secretary of State, Audits Division

Municipal Audit Program 

255 Capitol St. NE, Suite 500 

Salem OR 97310

News About Municipal Audits in Oregon

Fiscal Year 2018

Summary of Audit Reports

The Municipal Summary Report for fiscal year 2018 audits filed with the Secretary of State has been released.

Municipal Audit Law requires all Oregon municipal corporations to submit an annual financial report to the Secretary of State. Counties, school districts, and municipalities spending more than $500,000 during the year are required to file an audit. For fiscal year 2018, 1,161 municipal corporations were required to file an audit with the Secretary by December 31, 2018 unless an extension was granted.  

The Municipal Summary Report is prescribed in statute and includes information about the timeliness of reports filed, deficiencies noted in audits, and other required communications including auditor communications about deficiencies and the municipality's plan of action to address those deficiencies. Municipal corporations include counties, cities, school districts, and special districts. 

Based on our review of the audits filed for fiscal year 2018:

  • 900 (77%) reports were filed timely
  • 22 municipalities have not yet filed their 2018 audit as required
  • 385 (34%) municipalities reported one or more audit deficiency
  • 285 (74%) of the municipalities with deficiencies also filed the required Plan of Action. This is a significant improvement over the prior year when only 45% of the required plans were filed. 

Overall, we found compliance with Municipal Audit law continues to improve.

Read the full report on the Secretary of State website.


Find Municipal Reports and Forms