|
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
Year-End Reminders
Checklists and requirements are listed on the municipal webpage for each report type: audits, reviews, and reports in lieu of audit. As a reminder, most reports in lieu of audit were due September 30th, 90 days after fiscal year end June 30, and are now past due. Audits and review reports are due by December 31.
Requests for Extension
While we anticipate there will be fewer requests for extension filed than last year, it’s likely there will still be more requests than in a typical year. Please keep the following in mind when requesting extensions:
- Requests must include the name of the licensed municipal auditor engaged to perform the work and the reason the audit could not be completed on time (ORS 297.465(3)(a)).
- The auditor and municipality must agree on the need to submit the request and the new due date requested. To prevent the need for multiple requests, we suggest setting an achievable due date at the outset.
- Be specific about the cause for any delay; requests are approved for good cause, unforeseen and non-recurring circumstances, and on a case-by-case basis.
- Mid-December is not too early to submit your request for extension if you can reasonably estimate the additional time needed.
Submit requests for extension online. Municipalities filing a report in lieu of audit are not eligible for an extension of time to file.
Plans of Action
Plans of action are required to be adopted by the governing body and submitted to the Secretary of State within 30 days of filing the audit report. If the auditor has communicated a finding (or plans to), please ensure the plan of action is drafted and appears on the governing body's agenda in time to adopt the plan and submit to the Secretary of State within the 30-day timeframe. More information about the plan of action can be found on the municipal webpage as well as a template.
New email address
Reports, auditor communication of deficiencies, plans of action, and any other documentation or inquiries can be sent to municipalfilings.sos@sos.oregon.gov. Please note the new email address; emails sent to the old address will be forwarded for a time.
Electronic Payment
Don't forget you can now pay the filing fee online via our website. This is a great option for entities who would prefer to not use physical checks.
Please reach out with any questions about the above items or any other year-end filing question.
Regards,
Amy Dale
Email us here.
Find Municipal Reports and Forms: https://sos.oregon.gov/audits/Pages/muniaudits.aspx
|
