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Secretary of State, Audits Division
Municipal Audit Program
255 Capitol St. NE, Suite 180
Salem OR 97310
sos.oregon.gov/audits
News About Municipal Audits in Oregon
Annual Filing Reminders and Updates
Oregon's local governments are required to file annual financial reports with the Oregon Secretary of State (ORS 297.405-.990). Since most local governments have a fiscal year end of June 30 that means the annual reporting and audit season is upon us!
DUE DATES
December 31, 2023 - Audit and Review reports are due within 180 days of a local government's fiscal year end. A complete filing includes the following items, which can be submitted online.
- Audit or Review report
- Summary of Revenues and Expenditures (SRE)
- Filing fee
- If applicable, a copy of audit deficiencies communicated
- If applicable, adopted Plan of Action addressing the audit deficiencies
September 30, 2023 - Reports in Lieu of Audit are due within 90 days of a local government's fiscal year end. Governments that (1) spend less than $150,000 a year, (2) have adequate fidelity bond coverage, and (3) file on time are eligible to file a Report in Lieu of Audit. A complete filing can be done online and includes the following:
FILE ONLINE
A reminder that you can file online and pay filing fees with a debit or credit card. For those unable to file online we will still receive filings via email to MunicipalFilings.sos@sos.oregon.gov. Payments by check are still accepted and can be mailed to our office.
LEGISLATIVE CHANGES
Many of you are aware of changes to Municipal Audit Law, passed during the spring legislative session. The changes, which include increased reporting thresholds and filing fees, do not go into effect until January 2024. Current thresholds, requirements, and filing fees remain in effect for entities reporting fiscal years ending on or before 12/31/2023. You may have read about these changes in a prior news alert.
We are creating a website to publish information and updates on changes to Municipal Audit Law and resulting revisions to the Administrative Rules. The website will be ready soon, so stay tuned!
QUESTIONS
If you have questions please consult our website and FAQs or contact me directly.
Amy John, CPA
Municipal Audit Manager
amy.john@sos.oregon.gov
Email us here.
Find Municipal Reports and Forms: https://sos.oregon.gov/audits/Pages/muniaudits.aspx.
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