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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!
LEGISLATIVE CHANGES
Many of you are aware of changes to Municipal Audit Law made during the 2023 legislative session. Those changes became effective for fiscal years ending on or after January 1, 2024. More information about these changes is available online.
DUE DATES
December 31, 2024 - Audit reports and AUP reports are due within 180 days of a local government's fiscal year end. A complete filing includes submitting the following items online:
- Audit report or AUP report with financial statements,
- Summary of Revenues and Expenditures (SRE),
- Filing fee,
- If applicable, a copy of audit deficiencies communicated, and
- If applicable, adopted Plan of Action addressing the audit deficiencies.
September 30, 2024 - Reports in Lieu of Audit are due within 90 days of a local government's fiscal year end. Governments that (1) spend less than $250,000 a year, (2) have adequate fidelity bond coverage, and (3) file on time may be eligible to file a Report in Lieu of Audit. A complete filing can be done online and includes the following:
- Report in Lieu of Audit and
- Filing fee.
USE CURRENT REPORTING FORMS
Legislative changes resulted in updated reporting and forms. To help comply with timely and accurate reporting, please visit our website to ensure the correct version of reports and forms are submitted to our office.
QUESTIONS
If you have questions, please consult our website and FAQs or contact us directly.
| Dacia Smith |
Amy John, CPA |
| Municipal Audit Program Lead |
Municipal Audit Manager |
| dacia.smith@sos.oregon.gov |
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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