Municipal Corporations: Suggested Audit Guidance and Disclosures for Minimum Standards for Audits

Updated September 2018: The Oregon Secretary of State, Division of Audits publishes and periodically updates the Minimum Standards for Audits of Oregon Municipal Corporations. Municipal Auditors in Oregon are required to comply with the requirements set forth in these Minimum Standards. It should also be noted that it is the responsibility of the users to determine if the publication is current.

The Governmental Accounting and Auditing Strategic Interest Committee of the Oregon Society of CPAs is providing the following suggested audit guidance and disclosures for each requirement of the Minimum Standards. The committee makes no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, or suitability of the program and procedures herein. The objective is to provide auditors with guidance, and a starting point, but should not be considered a replacement for professional judgment. Representatives of the Oregon Secretary of State, Audits Division have reviewed this document and provided input, however, the document should not be considered authoritative or all-inclusive. 

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