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Shemia Fagan Secretary of StateCheryl Myers Deputy Secretary of State, Tribal LiaisonKip Memmott Audits DirectorDelinquent FilersMunicipalities are required to annually submit financial statements to the Secretary of State under ORS297.425. Municipalities with expenditures of less than 150,000 are only required to submit a summaryof financial transactions (In Lieu report). Municipalities with expenditures greater than 150,000 butless than 500,000 are required to submit financial statements reviewed by independent accountants(Review reports). Finally, municipalities with expenditures greater than 500,000 for the fiscal year arerequired to submit audited financial statements. Audited and reviewed statements and reports must bereceived by the Secretary of State within 180 days from the end of each fiscal year, which for mostmunicipalities is no later than December 31 each year, unless a request for extension of time has beengranted.Listed below are the municipalities that have not submitted the required documents for the filing yearslisted as of May 3, 2022. As noted, some municipalities have failed to submit required documents formultiple years. Per statute, we may request dissolution of special districts who fail to file for threeconsecutive years (ORS 198.345).GOVERNMENT NAMELANE REGIONAL AIR POLLUTION AUTHORITYALDER SLOPE CEMETERY MAINTENANCEDISTRICTGOVERNMENT TYPEMISSINGMISSINGMISSING201920202021AIR POLLUTION AUTHORITYCEMETERY DISTRICTSAUDIT*IN LIEUIN LIEUIN LIEUCOVE CEMETERY MAINTENANCE DISTRICTCEMETERY DISTRICTSIN LIEUDALLAS CEMETERY DISTRICT 4CEMETERY DISTRICTSREVIEW*ENTERPRISE CEMETERY DISTRICTCEMETERY DISTRICTSIN LIEULONG CREEK CEMETERY DISTRICTCEMETERY DISTRICTSIN LIEUMONUMENT CEMETERY MAINTENANCE DISTRICTCEMETERY DISTRICTSIN LIEUOWYHEE CEMETERY MAINTENANCE DISTRICTCEMETERY DISTRICTSIN LIEUPRAIRIE CEMETERY MAINTENANCE DISTRICTCEMETERY DISTRICTSIN LIEUIN LIEUIN LIEUCEMETERY DISTRICTSAUDIT*AUDIT*AUDIT*WESTON CEMETERY MAINTENANCE DISTRICTCEMETERY DISTRICTSIN LIEUCLACKAMAS ACADEMY OF INDUSTRIAL SCIENCECHARTER SCHOOLSAUDIT*GLENDALE CHARTER SCHOOLCHARTER SCHOOLSAUDIT*CHARTER SCHOOLSAUDIT*MADRONE TRAIL CHARTER SCHOOLCHARTER SCHOOLSAUDIT*MILWAUKIE ACADEMY OF THE ARTSCHARTER SCHOOLSAUDIT*SWEET HOME CEMETERY MAINTENANCEDISTRICTJANE GOODALL ENVIRONMENTAL MIDDLESCHOOL255 Capitol St. NE Suite 180Salem OR 97310IN LIEU(503) 986-2255sos.oregon.gov/audits

GOVERNMENT NAMEGOVERNMENT TYPEMISSINGMISSING20192020MISSING2021OREGON VIRTUAL EDUCATIONCHARTER SCHOOLSAUDIT*RENAISSANCE PUBLIC ACADEMYCHARTER SCHOOLSAUDIT*CHARTER SCHOOLSAUDIT*THE COTTONWOOD SCHOOL OF CIVICS ITIESAUDIT*CAVE JUNCTIONCITIESCENTRAL ESAUDIT*CRESWELLCITIESAUDIT*DAYTONCITIESDEPOE *AUDIT*GOLD W SAUDIT*MALINCITIESMAUPINCITIESMILL CITYCITIESMOSIERCITIESMYRTLE POINTCITIESAUDIT*NORTH ACITIESAUDIT*SILETZCITIESAUDIT*ST HELENSCITIESAUDIT*SUMPTERCITIESSWEET HOMECITIESAUDIT*TALENTCITIESAUDIT**The annual Summary of Revenues and Expenditures form has not been submitted. The municipality submitted an In Lieu report, but was required to submit a Review report. The municipality submitted a Review report, but was required to submit an Audit report.IN LIEUAUDIT*IN UDIT*

GOVERNMENT NAMEGOVERNMENT T*CLATSOP COMMUNITY COLLEGECOMMUNITY COLLEGESAUDIT*OREGON COAST COMMUNITY COLLEGECOMMUNITY COLLEGESAUDIT*LEAGUE OF OREGON CITIESCOUNCIL OF GOVERNMENTSAUDIT*COUNCIL OF GOVERNMENTSIN LIEUNORTH CLACKAMAS CO WATER COMMISSIONCOUNCIL OF GOVERNMENTSAUDIT*OREGON PUBLIC ENTITY EXCESS POOLCOUNCIL OF GOVERNMENTSAUDIT*BAKER COCOUNTIESCOLUMBIA COCOUNTIESHOOD RIVER COCOUNTIESLINCOLN COCOUNTIESAUDIT*MORROW COCOUNTIESAUDIT*BIGGS SERVICE DISTRICTCOUNTY SERVICE DISTRICTSREVIEW*HOOD RIVER CO WINDMASTER SEWER DISTRICTCOUNTY SERVICE DISTRICTSIN LIEULINCOLN CO EXTENSION SERVICE DISTRICTCOUNTY SERVICE DISTRICTSREVIEW*LINCOLN COUNTY ANIMAL SERVICE DISTRICTCOUNTY SERVICE DISTRICTSAUDIT*COUNTY SERVICE DISTRICTSREVIEW*LINCOLN CO CONSORTIUM FOR SOLID WASTEMANAGEMENTSILETZ AREA ENHANCED LAW ENFORCEMENTSERVICES AUDIT*CLATSOP CO DIKING DISTRICT 14DIKING DISTRICTSBEAVER SLOUGH DRAINAGE DISTRICTDRAINAGE DISTRICTSCOALEDO DRAINAGE DISTRICTDRAINAGE DISTRICTSIN LIEUDEER ISLAND DRAINAGE IMPROVEMENT CODRAINAGE DISTRICTSIN LIEUFISHTRAP DRAINAGE DISTRICTDRAINAGE DISTRICTSLAKESIDE DRAINAGE DISTRICTDRAINAGE DISTRICTSMULTNOMAH CO DRAINAGE DISTRICT 1DRAINAGE DISTRICTSAUDITNORTHSIDE DRAINAGE DISTRICTDRAINAGE DISTRICTSIN LIEUPENINSULA DRAINAGE DISTRICT 1DRAINAGE DISTRICTSSANDY DRAINAGE IMPROVEMENT COMPANYDRAINAGE DISTRICTSTILLAMOOK DRAINAGE DISTRICTDRAINAGE DISTRICTSCOLUMBIA 911 COMMUNICATIONS DISTRICTEMERGENCY COMMUNICATION DISTHOOD RIVER CO 911 COMMUNICATIONS DISTRICTEMERGENCY COMMUNICATION DISTCLATSOP CARE CENTER HEALTH DISTRICTHOSPITAL DISTRICTSLAKE HEALTH DISTRICTHOSPITAL DISTRICTSMORROW CO HEALTH DISTRICTHOSPITAL DISTRICTSMYRTLE POINT HEALTH DISTRICTHOSPITAL DISTRICTSNEHALEM BAY HEALTH DISTRICTHOSPITAL DISTRICTSAUDIT*NORTH CENTRAL PUBLIC HEALTH DISTRICTHOSPITAL DISTRICTSAUDIT*UNION HEALTH DISTRICT CLATSOP COHOSPITAL DISTRICTSWESTERN LANE AMBULANCE DISTRICTHOSPITAL DISTRICTSAUDIT*WHITE RIVER HEALTH DISTRICTHOSPITAL DISTRICTSAUDIT**The annual Summary of Revenues and Expenditures form has not been submitted. The municipality submitted an In Lieu report, but was required to submit a Review report. The municipality submitted a Review report, but was required to submit an Audit report.IN LIEUREVIEW*REVIEW*REVIEW*IN LIEUIN LIEUIN LIEUIN LIEUIN LIEUAUDIT AUDIT AUDIT IN LIEUIN N LIEUIN LIEUREVIEW*IN LIEUREVIEW*

GOVERNMENT NAMEGOVERNMENT TYPEMISSING201920202021IRRIGATION DISTRICTSDEE IRRIGATION DISTRICTIRRIGATION DISTRICTSEAST IMPROVEMENT DISTRICTIRRIGATION DISTRICTSENTERPRISE DITCH DISTRICT IMPROVEMENT COIRRIGATION DISTRICTSIN LIEULANGELL VALLEY IRRIGATION DISTRICTIRRIGATION DISTRICTSAUDIT*LOWER POWDER RIVER IRRIGATION DISTRICTIRRIGATION DISTRICTSIN LIEUMALIN IRRIGATION DISTRICTIRRIGATION DISTRICTSREVIEWMOUNT HOOD IRRIGATION DISTRICTIRRIGATION DISTRICTSIN LIEURIVER MEADOWS IMPROVEMENT DISTRICTIRRIGATION DISTRICTSREVIEW*ROGUE RIVER VALLEY IRRIGATION DISTRICTIRRIGATION DISTRICTSSHASTA VIEW IRRIGATION DISTRICTIRRIGATION DISTRICTSTHREE SISTERS IRRIGATION DISTRICTIRRIGATION DISTRICTSWOOD IRRIGATION DISTRICTIRRIGATION DISTRICTSFERN RIDGE LIBRARY DISTRICTLIBRARY DISTRICTSAUDIT*LAKE CO LIBRARY DISTRICTLIBRARY DISTRICTSAUDIT*PORT ORFORD PUBLIC LIBRARY DISTRICTLIBRARY DISTRICTSBASIN TRANSIT SERVICEMASS TRANSIT DISTRICTSAUDIT*LINCOLN CO TRANSPORTATION DISTRICTMASS TRANSIT DISTRICTSAUDIT*SUNSET EMPIRE TRANSPORTATION DISTRICTMASS TRANSIT DISTRICTSAUDIT*UMPQUA PUBLIC TRANSPORTATION DISTRICTMASS TRANSIT DISTRICTSAUDIT*BLUE RIVER PARKS & RECPARKS AND RECREATION DISTRICTSCHEHALEM PARKS & REC DISTRICTPARKS AND RECREATION DISTRICTSHIGH DESERT PARKS & RECPARKS AND RECREATION DISTRICTSIRRIGON COMMUNITY PARKS & REC DISTRICTPARKS AND RECREATION DISTRICTSONTARIO RECREATION DISTRICTPARKS AND RECREATION DISTRICTSIN LIEUIN LIEUPOE VALLEY PARKS & REC DISTRICTPARKS AND RECREATION DISTRICTSIN LIEUIN LIEUSOUTH WASCO PARK AND RECREATION DISTRICTPARKS AND RECREATION DISTRICTSREVIEW TIGARD-TUALATIN AQUATIC DISTRICTPARKS AND RECREATION DISTRICTSAUDIT*PORT OF CASCADE LOCKSPORT DISTRICTSAUDIT*PORT OF GARIBALDIPORT DISTRICTSAUDIT*AUDIT*HOUSING AUTHORITY OF YAMHILL COPUBLIC HOUSING AUTHORITYAUDIT*AUDIT*NORTHEAST OREGON HOUSING AUTHORITYPUBLIC HOUSING AUTHORITYHARBOR WATER PUDPUBLIC UTILITY DISTRICTSMCNULTY WATER PUDPUBLIC UTILITY DISTRICTSUTILITY DISTRICTHOWELL HILLTOP ACRES SPECIAL ROADPUBLIC UTILITY DISTRICTSREVIEW*MISSINGBAKER VALLEY IRRIGATION DISTRICTSOUTHWEST LINCOLN COUNTY WATER PEOPLE'SREVIEW*MISSINGAUDIT*AUDIT*AUDIT*IN LIEUAUDIT*IN LIEUIN LIEUREVIEW*IN LIEUIN LIEUREVIEW*REVIEW AUDIT*AUDIT*KLAMATH RIVER ACRES ROAD DISTRICTROAD ASSESSMENT DISTRICTSOTTER CREEK HYLANDS ROAD DISTRICTROAD ASSESSMENT DISTRICTSSALMON RIVER PARK SPECIAL ROAD DISTRICTROAD ASSESSMENT DISTRICTSSTEWARTS SPECIAL ROAD DISTRICTROAD ASSESSMENT DISTRICTSTHREE RIVERS RANCH ROAD DISTRICTROAD ASSESSMENT DISTRICTSThe municipality submitted an In Lieu report, but was required to submit a Review report.The municipality submitted a Review report, but was required to submit an Audit report.AUDIT*AUDIT*IN LIEU REVIEW*AUDIT*AUDIT*ROAD ASSESSMENT DISTRICTSThe annual Summary of Revenues and Expenditures form has not been submitted.IN LIEUREVIEW JACK PINE VILLAGE SPECIAL ROAD DISTRICT REVIEW*AUDIT*REVIEW *AUDIT*AUDIT*ROAD ASSESSMENT DISTRICTSDISTRICTREVIEW*IN LIEUIN LIEUIN LIEUIN LIEUIN LIEUIN LIEUIN LIEUIN LIEUIN LIEU

GOVERNMENT NAMEGOVERNMENT TYPEMISSINGMISSING20192020MISSING2021UPPER CLEVELAND RAPIDS ROAD DISTRICTROAD ASSESSMENT DISTRICTSIN LIEUVALLEY ACRES SPECIAL ROAD DISTRICTROAD ASSESSMENT DISTRICTSIN LIEUWALDPORT SPECIAL ROAD DISTRICT 3ROAD ASSESSMENT DISTRICTSIN LIEUIN LIEUALBANY RFPDRURAL FIRE PROTECTION DISTRICTAUDIT*AUDIT*AUDIT*ALFALFA FIRE DISTRICTRURAL FIRE PROTECTION DISTRICTAUDIT*AUDIT*AUDIT*BRIDGE RFPDRURAL FIRE PROTECTION DISTRICTCAMAS VALLEY RURAL FIRE DISTRICTRURAL FIRE PROTECTION DISTRICTCHILOQUIN AGENCY LAKE RFPDRURAL FIRE PROTECTION DISTRICTAUDIT*CLATSKANIE RFPDRURAL FIRE PROTECTION DISTRICTAUDIT*COLUMBIA RIVER FIRE & RESCUERURAL FIRE PROTECTION DISTRICTAUDIT*CRESCENT RFPDRURAL FIRE PROTECTION DISTRICTEAGLE VALLEY RFPDRURAL FIRE PROTECTION DISTRICTGARDINER RFPDRURAL FIRE PROTECTION DISTRICTGEARHART RFPDRURAL FIRE PROTECTION DISTRICTHAMLET RFPDRURAL FIRE PROTECTION DISTRICTIN LIEUHARBOR RFPDRURAL FIRE PROTECTION DISTRICTREVIEWHAZELDELL RFPDRURAL FIRE PROTECTION DISTRICTREVIEW*HOODLAND RFPDRURAL FIRE PROTECTION DISTRICTAUDIT*IMBLER RFPDRURAL FIRE PROTECTION DISTRICTREVIEW*JOHN DAY-FERNHILL RFPDRURAL FIRE PROTECTION DISTRICTIN LIEUKEATING RFPDRURAL FIRE PROTECTION DISTRICTKNAPPA SVENSEN BURNSIDE RFPDRURAL FIRE PROTECTION DISTRICTREVIEW*LA GRANDE RFPDRURAL FIRE PROTECTION DISTRICTREVIEWLAKE CHINOOK FIRE & RESCUE PROTECTIONDISTRICTRURAL FIRE PROTECTION DISTRICTIN LIEUIN LIEUAUDIT*AUDIT*IN LIEUAUDIT*IN LIEUIN LIEUREVIEW*IN LIEUIN LIEUREVIEW*IN LIEUREVIEW*REVIEW*REVIEW*IN LIEUIN LIEUIN LIEUIN LIEUIN LIEULAKE CREEK RFD (EAGLE POINT)RURAL FIRE PROTECTION DISTRICTLAKEVIEW RFPDRURAL FIRE PROTECTION DISTRICTLANGLOIS RFPD 4-107RURAL FIRE PROTECTION DISTRICTMILL CITY RFPDRURAL FIRE PROTECTION DISTRICTMONROE RFPDRURAL FIRE PROTECTION DISTRICTMULTNOMAH CO RFPD 30JRURAL FIRE PROTECTION DISTRICTMYRTLE CREEK RFPDRURAL FIRE PROTECTION DISTRICTNEW PINE CREEK RFPDRURAL FIRE PROTECTION DISTRICTIN LIEUNORTH DOUGLAS CO FIRE & EMSRURAL FIRE PROTECTION DISTRICTAUDIT*OREGON OUTBACK RFPDRURAL FIRE PROTECTION DISTRICTIN LIEUPARKDALE RFPDRURAL FIRE PROTECTION DISTRICTREVIEW*SCAPPOOSE RFPDRURAL FIRE PROTECTION DISTRICTAUDIT*SEAL ROCK RFPDRURAL FIRE PROTECTION DISTRICTAUDIT*SHERIDAN RFPDRURAL FIRE PROTECTION DISTRICTAUDIT*SILETZ RFPDRURAL FIRE PROTECTION DISTRICTREVIEW*SILVER LAKE RFPDRURAL FIRE PROTECTION DISTRICTIN LIEUSOUTHWESTERN POLK RFPDRURAL FIRE PROTECTION DISTRICTAUDIT*SPRING VALLEY RFPDRURAL FIRE PROTECTION DISTRICTUPPER MCKENZIE RFPDRURAL FIRE PROTECTION DISTRICT*The annual Summary of Revenues and Expenditures form has not been submitted. The municipality submitted an In Lieu report, but was required to submit a Review report. The municipality submitted a Review report, but was required to submit an Audit report.IN LIEUAUDITAUDIT*AUDIT*AUDIT*IN LIEUREVIEWIN LIEUREVIEWIN LIEUREVIEWAUDIT*