​​​​​Municipalities filing an audit report may request an extension of time to file. Municipalities filing AUP reports and financial statements or reports in lieu of audit are not eligible for an extension of time to file.

The Secretary of State may grant an extension of time to file for “good cause shown” (ORS 297.465​). Good cause is evidenced by situations that are unusual, infrequent, or not able to be anticipated. Extensions are not automatic; each request is individually reviewed. A history of filing late might preclude the Secretary from approving the request. ​​​​ ​​​​​