City Finances

Annual Audit and Financial Statements

An audit is an annual review and appraisal of a municipal corporation’s accounts and fiscal affairs conducted by an accountant under contract or the Secretary of State (ORS 297.425). All Oregon local governments are subject to the Municipal Audit Law, ORS 297.405 to 297.740 and 297.990. Audit reports are made annually by an auditor expressing an opinion about the propriety of a local government’s financial statements, and compliance with requirements, orders and regulations.

City of John Day Audit Reports

Audit reports for the City are prepared annually by Gaslin Accounting, PC (Baker City, OR). Reports for the past ten years are below. Prior year reports are available through public records requests.