Oregon – Oregon is seeing a troubling rise in delinquent financial filings from its municipal corporations, with cities among the worst offenders. According to the Secretary of State’s Municipal Audit Summary Report for Fiscal Year 2023, 106 municipal corporations had not submitted their required audits by December 31, 2024. That represents 9% of all required filers—the highest number of non-filers since Oregon began publishing these summary reports in 2017.
The problem is especially stark among cities. Of 218 cities required to file audits, 39 missed the deadline. These failures mean residents, officials, and policymakers are left without timely information about how tax dollars are managed and spent at the local level.
The Secretary of State’s office notes that delinquent filings have grown steadily since 2017, when only 19 entities were late. The growth is dramatic: the most recent Delinquent Filers Report (May 2025) shows that the number of delinquent municipalities has increased by more than 243%, with 385 entities delinquent and 603 reports still outstanding.
The Audits Division points to several key reasons for the surge in late and missing reports:
- Lingering pandemic effects: Local governments and audit firms continue to suffer from staffing shortages tied to the “Great Resignation,” leaving fewer people to complete complex financial reporting tasks (Report 2025-08, p. 2) .
- Audit firm instability: Mergers, retirements, and firms leaving the government auditing field have left municipalities scrambling to find available auditors (Report 2025-08, p. 2) .
- New accounting requirements: Changes from the Governmental Accounting Standards Board and federal reporting mandates increased complexity and slowed filings (Report 2025-08, p. 3) .
- Cascading backlogs: Many municipalities were already behind on 2022 audits and could not catch up in time to file for 2023 (Report 2025-08, p. 3) .
Municipalities may request filing extensions under Oregon law, but only for “good cause.” Even so, about one in four municipal corporations requested extensions in 2023, far higher than pre-pandemic norms.
The following cities were listed in Appendix C of the Secretary of State’s Municipal Audit Summary Report (2025-08) as not having filed their fiscal year 2023 reports by the December 31, 2024 deadline:
Adair Village · Albany · Antelope · Burns · Cascade Locks · Cave Junction · Central Point · Chiloquin · Coquille · Cottage Grove · Culver (extension; filed Feb. 18, 2025) · Depoe Bay · Drain · Dufur · Eagle Point · Fairview · Garibaldi · Gaston · Gold Hill · Helix · John Day · Joseph · King City · Lakeview · Maupin · Metolius (extension) · Monroe (extension; filed Jan. 29, 2025) · Mosier · North Plains · Phoenix · Riddle (extension; filed Jan. 31, 2025) · Scappoose (extension) · Seneca (extension) · Shady Cove · Siletz · Sumpter · Sweet Home · Waldport · Yachats (extension).
While some of these cities eventually submitted reports in early 2025, the law required timely filing. Late submissions can still create compliance issues and undermine public trust.
Under Oregon Municipal Audit Law (ORS 297.425–297.466), municipalities must file reports within six months of the fiscal year close, unless granted an extension. Failure to file for three consecutive years can trigger dissolution proceedings for certain special districts.
Although cities are not dissolved for failing to file, repeated delinquency raises concerns about oversight and governance. The Secretary of State’s office emphasizes that timely audits are vital to ensuring accountability, transparency, and fiscal stability in Oregon’s local governments.
With more than 600 outstanding reports statewide, watchdogs warn the state faces a growing transparency gap. For residents of cities like Adair Village, Albany, Burns, Cottage Grove, and others on the delinquency list, the lack of timely reporting makes it harder to assess whether local governments are managing taxpayer money responsibly.
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