Oregon — More than 200 Oregon municipalities remain delinquent in filing required financial reports, according to a new update from the Secretary of State’s Office, despite modest improvement over the past year.
The Oregon Municipal Audit Program reported that as of December 2025, 238 entities—including counties, cities, school districts, special districts, and public corporations—had failed to submit required financial reports for one or more recent fiscal years. While that number is down from 385 delinquent entities in May 2025, it remains significantly higher than levels seen when public reporting began in 2017.
“While I’m glad to see some improvement in these numbers, too many municipalities still aren’t meeting their deadlines,” said Tobias Read. “Oregonians rely on these financial reports to keep their local governments accountable, and they have every right to expect municipalities provide this information promptly.”
Under Oregon’s Municipal Audit Law, local governments are required to submit annual financial reports to the Secretary of State’s Office. Most entities must provide an audit conducted by a certified public accountant, while smaller entities may submit self-reported expenditure information.
Auditors have previously identified chronic staffing shortages and limited administrative resources as primary drivers behind the growing backlog. A February 2025 summary report described the situation as a record high in delinquent filings, with many municipalities falling behind for multiple consecutive years.
State officials warn that continued noncompliance can carry serious consequences. Municipalities that fail to file reports may jeopardize their ability to service or obtain debt, comply with grant requirements, or secure new grant funding. School districts may face withholding of state school funds by the Oregon Department of Education, while special districts that fail to file reports for three consecutive years could be subject to dissolution.
The Secretary of State’s Office continues to publish delinquency lists periodically, aiming to encourage compliance and provide the public with greater visibility into the financial accountability of local governments across Oregon.
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