Nearly every city in Oregon must submit annual financial reports to the state under Municipal Audit Law, yet some Portland-area municipalities remain years behind, with state officials powerless to enforce compliance. In December 2025, Oregon Secretary of State Tobias Read revealed 238 delinquent entities statewide, down from 385 in May but still a stark reminder of persistent gaps in accountability. North Plains in Washington County, with its $36 million biennial budget, hasn’t filed an audit since 2021, missing fiscal years 2022 through 2024.
Fairview in east Multnomah County, managing a $43.4 million budget, skipped audits for 2023 and 2024, arriving four years behind when new City Manager Nathan George took over in December 2024. Officials blame staffing shortages, high turnover and resource strains, common hurdles for small, growing cities. “It takes a great deal of staff time and effort to source, hire and onboard replacement staff and consultants critical to audit preparation,” North Plains City Manager Bill Reid told The Oregonian/OregonLive.
Delinquency Deepens in Suburbs…