Update: Hundreds of Municipalities Still Behind on Filing Required Financial Reports

More than 200 municipalities are still delinquent in filing their required financial reports, according to an update from the Secretary of State's Office. These municipalities include all counties, cities, school districts, special districts, and public corporations subject to control by local governments.

"While I'm glad to see some improvement in these numbers, too many municipalities still aren't meeting their deadlines," said Secretary of State 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."

Oregon's Municipal Audit Program periodically publishes a list of municipalities that haven't filed their required financial reports for the last few fiscal years. The most recent list shows that as of December 2025, there were 238 entities with delinquent reports, many of which were delinquent for multiple years.

The number of delinquent filers remains significantly higher than when the Audits Division began publishing this information in 2017; however, it is an improvement from May 2025, when 385 municipalities were delinquent.

Under Municipal Audit Law, Oregon's municipalities are required to submit annual reports with key financial information to the Secretary of State's Office. For most entities, this report must be a financial audit conducted by a certified public accountant; for other, smaller entities, they may self-report expenditure information.

In February 2025, the office released a summary report that found a record number of municipalities were falling behind in filing these required reports. Auditors noted a major reason for the delinquent filings was a lack of adequate resources and persistent issues around staffing, both turnover and filling positions.

There may be consequences for municipalities that are delinquent.

Entities that don't file a report may jeopardize their ability to service debt, obtain new debt, comply with grant requirements, or obtain new grants. School districts may have state school funds withheld by the Oregon Department of Education. Special districts may be subject to dissolution if they don't file reports for three consecutive years.

See the full list on the Secretary of State's website.