Audit Schedule for Fiscal Year 2026-27

Read the memo from City Auditor Simone Rede to City leaders announcing the 2026-27 Audit Schedule as a PDF:

The Auditor's Audit Services Division conducts performance audits to provide objective information to the public. Our work follows generally accepted government auditing standards, which encourage us to find ways to improve the effectiveness, efficiency, and equity of the areas that we audit. Being directly elected by Portland voters makes the Auditor's Office meet the highest independence standard for audit organizations. The City Auditor's elected leadership—along with the Office's administrative independence and independent legal counsel—allows us to do our work without undue influence from the Mayor, City Council, and executive leadership. We report audit results publicly to hold City government accountable and ensure its actions are transparent. Audit Services also manages the contract with an outside accounting firm to audit Portland's financial statements. Financial audit results for the year ending June 30, 2026 will be available by the end of the calendar year.

Consistent with government auditing standards for independence, the Auditor has sole authority to select areas for review. In developing this audit schedule, we looked for ways the work of the Audit Services Division could make the programs and services that Portlanders care about more efficient, effective, and equitable. The City Auditor's Requested Budget for Fiscal Year 2026-27 cut one performance auditor position to help respond to the City's fiscal crisis. Therefore, we have selected one fewer topic for this audit schedule to reflect our reduced capacity. Despite this, the schedule maintains coverage of the City's service areas and continues audits already underway, including an audit of Prosper Portland per our agreement with the agency. Auditor Rede looks forward to working with the Mayor and City Council to rebuild functions of our office that are understaffed. City Charter allows the Auditor to determine the number of employees necessary for the efficient and economic performance of the Office, subject to funding by Council.

To select these topics, we sought input from City officials and analysis from audit staff. We also sought input from community members through an online survey, and we plan to invite community organizations to participate in a focus group about the topics we suggested and how City services impact their communities. This continued commitment to broadening community engagement helps us hold the City accountable to all Portlanders. We're grateful to community members for sharing their perspectives, and eager for them to inform our work. 

When developing the audit schedule, we look to direct our resources to the areas that matter to community and have the most potential to correct disproportionate impacts on public health, safety, and equity. We continue to receive more audit topic suggestions from community members this year, thanks to increased promotion of our survey and more outreach to community. Community members can learn more about our projects and connect with project leads at our current projects page. 

In accordance with City Code, the City Administrator receives our audit reports before they are released to provide an official response to our findings and recommendations. City leaders provide an official response that indicates agreement or disagreement with each recommendation and include actions and a timeline for implementation. That response is attached to the report when it is released publicly.

As audits are completed, we will release the results publicly. We will also present them to City Council so that you and the public can engage more with our audit work. These results may be presented periodically alongside other updates from our office.

Performance audits will review topics that matter to Portlanders as the City adapts its structure  

The Auditor's final selection was based on opportunities she saw to respond to emerging issues with potential lasting impact and increase transparency. This list reflects the highest risks and greatest areas of concern for Portlanders. A number of these audits were announced last year and are underway. The topics appear by service area, which continue to evolve since the City's new form of government took effect in 2025, and functions in the executive office which are accountable to the City Administrator.

Executive Office

• Citywide Equity (underway)
• Portland Solutions (underway)
• City Fund Management

City Operations

• Technology Services’ Cybersecurity Procedures (underway)

Community & Economic Development

• Prosper Portland’s Grants Management (underway)

Public Safety

• Community Safety Division’s Efforts to Reduce and Prevent Gun Violence (underway)
• Emergency Management
• Police’s Body-Worn Cameras

Public Works

• Utility Rates

The audits we plan to begin are subject to scoping, the process we use to research topics, identify areas that can benefit from our review, and plan our work. As we begin new audits from this schedule, we will notify the Mayor, responsible City leaders, and City Council. We will also notify those same officials when we have identified an objective. Either of these points would be opportune times to share any interests or ideas that may be relevant to the topic. New topics may be substituted or added if higher priority issues emerge during the year. We will update elected officials, the City Administrator and any relevant Deputy City Administrators should that occur.

Auditors will continue to follow up on past recommendations

Audit Services will continue to follow up with past auditees each year on outstanding recommendations from the past five years and we will publish those results collectively in the annual Audit Impact Report. The Report presents information on progress the City has made in implementing our audit recommendations and highlights important trends for City leaders and the public. We will also continue to update our Recommendation Status Dashboard.

Auditors will also investigate tips of fraud, waste, and abuse

Audit Services also administers the City’s Fraud Hotline: the secure, confidential way to report suspected fraud, waste, and abuse of position by or against the City. We will continue to publicly report on any substantiated tips we investigate.