State Flags Baker County for Five-year Audit Backlog, Missing FY2024 Filings

The Oregon Secretary of State’s Audits Division found Baker County had not filed required financial audits for 2022, 2023 and 2024, placing the county on a statewide list of delinquent municipalities as of Dec. 31, 2025. The FY2024 Summary of Financial Reporting also lists Baker City and Baker Valley Irrigation District among local entities that had not filed required reports by that date.

Locally identified gaps include a missing 2024 audit for the City of Baker City; missing 2023 and 2024 audits for Baker Valley Irrigation District; 2024 “In Lieu” filings missing for Burnt River Irrigation District and Pine Valley Rural Fire Protection District; a missing 2024 audit for Baker Rural Fire Protection District; and a missing 2024 audit for Baker Valley Vector Control District. The Audits Division summary uses a Dec. 31, 2025 cutoff for the FY2024 filing status.

Statewide counts differ depending on the report and cutoff date. The Audits Division’s FY2024 Summary identifies 114 municipalities still behind on filings as of Dec. 31, 2025. The state Municipal Audit Program data cited by state officials put 238 taxing districts delinquent by at least one year in mid-January 2026. An earlier Secretary of State report (Report 2025-08) listed “Total Untimely Filed Reports: 306” as of Dec. 31, 2024. The counts use different labels - municipalities, taxing districts, and reports - and different cutoff dates, and the state documents do not present a single reconciled tally in the excerpts provided.

County officials say they are working to clear the backlog. Commissioner Michelle Kaseberg said on Jan. 16, 2026, “I’ve just been pushing really hard,” and reported the county’s auditor Pauly Rogers & Co. of Tigard is close to finishing the audit for the fiscal year that ended June 30, 2021. County administrative service director Christena Cook said the commissioners signed an amended contract with Pauly Rogers last fall requiring an accelerated schedule of finishing two audits per year until the county is back on schedule, and she cited staffing reductions at auditing firms since the pandemic as the biggest challenge. Cook also said a complete audit generally costs between $80,000 and $100,000.

The Secretary of State’s office framed the issue in accountability terms. Secretary Tobias Read said, “Oregonians rely on these reports to hold local governments accountable. When these reports aren’t submitted on time, the public loses faith in government’s ability to effectively steward public funds.” State guidance lists tangible risks for delinquent entities: jeopardized ability to service or obtain debt, jeopardized grant compliance and eligibility, potential withholding of state school funds for school districts, and possible dissolution of special districts that fail to file reports for three consecutive years. Where audits reveal significant deficiencies or material weaknesses, governments must file plans of action under ORS 297.466 and Minimum Standards OAR 162-010.

Pauly Rogers’ work on the 2021 audit and the county’s two-audit-per-year schedule are the immediate steps officials have cited to address missing filings. Until audits for 2022–2024 are completed and submitted, Baker County and the named taxing districts will remain on state lists and face the financial and administrative risks outlined by the Secretary of State.