Office of the City Auditor. -- Intro

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City of Portland Fiscal Year 2026-27 Proposed Budget Office of the City Auditor > Office of the City Auditor Office of the City Auditor Budget Revenues by Major Object 2023-24 Actuals 2024-25 Actuals 2025-26 Revised Budget 2026-27 Proposed External Revenues Charges for Services $7,375 $14,042 $0 $0 Miscellaneous $20,685 $22,641 $0 $0 Miscellaneous Fund $0 $0 ($974) $0 Allocation Internal Revenues Beginning Fund Balance $606,000 $0 $0 $0 Fund Transfers - $0 $251,737 $150,000 $217,356 Revenue General Fund $4,798,995 $5,373,019 $6,036,344 $0 Discretionary General Fund Overhead $6,058,882 $7,377,229 $7,794,813 $14,119,659 Interagency Revenue $231,028 $0 $241,669 $262,967 Miscellaneous Fund $0 $0 $0 $0 Allocation Grand Total $11,722,965 $13,038,669 $14,221,852 $14,599,982 Expenses Expenses by Major Object 2023-24 Actuals 2024-25 Actuals 2025-26 Revised Budget 2026-27 Proposed Bureau Expense $11,098,079 $13,074,048 $14,221,852 $14,599,982 Personnel $7,321,924 $8,550,408 $9,060,683 $9,297,289 External Materials and $833,941 $1,302,693 $1,727,241 $1,603,100 Services Internal Materials and $2,942,215 $3,220,947 $3,433,928 $3,699,593 Services Fund Expense $0 $0 $0 $0 Contingency $0 $0 $0 $0 581

City of Portland Fiscal Year 2026-27 Proposed Budget 2023-24 Actuals 2024-25 Actuals 2025-26 Revised Budget 2026-27 Proposed Fund Transfers - $0 $0 $0 $0 Expense Unappropriated $0 $0 $0 $0 Ending Fund Balance $0 $0 $0 $0 Grand Total $11,098,079 $13,074,048 $14,221,852 $14,599,982 Expenses by Program Offer 2023-24 Actuals 2024-25 Actuals 2025-26 Revised Budget 2026-27 Proposed Administration & Support $4,250,248 $4,173,028 $3,671,017 $3,511,510 Archives & Records $3,122,022 $3,348,865 $3,366,236 $3,591,201 Management Assessments & $0 $0 $0 $0 Improvements Assessments, Finance & $5,388 $5,848 $0 $0 Foreclosure Audit Services $2,091,330 $2,429,894 $2,639,429 $2,570,431 Campaign Finance $404 $72,488 $0 $0 Council Clerk & Contracts $15,054 $17,589 $1,491,561 $1,345,839 Elections $2,270 $1,062,278 $1,391,200 $1,611,854 Hearings Office $1,000,942 $1,160,346 $1,159,972 $1,274,353 Independent Police Review $31,044 $27,664 $0 $0 Ombudsman Office $579,377 $660,099 $649,598 $694,794 SPOT Team $0 $115,946 ($147,161) $0 Grand Total $11,098,079 $13,074,048 $14,221,852 $14,599,982 Positions - FY 2026-27 Proposed Budget FTE Auditor - Administrative Specialist II 2.0 Auditor - Administrative Specialist III 1.0 Auditor - Analyst I 5.0 Auditor - Archives&RecordsCoordIII - Spv 2.0 Auditor - Archives&RecordsCoordinator I 1.0 Auditor - Archives&RecordsCoordinator II 2.0 Auditor - Audit Services Director 1.0 Auditor - Business Systems Analyst II 1.0 Auditor - City Archivist 1.0 Auditor - City Auditor Chief Deputy 1.0 Auditor - City Ombudsman 1.0 582

City of Portland Fiscal Year 2026-27 Proposed Budget FTE Auditor - Clerk to City Council 1.0 Auditor - Coordinator II 2.0 Auditor - Council Committee Clerk 3.0 Auditor - General Counsel 1.0 Auditor - Hearings Clerk 2.0 Auditor - Manager I 3.0 Auditor - Performance Auditor II 5.0 Auditor - Performance Auditor III 2.0 Auditor - Supervisor I 2.0 Auditor – Deputy Council Clerk 1.0 Auditor – Deputy Ombudsman 2.0 Auditor, City 1.0 Hearings Officer 1.0 Hearings Officer, Chief 1.0 Grand Total 45.0 Overview The mission of the Auditor’s Office is to ensure open and accountable government by providing independent and impartial reviews, access to public information, and services to City government and the public. The Auditor’s Office carries out a variety of accountability and transparency functions. Archives & Records Management operates the Portland Archives & Records Center and helps employees meet public recordkeeping requirements. Audit Services conducts performance audits of the City’s operations. Council Clerk administers City Council business and maintains City Charter and Code. The Elections Division administers City elections, conducts voter education, and enforces Campaign Finance & Lobbying Regulations. The Hearings Office adjudicates alleged City Code violations. The Ombudsman investigates complaints about City services. Operations Management provides administrative support across the Auditor’s Office. The elected Auditor leads the Office. Having an elected Auditor meets the highest independence standard for audit organizations. The Office’s elected leadership, administrative independence, and independent legal counsel allow the Office to do its work objectively, without undue influence from City Council or management, including the Mayor and City Administrator. The Auditor’s Office exists to serve the public interest. Summary of Budget Decisions The Auditor’s FY 2026-27 Budget includes $582,569 in reductions from what it would cost to maintain current services. Of that, $215,090 in reductions comes from cuts to materials and services, limiting the Office’s capacity for outreach and eliminating budgets for equity trainings and other contracted services that advance Officewide strategic initiatives. Another, $367,479 in reductions comes from the elimination of two positions – a Performance Auditor II and an Administrative Specialist II. These reductions directly affect the Auditor’s administrative independence and the Office’s ability to deliver independent performance audits. One fewer performance auditor will mean fewer audits completed from the Office’s annual schedule that follow government auditing standards, provide objective information to the public, and make the programs and services that Portlanders care about more efficient, effective, and equitable. Losing an Administrative Specialist will reduce the Office’s in-house human 583

City of Portland Fiscal Year 2026-27 Proposed Budget resource and finance operations capacity, which increases dependence on centralized functions within the City. The Program Offers provide more details on the specific impacts of these reductions. To mitigate impacts of General Fund allocation reductions, the FY 2026-27 Budget also includes the use of $217,967 from the Auditor’s Reserve Fund, which was created by Council to allow the Auditor to independently manage emergencies like the current fiscal crisis. The FY 2026-27 Budget also includes an addition package of $106,026 to account for new ongoing costs associated with the City's labor agreement with AFSCME Local 189 for the Auditor’s Office. A tentative agreement, which upon ratification would be effective from July 1, 2025 through December 31, 2028, was reached in March 2026. 584

Parent: Office of the City Auditor.