2026 – 2027 Audit Plan for Performance Audits

Oregon Secretary of State Tobias Read is pleased to announce the 2026 - 2027 Annual Audit Plan for Performance Audits. The purpose of the plan is to outline which state agencies and programs will be audited next year. The Audit Plan was created following a year-long development project that under Secretary Read’s direction created a risk-based, impartial audits selection process.

The new audit selection process analyzes data from all of Oregon’s state agencies in two phases. The first phase of the analysis identifies which state agencies carry the most risk, considering factors like where a lot of money is being spent, where the most Oregonians are impacted, or how much vulnerable Oregonians depend on the agency’s services. The second phase narrows the focus of the audit within that state agency, weighing factors like threats to Oregonians’ health and safety or impacts to Oregon’s economy. 

The Fiscal Year 2027 Audit Plan will include the following performance audits: 

• Oregon Youth Authority: Community Programs – Parole and probation services
• Oregon Department of Corrections – Threat detection and mitigation, mail processing
• Oregon Department of State Police – Criminal Justice Information Services, sex offender registration section review 
• Oregon Health Authority – Oversight of pass-through funding; grant and contract administration 
• Legislative Administration – Review of the Capitol Accessibility, Maintenance and Safety Project 
• Oregon Department of Education – School district funding allocation 
• Oregon Department of Human Services – Intellectual and Developmental Disabilities Program Area review 
• Oregon Liquor Control and Cannabis Commission – Distilled Spirits Program Administration: liquor sales and distribution 
• Oregon Department of Transportation – State Highway Fund and capital projects (Mandated by House Bill 3991 from the 2025 special session) 
• Oregon Department of Education – High School Graduation and College and Career Readiness Fund (Mandated by ORS 327.895)