Spring 2026

Auditor Message:

What we see across organizations – and why it matters to you! 

After years of auditing, one thing is consistent: a lot of the same problems show up again and again. Not just in government, but across large organizations in general. These issues may sound internal—but they directly affect how well services are delivered, how tax dollars are used, and how much trust the public can place in its institutions.

Here are five of the most common challenges we identify—and why they matter:

1. Lack of Monitoring and Evaluation

Programs don’t run themselves. They require regular review to ensure goals are being met and resources are being used effectively. Without ongoing monitoring and analysis, problems can go unnoticed, outcomes may fall short, and taxpayer dollars may not deliver the intended results.

2. Poor Data Quality

Good decisions depend on good data. As I’ve written before, that means information that is accurate, complete, timely, and unbiased. When data is flawed, leaders may make the wrong decisions, resources can be misdirected, and performance can appear better—or worse—than it really is. For the public, that means less transparency and less confidence that programs are working as intended.

3. Missing or Unclear Policies

Policies provide clarity on how work should be done. They help ensure consistency, compliance with laws, and efficient operations. When policies are missing—or stuck in “draft” form—staff are left to interpret expectations on their own. That can lead to inconsistent service, confusion, and avoidable mistakes.

4. Lack of Documentation

If key processes aren’t documented, organizations rely on informal knowledge—what people remember or pass along. Relying on oral history over time leads to inconsistencies, delays, and errors. Clear documentation ensures continuity, especially when staff change, and helps maintain reliable service for the public.

5. Poor Tone at the Top

This is the one I feel is the most critical. Leadership sets the standard. When actions don’t align with stated values, it can erode trust, create confusion, and impact performance across the organization. A strong, consistent tone from leadership supports accountability, ethical behavior, and effective operations.

Why This Matters

These aren’t abstract issues. They are often the root cause behind inefficiencies, missed goals, and public frustration. The good news is that these problems are also fixable. In most cases, the path forward is clear: better data, stronger oversight, clear expectations, and consistent leadership.

Our role as auditors is to identify these gaps and provide practical recommendations so that programs work as intended—and deliver results the public can see.

Follow-up on County Financial Policies Audit Out

The office performed its second follow-up review of the implementation of the 2023 Financial Policies audit recommendations. The audit had two purposes:

1. To assess County financial policies against recommended practices.
2. To determine whether the method used for the FY 2023-24 budget calculation for the General Fund reserves and targets followed County Policy 405 and whether the internal controls over the calculation spreadsheet and data are appropriate.

One recommendation has been implemented and two are in progress. The Auditor’s Office commends the County’s Finance Department for the progress they are making to update and develop new financial policies. This work will greatly benefit the County by providing a thoughtful, long-term approach to managing the County’s money and resources. The Office will follow up on the status of the recommendations in a year.

Thank You for the Audit Ideas!

The 2026 Audit Schedule will be out later in April, and we want to thank everyone for the great ideas! There were a wide range of topics submitted for the 2026 schedule -- from the homeless shelters, contract monitoring, the need for in-person vs virtual public meetings, to land use permits, and ways the County is adhering to its sanctuary status. We’ll likely only be able to add one audit to the 2026 schedule, because of limited staff capacity. The audit ideas submitted are very important in what I consider, so stay tuned for the new schedule!

Identity and Access Management Audit Coming This Spring

The County has many computer applications it uses to conduct its business. These applications can have critical information about the County’s work as well as recipients of services.

The Auditor’s Office is reviewing the identity and access management over the County’s public records request application. The application manages intake of requests, gathering and review of information, redaction (if needed), release of information to the requestor, billing, and requestor payments. It is important to determine how well the County manages the processes of who has access to those applications, the users’ abilities, and what happens when changes need to occur. These processes protect information against unauthorized access and abuse.

Be on the lookout later this spring for the published the audit!

Charter Revisions are on the May 2026 Ballot!

Three minor revisions to the Washington County Charter are on the ballot for May. These changes address the qualifications to run for County Auditor, the residency requirements, and add that the County Auditor’s performance audits be conducted in accordance with Government Auditing Standards.

For more information about these changes, check out the Voter’s Pamphlet. (pg 36 of the PDF.)

Status of Audit Schedule Projects

Did You Know...

Auditors rely on a lot of evidence to support their audit findings. The main types of evidence used are categorized as physical, documentary, or testimonial. Physical evidence is obtained by an auditor’s direct inspection or observation. Documentary is already existing information, such as contracts, invoices, memos, etc. Testimonial evidence is obtained through inquiries, such as interviews and questionnaires.

Invite the Auditor!

If you’d like me and/or staff to attend or speak at a meeting with your community group, make a request by emailing us at: countyauditor@washingtoncountyor.gov.