Forensic accounting lens
Records worth a second look.
These are audit-style flags, not allegations. They surface payment lines that often merit follow-up: large credits, vague descriptions, repeated invoice splits, round-dollar lines, vendor-master oddities, and concentration risk.
Large negative lines20
Large vague lines60
Top recipient share12.7%
What this can and cannot say
Flags are leads, not conclusions.
A normal accounting system will contain reversals, split invoices, debt payments, pass-throughs, and vague chart-of-account labels. The useful question is whether the public record provides enough context to understand them.
Benford hint
First-digit scan
1 29.4% actual / 30.1% expected
2 18.8% actual / 17.6% expected
3 12.7% actual / 12.5% expected
4 9.4% actual / 9.7% expected
5 7.9% actual / 7.9% expected
6 6.2% actual / 6.7% expected
7 5.7% actual / 5.8% expected
8 5.0% actual / 5.1% expected
9 4.8% actual / 4.6% expected
Concentration
Recipients over 1% of net total
METRO 12.7% $224,553,722 MWH KIEWIT JV 8.5% $150,853,863 US BANCORP 8.0% $141,136,125 MULTNOMAH COUNTY 5.9% $104,320,941 MODA HEALTH PLAN INC 4.8% $85,866,371 KIEWIT INFRASTRUCTURE WEST CO 4.1% $72,631,740 MWH-FOWLER JV 3.5% $61,509,993 RIP CITY MANAGEMENT LLC 2.0% $35,047,264 KAISER FOUNDATION HEALTH PLAN 2.0% $34,728,556 MULTNOMAH COUNTY JOINT OFFICE 1.8% $32,714,137 JAMES W FOWLER CO 1.6% $28,309,170 RISK 1.2% $21,477,970 EXPRESS SCRIPTS INC 1.1% $18,726,588
Corrections and reversals
Large negative payment lines
| Date | Recipient | Invoice | Description | Bureau | Fund | Amount |
|---|---|---|---|---|---|---|
| 02-03-2026 | MWH KIEWIT JV | 5101290872 | Non-professional services | Portland Water Bureau | Water | -$6,351,687 |
| 07-15-2025 | MWH KIEWIT JV | 5101253748 | Non-professional services | Portland Water Bureau | Water | -$4,972,239 |
| 07-15-2025 | MWH KIEWIT JV | 5101253748 | Repair & maintenance services | Portland Water Bureau | Water | -$2,695,817 |
| 03-25-2026 | MWH KIEWIT JV | 5101300366 | Cap exp - capital purchase - all bases | Portland Water Bureau | Water | -$1,388,657 |
| 10-06-2025 | MWH KIEWIT JV | 5101269239 | Cap exp - capital purchase - all bases | Portland Water Bureau | Water | -$1,220,402 |
| 03-13-2026 | MWH KIEWIT JV | 5101298299 | Cap exp - capital purchase - all bases | Portland Water Bureau | Water | -$965,399 |
| 10-07-2025 | MWH-FOWLER JV | 5101270235 | Cap exp - capital purchase - all bases | Portland Water Bureau | Water | -$791,157 |
| 10-07-2025 | MWH-FOWLER JV | 5101270235 | Non-professional services | Portland Water Bureau | Water | -$708,866 |
| 08-28-2025 | MWH KIEWIT JV | 5101262612 | Non-professional services | Portland Water Bureau | Water | -$557,289 |
| 11-19-2025 | MWH KIEWIT JV | 5101278079 | Cap exp - capital purchase - all bases | Portland Water Bureau | Water | -$529,603 |
| 01-21-2026 | PORTLAND COMMUNITY | 1700007708 | Outgoing Grant - Beneficiary | Bureau Plan & Sustainability | PDX Clean Energy Community Benefits Fund | -$395,067 |
| 03-19-2026 | ECOTRUST | 1700007812 | Outgoing Grant - Beneficiary | Bureau Plan & Sustainability | PDX Clean Energy Community Benefits Fund | -$325,537 |
| 02-23-2026 | NAMC OREGON | 1700007771 | Outgoing Grant - Beneficiary | Bureau Plan & Sustainability | PDX Clean Energy Community Benefits Fund | -$172,730 |
| 07-21-2025 | INFOR PUBLIC SECTOR INC | 5101254894 | Professional services | Bureau of Environmental Svcs | Sewer System Operating | -$170,168 |
| 07-23-2025 | BLACK FOOD SOVEREIGNTY COALITION | 1700007448 | Outgoing Grant - Beneficiary | Bureau Plan & Sustainability | PDX Clean Energy Community Benefits Fund | -$169,500 |
| 02-24-2026 | PORTLAND ALL NATIONS CANOE FAMILY | 1700007774 | Outgoing Grant - Beneficiary | Bureau Plan & Sustainability | PDX Clean Energy Community Benefits Fund | -$153,479 |
| 02-24-2026 | PORTLAND ALL NATIONS CANOE FAMILY | 1700007775 | Outgoing Grant - Beneficiary | Bureau Plan & Sustainability | PDX Clean Energy Community Benefits Fund | -$135,776 |
| 09-11-2025 | NEIGHBORHOODS WEST NW REVIEW BOARD | 1700007523 | Outgoing Grant-Subrecipients | Civic Life | General Fund | -$129,433 |
| 09-15-2025 | NORTHEAST COALITION OF | 1700007536 | Outgoing Grant-Subrecipients | Civic Life | General Fund | -$126,355 |
| 09-09-2025 | CENTRAL NORTHEAST NEIGHBORS | 1700007521 | Outgoing Grant-Subrecipients | Civic Life | General Fund | -$112,858 |
Vague public descriptions
Large lines with generic labels
| Date | Recipient | Invoice | Description | Bureau | Fund | Amount |
|---|---|---|---|---|---|---|
| 11-12-2025 | METRO | 1900359500 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $56,465,136 |
| 07-11-2025 | METRO | 1900352743 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $31,468,778 |
| 10-15-2025 | METRO | 1900357585 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $31,410,188 |
| 01-16-2026 | METRO | 1900362915 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $29,639,122 |
| 02-17-2026 | MULTNOMAH COUNTY | 1900364819 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $20,654,713 |
| 02-17-2026 | METRO | 1900364821 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $20,636,406 |
| 08-15-2025 | METRO | 1900354575 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $20,255,521 |
| 03-13-2026 | METRO | 1900366226 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $16,558,112 |
| 07-11-2025 | MULTNOMAH COUNTY | 1900352746 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $16,495,145 |
| 01-16-2026 | MULTNOMAH COUNTY | 1900362909 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $11,962,319 |
| 10-15-2025 | MULTNOMAH COUNTY | 1900357586 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $11,188,410 |
| 09-16-2025 | METRO | 1900356096 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $9,416,411 |
| 11-12-2025 | MULTNOMAH COUNTY | 1900359499 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $9,393,764 |
| 12-18-2025 | MULTNOMAH COUNTY | 1900361461 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $8,249,551 |
| 03-13-2026 | MULTNOMAH COUNTY | 1900366229 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $7,316,487 |
| 12-17-2025 | METRO | 1900361462 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $6,680,446 |
| 08-15-2025 | MULTNOMAH COUNTY | 1900354577 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $6,522,419 |
| 07-28-2025 | OREGON DEQ | 1900353343 | Miscellaneous | Bureau of Environmental Svcs | Sewer System Operating | $6,000,000 |
| 09-15-2025 | MULTNOMAH COUNTY | 1900356097 | Contract expenditure clearing acct - Non budgetary | Office of Management & Finance | General Fund | $5,732,815 |
| 08-15-2025 | MWH KIEWIT JV | 5101259761 | Non-professional services | Portland Water Bureau | Water | $4,490,517 |
| 07-30-2025 | MWH KIEWIT JV | 5101256581 | Non-professional services | Portland Water Bureau | Water | $4,461,275 |
| 08-22-2025 | KAISER FOUNDATION HEALTH PLAN | 5101261303 | Non-professional services | Office of Management & Finance | Kaiser Medical Claims Health Sub-fund | $3,312,295 |
| 08-11-2025 | KAISER FOUNDATION HEALTH PLAN | 5101258681 | Non-professional services | Office of Management & Finance | Kaiser Medical Claims Health Sub-fund | $3,309,650 |
| 09-19-2025 | KAISER FOUNDATION HEALTH PLAN | 5101266499 | Non-professional services | Office of Management & Finance | Kaiser Medical Claims Health Sub-fund | $3,308,327 |
| 10-21-2025 | KAISER FOUNDATION HEALTH PLAN | 5101272264 | Non-professional services | Office of Management & Finance | Kaiser Medical Claims Health Sub-fund | $3,295,323 |
| 12-26-2025 | KAISER FOUNDATION HEALTH PLAN | 5101284361 | Non-professional services | Office of Management & Finance | Kaiser Medical Claims Health Sub-fund | $3,294,943 |
| 11-25-2025 | KAISER FOUNDATION HEALTH PLAN | 5101279108 | Non-professional services | Office of Management & Finance | Kaiser Medical Claims Health Sub-fund | $3,293,843 |
| 02-02-2026 | KAISER FOUNDATION HEALTH PLAN | 5101289133 | Non-professional services | Office of Management & Finance | Kaiser Medical Claims Health Sub-fund | $3,285,785 |
| 02-24-2026 | KAISER FOUNDATION HEALTH PLAN | 5101293889 | Non-professional services | Office of Management & Finance | Kaiser Medical Claims Health Sub-fund | $3,264,183 |
| 03-24-2026 | KAISER FOUNDATION HEALTH PLAN | 5101299815 | Non-professional services | Office of Management & Finance | Kaiser Medical Claims Health Sub-fund | $3,251,089 |
| 02-25-2026 | PROSPER PORTLAND | 5101294487 | Professional services | Prosper Portland | General Fund | $2,959,932 |
| 01-07-2026 | PORTLAND PUBLIC SCHOOLS | 5101286131 | Miscellaneous | Office of Management & Finance | Arts Education and Access | $2,789,609 |
| 10-17-2025 | CLEAN & SAFE INC | 5101272173 | Miscellaneous | Office of Management & Finance | Downtown Business Improvement District | $2,730,773 |
| 08-22-2025 | TRAVEL PORTLAND | 5101261584 | Miscellaneous | Office of Management & Finance | Tourism Improvement District | $2,672,313 |
| 09-22-2025 | FAST LP | 5101266520 | Professional services | Office of Management & Finance | General Fund | $2,528,022 |
| 10-06-2025 | MWH KIEWIT JV | 5101269240 | Non-professional services | Portland Water Bureau | Water | $2,375,844 |
| 11-19-2025 | TRAVEL PORTLAND | 5101278058 | Miscellaneous | Office of Management & Finance | Tourism Improvement District | $2,341,471 |
| 02-26-2026 | TRAVEL PORTLAND | 5101294734 | Miscellaneous | Office of Management & Finance | Tourism Improvement District | $2,198,892 |
| 12-17-2025 | TRAVEL PORTLAND | 5101283105 | Miscellaneous | Office of Management & Finance | Tourism Improvement District | $2,074,939 |
| 11-18-2025 | CLEAN & SAFE INC | 5101277652 | Miscellaneous | Office of Management & Finance | Downtown Business Improvement District | $1,600,148 |
| 02-25-2026 | PROSPER PORTLAND | 5101294485 | Professional services | Prosper Portland | General Fund | $1,539,636 |
| 01-08-2026 | PROSPER PORTLAND | 5101286631 | Professional services | Prosper Portland | General Fund | $1,420,181 |
| 03-16-2026 | PROSPER PORTLAND | 5101294077 | Professional services | Prosper Portland | General Fund | $1,379,385 |
| 09-15-2025 | TRAVEL PORTLAND | 5101265538 | Miscellaneous | Office of Management & Finance | Tourism Improvement District | $1,375,646 |
| 11-05-2025 | PROSPER PORTLAND | 5101272752 | Professional services | Prosper Portland | General Fund | $1,366,823 |
| 11-05-2025 | PROSPER PORTLAND | 5101272753 | Professional services | Prosper Portland | Recreational Cannabis Tax - Prosper | $1,331,501 |
| 09-26-2025 | URBAN FLOOD SAFETY & WATER QUALITY | 1900356615 | Professional services | Office of Management & Finance | General Fund | $1,302,463 |
| 12-24-2025 | URBAN FLOOD SAFETY & WATER QUALITY | 1900361868 | Professional services | Office of Management & Finance | General Fund | $1,302,463 |
| 10-14-2025 | SKYWARD CONSTRUCTION INC | 5101271253 | Non-professional services | Facilities | Facilities Services Operating | $1,229,749 |
| 10-06-2025 | PROSPER PORTLAND | 5101268111 | Professional services | Prosper Portland | General Fund | $1,227,884 |
| 09-23-2025 | PARKROSE SCHOOL DISTRICT NO 3 | 5101266819 | Miscellaneous services | Bureau Plan & Sustainability | PDX Clean Energy Community Benefits Fund | $1,174,243 |
| 10-17-2025 | MWH KIEWIT JV | 5101272070 | Non-professional services | Portland Water Bureau | Water | $1,151,178 |
| 03-04-2026 | TRI-MET | 5101296020 | Professional services | Portland Bureau Transportation | Transportation Operating | $1,149,637 |
| 08-20-2025 | URBAN ALCHEMY | 5101260762 | Miscellaneous services | Office of Management & Finance | Mult Co, OAI Passthrough - TASS | $1,149,007 |
| 11-25-2025 | SKYWARD CONSTRUCTION INC | 5101279285 | Non-professional services | Facilities | Facilities Services Operating | $1,102,300 |
| 10-29-2025 | MULTNOMAH COUNTY DEPARTMENT OF | 5101274105 | Non-professional services | Office of Management & Finance | General Fund | $1,089,254 |
| 02-17-2026 | PROSPER PORTLAND | 5101289727 | Professional services | Prosper Portland | General Fund | $1,034,011 |
| 07-22-2025 | FAST LP | 5101254798 | Professional services | Office of Management & Finance | General Fund | $1,024,450 |
| 08-20-2025 | URBAN ALCHEMY | 5101260727 | Miscellaneous services | Office of Management & Finance | Mult Co, OAI Passthrough - TASS | $1,014,355 |
| 08-28-2025 | EVERGREEN CONSULTING GROUP I LLC | 1500003546 | Miscellaneous services | Bureau Plan & Sustainability | PDX Clean Energy Community Benefits Fund | $1,000,000 |
Round-dollar screen
Large round-number payments
Invoice splitting
Large repeated invoices split across funds or purposes
| Recipient | Invoice | Lines | Funds | Descriptions | Total |
|---|---|---|---|---|---|
| CHICAGO TITLE COMPANY | 5101254568 | 3 | TIF Gateway; TIF Interstate; TIF North Macadam | Outgoing loan disbursements | $7,250,000 |
| CHICAGO TITLE COMPANY | 5101254569 | 3 | TIF Gateway; TIF Interstate; TIF North Macadam | Outgoing loan disbursements | $7,250,000 |
| MWH-FOWLER JV | 5101278092 | 3 | Water | Cap exp - capital purchase - all bases; Non-professional services; Repair & maintenance services | $4,746,587 |
| MWH-FOWLER JV | 5101282869 | 3 | Water | Cap exp - capital purchase - all bases; Non-professional services; Repair & maintenance services | $4,524,110 |
| MWH-FOWLER JV | 5101271022 | 3 | Water | Cap exp - capital purchase - all bases; Non-professional services; Repair & maintenance services | $4,159,866 |
| MWH-FOWLER JV | 5101271024 | 3 | Water | Cap exp - capital purchase - all bases; Non-professional services; Repair & maintenance services | $3,483,102 |
| US BANCORP | 1900366368 | 4 | Facilities Services Operating; Transportation Operating | Bonded debt interest; Bonded debt retirement | $2,612,250 |
| US BANCORP | 1900366351 | 4 | CityFleet Operating; Governmental Bond Redemption | Bonded debt interest; Bonded debt retirement | $1,780,000 |
| MWH-FOWLER JV | 5101265895 | 3 | Water | Cap exp - capital purchase - all bases; Non-professional services; Repair & maintenance services | $1,119,168 |
Vendor-master hygiene
Questionable vendor names
| Date | Recipient | Invoice | Description | Bureau | Fund | Amount |
|---|---|---|---|---|---|---|
| 08-27-2025 | TO BE DELETED-SOUND SECURITY INC | 5101257153 | Repair & maintenance services | Facilities | Facilities Services Operating | $762 |
| 08-22-2025 | TO BE DELETED-SOUND SECURITY INC | 5101260754 | Miscellaneous services | Portland Water Bureau | Water | $608 |
| 08-27-2025 | TO BE DELETED-SOUND SECURITY INC | 5101261078 | Miscellaneous services | Portland Water Bureau | Water | $608 |
| 09-26-2025 | TO BE DELETED-SOUND SECURITY INC | 5101263417 | Miscellaneous services | Portland Water Bureau | Water | $608 |