The Port has a fiscal-year end date of June 30. The accounting and reporting policies of the Port conform to generally accepted accounting principles as applicable to proprietary funds of local governments. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. Accordingly, the Port utilizes the accrual basis of accounting, whereby revenues are recognized when earned and expenses when incurred.
The Port issues one report for the organization as a whole. As required by various bond covenants, Portland International Airport information is presented separately as the airport activity in the basic statements or footnotes, or as supplementary information.
The following links will take you to the designated report for the indicated fiscal year:
Annual Reports on Audited Financial Statements
Port of Portland