*CHIEF FINANCIAL OFFICER
Salary Range GC30T

INTRODUCTION

This classification serves as staff financial advisor to the Board of Commissioners, other elected officials and other department heads.  The chief financial officer also has the titles Budget Officer, County Accountant and Tax Collector.

Under general policy direction, this position plans, organizes and directs the activities of the Management and Finance Department.  Activities include budget development and administration, financial planning, centralized accounting, internal and external financial reporting, auditing, accounts receivable, accounts payable, payroll processing, property tax billing and collection, property tax distribution to taxing districts, purchasing, central services, maintenance of capital asset records and other related duties as assigned.

EXAMPLES OF PRINCIPLE DUTIES

(Duties assigned to this classification include, but are not limited to, the following examples.)

1. Manage, organize and direct operations of the Management and Finance Department.  Develop and implement policies and procedures to assure department operations meet objectives and goals of the Board of Commissioners.

2. Ensure financial and tax collection functions are in compliance with federal and state statutes, rules and regulations; and systems are effectively managed and adequately maintained.

3. Direct and oversee the development of the County’s annual and supplemental budgets; coordinate budget preparation with department heads, Budget Committee members and the Board of Commissioners; conduct budget workshops; present budget proposals to the County Budget Committee and the Board of Commissioners; oversee the monitoring of revenues and expenditures.

4. Develop, implement, manage, and maintain the county-wide financial systems in accordance with generally accepted accounting principles (GAAP).  Coordinate data backup with the Information Technology Department to ensure data security.

5. Develop, implement, manage, and maintain accurate recording and accounting for the collection and distribution of property taxes.  Establish and monitor internal control procedures for cash handling.  Oversee the maintenance of records for individual taxing districts; the preparation of summaries for the State Department of Revenue and other government agencies.

6. Develop, implement, oversee, evaluate and audit finance-related county-wide policies and procedures, including purchasing and internal control policies and procedures.

7. Provide technical financial and budgetary assistance to the Board of Commissioners, department heads and department personnel.

8. Prepare and present a variety of financial, analytical and statistical information or reports to the Board of Commissioners upon request.

9. Oversee the annual County audit; direct and organize the preparation of materials, reports and supporting documents.

10. Participate in the development and implementation of automated financial systems.  Meet and confer with system users, the information technology department and vendors.

11. Hire, coordinate and supervise department staff; prepare performance evaluations; take disciplinary action, up to and including termination; facilitate staff training and development; and motivate staff to provide quality customer service to both the public and other county departments.

12. Prepare and administer the department’s budget.

13. Participate as a member of the county labor bargaining team and as a member of the county risk management team.

14. Oversee the delivery of all other services assigned to the department.

15. Respond to requests for information from the public.  Respond to and resolve complaints or problems related to department services.

16. Monitor and report current federal, state and local legislation actions affecting the county financially to the Board of Commissioners.  Respond and represent the county as directed by the Board of Commissioners.

KNOWLEDGE, SKILL AND ABILITY REQUIRED BY THIS POSITION

Knowledge of:  Extensive knowledge of theories, principles and practices of modern governmental accounting theory, principles, practices and fiscal management, including budget preparation, expenditure control and record keeping; thorough knowledge of governmental payroll, auditing, budgeting and procurement systems and procedures; thorough knowledge of principles, methods and techniques of effective business administration including personnel and fiscal management in order to develop, implement and evaluate programs; thorough knowledge of internal control procedures and management information systems as applied to accounting procedures; considerable knowledge of budgetary, accounting and reporting systems, GAAFR, GAAP and GASB.  Skill in:   Incorporating team participation in decision making; preparation of financial statements and reports; use of computerized financial information and reporting systems.  Ability to:  Communicate effectively in both oral and written forms; formulate and implement operational and administrative policies; plan, develop and evaluate funding requirements; prepare and justify budget requests and grant proposals, review contracts for compliance with County policy and legal requirements;  perform short and long-range financial planning; analyze and evaluate operations and develop and implement corrective action to resolve problems; establish and maintain record keeping systems and reports; conduct research and compile and analyze statistical and financial data; utilize problem identification and resolution techniques; make decisions independently in accordance with established policies and procedures, establish new policies when applicable, and use initiative and judgment in completing tasks and responsibilities; supervise and lead support staff; effectively meet and deal with Board of Commissioners, department heads and elected officials, other employees, budget committee, auditors, vendors and the public.

Education, experience and training:   Bachelor's degree in accounting, business administration, finance or a related field and six years progressively responsible work experience, which includes three years with a governmental agency and two years supervisory/management experience or any satisfactory equivalent combination of experience and training.  At time of appointment, must possess a valid Oregon driver's license.

_1. License or Certificate required: Certified Public Accountant (CPA).

SUPERVISORY CONTROLS OF THIS POSITION

This classification is appointed by and serves at the pleasure of the Board of Commissioners.

This classification supervises department staff and has final responsibility for work performed by the department.

GUIDELINES

Work is performed within departmental policy and procedures; federal, state and county statutes, rules, regulations and ordinances; established accounting theories, principles and practices.  Employee uses seasoned, independent judgment in interpreting and using appropriate guidelines and, as department head, can implement or revise departmental policies and procedures.

PHYSICAL DEMANDS AND WORK ENVIRONMENT

Regular and consistent attendance is required.  Work is performed in an office environment; work is generally sedentary and requires hearing voice conversation and keyboarding.  A minimal amount of driving is required.

................................................................................................................................................................

_1.

Chapter 3.04

COUNTY ACCOUNTANT

Sections:

3.04.010 Office established.
3.04.020 Appointment--Qualifications required.
3.04.030 Accountant to serve as budget officer.
3.04.040 Department of management and finance-Created.
3.04.050 Authority to write off uncollectible debts.

                3.04.010 Office established.  The office of the county accountant for the county is created. The provisions for the oath of the accountant, for bonding and sureties of the auditor and subordinates thereof, and for the duties and powers of the office of accountant shall be as prescribed in ORS 210.120 to 210.230. (Ord. 83-11-5 §l(part), 1983; Ord. 82­5-1 §1, 1982)

                3.04.020 Appointment--Qualifications required.  The county accountant shall be appointed by order of the board of county commissioners of the county, and shall serve at the pleasure of the board. The person appointed as accountant shall be a certified public accountant and shall possess such other qualifications as may be deemed appropriate by the board. (Ord. 83-11-5 §l(part), 1983; Ord. 82-5-1 §2, 1982)

                3.04.030 Accountant to serve as budget officer.  The county accountant shall act as budget officer in accordance with the Oregon Local Budget Law. (Ord. 83-11-5 §l(part), 1983; Ord. 82-5-1 §3, 1982)

                3.04.040 Department of management and finance--created.  The department of management and finance is created.

The county accountant shall serve as head of the department of management and finance. The county accountant may appoint such deputies, assistants, clerks and employees to serve in the department of management and finance as may be necessary to fulfill the staff functions prescribed in ORS Chapter 210 and the Oregon Local Budget Law. (Ord. 83-11­5 §l(part), 1983: Ord. 82-5-1 §4, 1982)

                3.04.050 Authority to write off uncollectible debts. Unless otherwise provided by law, the accountant shall have the authority to write off debts which are owed to the county by any person, firm, partnership, corporation, or other entity if the auditor determines that such debts could not be collected through any reasonable means. In making such determination, the accountant shall consult with any county department that is directly involved with the account in question. The accountant shall submit an annual report to the board on any debts that are written off pursuant to this section, not later than June 30th of each year. (Ord. 8311-5 §l(part), 1983: Ord. 83-4-2 §1, 1983: Ord. 82-5-1 §4.1, 1982)