CHIEF FINANCIAL OFFICER
Salary Range DH32
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.)
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.
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
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.
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.
implement, oversee, evaluate and audit finance-related
county-wide policies and procedures, including purchasing and
internal control policies and procedures.
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
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.
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
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
1. License or Certificate
required: Certified Public Accountant (CPA) or Certified Public Finance Officer (CPFO).
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.
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
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.
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.
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)
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 or shall be a certified public finance officer 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) (Ord. 2014-09-05, boc signed 10/15/14)
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)