The Department of Finance centers its mission on the values of accountability, customer service and integrity. Our team serves the public and internal customers by providing timely and accurate fiscal information, evaluating financial alternatives and coordinating among departments to meet the county's public service goals. We also manage the efficient and accountable purchase and maintenance of fleet vehicles, the acquisition of county goods and services, and we maintain sound, healthy and accessible county buildings and other facilities, protecting the county's investment in our public spaces.
The finance staff processes payment requests on a weekly basis for goods and services received by the County and for employee travel and mileage. They also maintain the payable vendor listings and the Federal 1099 tax information and reporting.
The finance staff receipts and processes for deposit all payments received in the Finance Division. They also prepare and send invoices to both internal and external customers for services provided by various County departments. They also monitor and report Transient Room Tax collections.
The Audit Manager oversees and coordinates production of the County's Comprehensive Annual Financial Report (CAFR). The Government Finance Officers Association of the United States and Canada has awarded certificates of Achievement for Excellence in Financial Reporting to Clackamas County for its CAFR for each of the fiscal years ended June 30, 1991, through the year ended June 30, 2009. The Certificate of Achievement is a prestigious national award, recognizing conformance with the highest standards for preparation of state and local government financial reports.
The Budget Office is responsible for coordinating the budget process throughout the year. The cycle begins with analysis of departmental funding requests, continues through Budget Committee review and approval, and Board of County Commissioners adoption of the budget for the new fiscal year. The process continues as the year unfolds with revenue and expenditure monitoring and budget changes as approved by the Board. The Budget Office also produces the County cost allocation and indirect cost plans.
The Government Finance Officers Association of the United States and Canada has given its Distinguished Budget Presentation Award to Clackamas County for each fiscal year since that beginning July 1, 1993. This award recognizes the effectiveness of the budget as a policy document, operating guide, financial plan and communications device as determined through an extensive review process. This award is difficult to attain and we are proud to continue to receive it.
|November - December||Prepare budget calendar - set goals.|
|January||Prepare revenue estimates.|
|January – February||Departments prepare budget requests.|
|March - April||Enter and Review Budgets.|
|May||Budget committee holds public meetings and approves Budget.|
|June||Budget is adopted by Board of County Commissioners.|
The County budgets its funds on the modified accrual basis of accounting. Revenues are recognized when they become both "measurable" (the amount can be determined) and "available" (collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period). Expenditures are recognized when they are incurred.
Financial reports are prepared in accordance with the guidelines established by the Government Finance Officers Association of the United States and Canada (GFOA). The annual budget conforms to Generally Accepted Accounting Principles (GAAP) unless such procedures prevent compliance with Oregon governmental accounting regulations as stipulated by statute. Differences between the budget basis and GAAP are reconciled at year-end as shown in the Comprehensive Annual Financial Report (CAFR).
The finance staff does the financial reporting and accounting for numerous grants which are administered through various departments of the County. If you are seeking information regarding grant applications, etc. please contact the Health, Housing and Human Services (H3S) Administrative Office at (503) 655-8590 or the appropriate H3S Division.
Payroll processes bi-weekly paychecks for over 2,000 County employees as well as Housing Authority, Mental Health and Community Solutions clients, Election Board and Workers' Compensation checks and reports to PERS.
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