The purpose of this chapter is to provide Josephine County with a central office to prepare and process budget documents and accounting records. The Department of Finance shall be managed and operated by persons knowledgeable in accounting and data processing. The County Treasurer shall continue to receive all monies paid into the County. The County Clerk shall continue to be the repository of the County budget.
(Ord. 81-3 § 1; Ord. 2024-003 § 1)
As used in this chapter, the following terms shall have the following meanings:
"Commissioners"
shall mean the Board of Commissioners of Josephine County.
"Department"
shall mean the Josephine County Department of Finance.
"Director"
shall mean the Josephine County Director of Finance.
(Ord. 81-3 § 2; Ord. 2024-003 § 1)
The Josephine County Department of Budget and Finance, also known as the Department of Finance, is hereby established.
(Ord. 81-3 § 3; Ord. 2024-003 § 1)
A. 
The Department shall be under the charge of the Josephine County Director of Finance.
B. 
The Director shall be appointed by the Commissioners to serve at their pleasure at a rate of compensation and other benefits fixed by them.
C. 
The Director shall have a combination of education and work experience which the Commissioners deem satisfactory to qualify a person to direct the Department.
(Ord. 81-3 § 4; Ord. 2024-003 § 1)
The Director shall have the following powers and duties:
A. 
To appoint persons to perform work as employees in the Department. Appointments shall be made subject to the approval of the Commissioners and in accordance with the Josephine County Personnel Rules.
B. 
To direct the work of persons employed in the Department.
C. 
To discharge employees in the Department in accordance with applicable laws, rules and contracts on personnel and collective bargaining.
D. 
To disburse Josephine County monies received from the County Treasury.
E. 
To have access to all books, records and documents kept by any County officer or department which pertain to budget preparation, financial transactions or accounts.
F. 
To report to the Commissioners as ordered by them.
G. 
To see that the functions of the Department, as set forth in this chapter and as ordered by the Commissioners, are carried out.
H. 
To have such further powers and duties as the Commissioners may deem necessary and appropriate.
(Ord. 81-3 § 5; Ord. 2024-003 § 1)
The Department shall have the following functions:
A. 
To act as the Josephine County Budget Officer and to prepare the annual County budget in conjunction with the goals, rates and direction of the Commissioners.
B. 
To audit financial records of County departments and monitor accounting procedures.
C. 
To receive, audit and pay all claims for disbursement of County monies after approved by the Board of County Commissioners.
D. 
To establish and maintain records of:
1. 
Estimated and actual revenues;
2. 
Appropriated and actual expenditures; and
3. 
General ledger and fixed asset group of accounts as designated by the Board of County Commissioners.
E. 
Repealed by Ord. 2024-003.
F. 
To prepare and publish the schedule and statements required by ORS 294.250.
G. 
To obtain from County officials and department heads any documents and information that are necessary to prepare financial statements or perform other duties as required by law.
H. 
To perform all other functions as the Commissioners or state law may require.
(Ord. 81-3 § 6; Ord. 2024-003 § 1)
The Department shall maintain all books, records, and documents in accordance with Oregon public records laws, state archives rules, and federal law.
(Ord. 81-3 § 7; Ord. 2024-003 § 1)