ORS Chapter 210
Chapter 210 — CountyAccountants
2009 EDITION
COUNTYACCOUNTANTS
COUNTIESAND COUNTY OFFICERS
210.100 Creationof office of county accountant
210.120 Oathof accountant; bond or letter of credit; requirements for sureties and letterof credit issuers
210.130 Additionalbond or letter of credit of accountant
210.140 Liabilityfor acts of assistants
210.150 Bondor letter of credit of assistants
210.160 Auditingof accountant’s salary claims; auditing of other demands
210.170 Auditingand allowing claims; financial records and reports
210.180 Necessityfor audit of all county payments
210.190 Limitationson allowance of claims
210.200 Claiminvestigational powers
210.210 Dutiesand powers of accountant
210.220 Systemof accounts and statements; inspection of books
210.230 Preparation,distribution and use of official receipts
210.010 [Amended by1963 c.519 §33; 1979 c.492 §4; repealed by 1981 c.216 §14]
210.100Creation of office of county accountant. The governing body of any county may byordinance create an office of county accountant. [1981 c.216 §1; 1983 c.310 §2]
210.110 [Repealed by1981 c.216 §14]
210.120Oath of accountant; bond or letter of credit; requirements for sureties andletter of credit issuers. The person appointed to the office of countyaccountant shall qualify within 30 days from the time of the appointment bytaking and filing with the clerk of the county an oath to faithfully performthe duties of office, and by executing an official bond, with sureties to beapproved by the board of county commissioners, or an irrevocable letter ofcredit, in either case in the sum of $20,000. The bond or letter of creditshall contain a condition that the principal will faithfully perform theofficial duties then or which may thereafter be imposed upon or be required ofthe principal by law, and that at the expiration of the term of office theprincipal will surrender to any successor all property, books, papers anddocuments that may come into the possession of the principal. Any bond shall beexecuted by a lawfully authorized surety company, or by two sureties who shalleach justify in the amount required by the bond; and any letter of credit shallbe issued by an insured institution, as defined in ORS 706.008. When there aremore than two sureties, or more than two letter of credit issuers, they shalljustify in an amount which the aggregate shall equal double the amount of thebond or letter of credit. Every surety upon such official bond other thanlawfully authorized surety companies must make an affidavit, which shall beindorsed upon the bond, that the surety is a resident and freeholder in thecounty in which the bond is filed, and worth in property situated in thecounty, exclusive of encumbrances thereon, double the amount of the undertakingover and above all sums for which the surety is already liable or in any mannerbound, whether as principal, indorser or surety, and whether such priorobligation or liability is conditional or absolute, liquidated or unliquidated,due or to become due. All persons offered as sureties on official bonds may beexamined on oath as to their qualifications by the officers whose duty it is toapprove the bond. [Amended by 1981 c.216 §2; 1983 c.310 §3; 1991 c.331 §47;1997 c.631 §427]
210.130Additional bond or letter of credit of accountant. Whenever, inthe opinion of the board of county commissioners, the county accountant’sletter of credit, bond or any surety thereon becomes insufficient, the boardshall require an additional bond or letter of credit. An additional bond orletter of credit shall also be required when a surety to a bond dies or ceasesto be a resident of the county. The county accountant or any of the deputies ofthe accountant, who are required by law to give bonds or letters of credit, maypresent as surety any lawfully authorized surety company, to be approved by thecounty commissioners, and the commissioners may pay the premium thereon. [Amendedby 1981 c.216 §3; 1983 c.310 §4; 1991 c.331 §48; 2005 c.22 §160]
210.140Liability for acts of assistants. A county accountant shall be liable onthe official bond required under ORS 210.120 or 210.130 for the acts andomissions of any deputies, assistants, clerks and employees appointed by thecounty accountant, and the official bond shall contain such a condition. [Amendedby 1981 c.216 §4; 1983 c.310 §5]
210.150Bond or letter of credit of assistants. A county accountant may require thedeputies, clerks, assistants and employees of the accountant to give bonds ofindemnity, with sufficient sureties, or to give an irrevocable letter of creditissued by an insured institution, as defined in ORS 706.008, for the faithfulperformance of their duties. [Amended by 1981 c.216 §5; 1983 c.310 §6; 1991c.331 §49; 1997 c.631 §428]
210.160Auditing of accountant’s salary claims; auditing of other demands. The demand of acounty accountant for monthly salary shall be audited, allowed and ordered paidby the board of county commissioners. All other demands on account of salaries,or otherwise, fixed by law or otherwise and made payable out of the treasury,must be approved by the accountant before being ordered paid. [Amended by 1965c.251 §5; 1981 c.216 §6; 1983 c.310 §7]
210.170Auditing and allowing claims; financial records and reports. (1) The countyaccountant shall be the accounting officer of the county. All demands, accountsor claims against the county shall be presented to the accountant with thenecessary evidence in support thereof, and the accountant shall examine andaudit the same. If the accountant finds such demands, accounts or claimscorrect, lawful, just and valid, and authorized by the board of countycommissioners, the accountant shall indorse them as audited and approved, withthe date thereof. After auditing and approving any such claim, the accountantshall draw an order on the county treasurer for the payment thereof, whichorder the county treasurer shall, when presented, either pay or indorse “Notpaid for want of funds,” as provided in ORS 208.020.
(2)If a demand, claim or account and evidence in support thereof is not sufficientto satisfy the accountant as to its correctness, lawfulness, justness orvalidity, the accountant shall indorse the same as audited and rejected, withthe date thereof, and report the same to the board of county commissioners withsuch explanation as the accountant may deem necessary.
(3)The accountant shall receive and preserve in the office of the accountant allaccounts, books, vouchers, documents and papers relating to the accounts andcontracts of the county, its debts, revenues and other financial affairs.
(4)The accountant shall give information as to the exact condition of the treasuryand of every fund thereof upon demand by the board of county commissioners, orany member thereof.
(5)All claims approved and ordered paid shall be numbered consecutively, and theorder drawn for the same shall designate the fund out of which it is payable. [Amendedby 1981 c.216 §7; 1983 c.310 §8]
210.180Necessity for audit of all county payments. Any law or rule providing forthe payment of any demand of any kind or nature, except the salary of thecounty accountant, out of the treasury or any fund thereof, whether from publicfunds or private funds deposited therein, shall be construed as requiringauditing and approval by the accountant, and an order of the board of countycommissioners before payment. No order or warrant for the payment of any demandshall be valid, either in the hands of the original payee or holder, or anytransferee or assignee thereof, unless the demand for which the same was issuedshall have been first duly audited and approved by the accountant. [Amended by1981 c.216 §8; 1983 c.310 §9]
210.190Limitations on allowance of claims. No demand shall be allowed by a countyaccountant in favor of:
(1)Any corporation or person in any manner indebted to the county, except fortaxes not delinquent, without first deducting the amount of any indebtedness ofwhich the accountant has notice.
(2)Any person having the collection, custody or disbursement of the public funds,unless the account of the person has been presented, passed upon, approved andallowed.
(3)Any officer who has neglected to make official returns or reports in the mannerand at the time required by law or the requirements of the board of countycommissioners.
(4)Any officer who has neglected to comply with any provision of law regulatingthe duties of the officer.
(5)Any officer or employee for time absent without legal cause from the duties ofsuch officer or employee during office hours. The accountant must alwaysexamine on oath any person receiving a salary from the county touching suchabsence. [Amended by 1981 c.216 §9; 1983 c.310 §10]
210.200Claim investigational powers. A county accountant may administeroaths. The accountant may require any person presenting for settlement anaccount or claim for any cause against the county to be sworn before theaccountant touching such account or claim, and when so sworn to answer orallyas to any facts relative to the justice and items of such account or claim. Nodemand shall be approved, allowed, audited or paid unless it specifies eachitem, date and amount composing it. [Amended by 1981 c.216 §10; 1983 c.310 §11]
210.210Duties and powers of accountant. A county accountant shall:
(1)Keep a register of all claims presented against the county and place upon eacha uniform mark or stamp, to indicate that it has been examined by theaccountant.
(2)Keep an account with each department of the county government and with eachcounty official.
(3)Check the deposits made with the county treasurer, by the several officers, ofthe fees received daily by them, and the fines, forfeited bails and all county,school, road, state or other funds received from any source and deposited withthe county treasurer.
(4)Establish and maintain, in each department and office of the county, suchsystem of keeping accounts and transacting the county business as shall secureaccuracy, economy and protection of the county’s interests.
(5)At all times have access to any and all public books, records, and documentskept by the various officers of the county.
(6)See that all fees, dues or funds of any description, or on any account to whichthe county is entitled, are deposited with the county treasurer; andimmediately report to the board of county commissioners any officer in defaultin this regard.
(7)Examine all reports of sheriffs, as to the collection of taxes, and all othergeneral or special reports of officers or persons where any of the county’sfinances are involved, and report to the board of county commissioners findingsand recommendations in each case.
(8)Prepare and publish, at the close of business on June 30 of each year, astatement showing the contracts entered into by the county for the year coveredby the report, the name of the contractor, the work contracted for, the amountof the same, whether the bonds were required and the amount and whether letprivately or by public bidding, and also publish a certified statement of theassets and liabilities of the county.
(9)Prepare at least once in each calendar year an exhibit of all receipts anddisbursements of the county fund for the year. Such exhibit shall also includea detailed statement of the expenses of the county, segregated as to eachoffice and each department of the county government and business, showing thetotal amounts for which warrants or orders were issued or drawn during theyear, and a statement showing the total amount of money paid into the countytreasury for the year, from what source derived, and the amounts apportioned tothe various funds. [Amended by 1981 c.216 §11; 1983 c.310 §12; 1991 c.683 §1]
210.220System of accounts and statements; inspection of books. A county accountantshall establish a standard system of keeping accounts and a uniform method ofstatements for the same. The books of the accountant shall at all times besubject to the inspection of the board of county commissioners, or any memberthereof, and of the grand jury, or to any person or persons appointed by theboard or by the grand jury to examine the same. [Amended by 1981 c.216 §12;1983 c.310 §13]
210.230Preparation, distribution and use of official receipts. (1) A countyaccountant shall have prepared suitable forms of receipts, and from time totime shall deliver to the treasurer and to every officer authorized by law tocharge any fee, commission, percentage, allowance or compensation for theperformance of any official duty, as many official receipts as may be required,charging such officers for them.
(2)When the books or rolls containing receipts are exhausted by the officerreceiving them, the officer shall file a record of the receipts issued and keepthe same in convenient form for examination.
(3)Whenever any receipt is issued by any officer, it shall contain the dateissued, the name of the person making payment, the amount of payment, thenature of the service for which the charge is made and the name and officialdesignation of the officer performing the service. Corresponding entries shallappear on each record of the receipt.
(4)The receipt shall be given to the person making payment, and at the close ofeach day a record of such receipts shall be filed with the accountant.
(5)Each officer receiving any fee, commission, percentage, allowance orcompensation, as described in this section, shall, on or before the fourth dayof each month, pay the same to the treasurer and take a receipt therefor.
(6)The treasurer shall, on or before the fifth day of each month, file duplicatesof all receipts issued by the treasurer with the accountant.
(7)All such payments by officers to the treasurer shall be accompanied by anitemized statement of the various services for which charges were made and theamount of each charge. Each officer shall file a duplicate of the statementwith the accountant.
(8)Every officer receiving blank receipts from the accountant shall, on or beforethe fifth day of each month, exhibit to the accountant all unused receiptsremaining. [Amended by 1981 c.216 §13; 1983 c.310 §14]
210.310 [Repealed by1959 c.174 §6]
210.320 [Repealed by1981 c.216 §14]
210.330 [Repealed by1981 c.216 §14]
210.340 [Repealed by1981 c.216 §14]
210.350 [Repealed by1981 c.216 §14]
210.360 [Repealed by1981 c.216 §14]
210.370 [Repealed by1981 c.216 §14]
210.380 [Repealed by1981 c.216 §14]
210.390 [Repealed by1981 c.216 §14]
210.400 [Repealed by1981 c.216 §14]
210.410 [Repealed by1981 c.216 §14]
210.420 [Repealed by1981 c.216 §14]
210.430 [Repealed by1981 c.216 §14]
210.440 [Repealed by1981 c.216 §14]
210.510 [1953 c.570 §1;1965 c.341 §1; repealed by 1981 c.216 §14]
210.520 [1953 c.570 §2;repealed by 1965 c.341 §2]
210.530 [1953 c.570 §3;repealed by 1981 c.216 §14]
CHAPTERS211 TO 213 [Reserved for expansion]
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