2014-94-Minutes for Meeting January 15,2014 Recorded 2/24/2014 January 15, 2014
Deschutes County Commissioners meeting with Finance Department
Board members present include Alan Unger,Tammy Baney,and Tony DeBone
Staff present included Tom Anderson,County Administrator, Erik Kropp,Assistant County Administrator,
Cheryl Circle, Revenue Manager, Loni Burk,Chief Deputy Tax Collector and Wayne Lowry, Finance
Director.
The meeting began at gam.
Wayne started off the meeting with a handout explaining the three main functions of the Finance
Department including Finance and Accounting,Treasury and Tax Collection. He explained the staffing
arrangement for Finance at 13.5 FTE and the fact that several functions in Finance are charged out to
benefitting funds directly.
Wayne also reviewed the Departments mission statement and its performance measures that are
included in the current budget. There was some discussion of the GFOA award programs for the
financial report and the budget. The County responds to reviewer comments in both these programs in
an effort to continually improve each document.
There was some discussion of both the room tax and dog license administration. Cheryl addressed
questions about both of these programs.
Coming issues for the Finance function include financial software selection and implementation and
changes to division of budget work between Finance and Administration due to the departure of David
Inbody. Other issues in the future include travel sites impacts on room tax collections and how to get
financial information in a friendly and useful format for citizens.
The group discussed the Treasury function. Coming issues include the continued implementation of the
new investment policy and the changing interest rate environment. The Board was very clear that the
transition between investments strategies should be prudent and methodical and that there was no
pressure from the Board to comply with the Pool limit immediately. We also discussed the current
banking RFP and our hope to roll out better banking technology to County operations in the field.
Lastly,the Tax collection function was discussed. Issues in the future include the development of a
Board policy for determining the timeliness of tax payments, how to efficiently seize and sell personal
property to satisfy delinquent taxes when necessary and the continuing upgrade of assessment and
taxation software.
The meeting concluded shortly after 10am.
DESCHUTES COUNTY OFFICIAL RECORDS CJ 2014.94
NANCY BLANKENSHIP, COUNTY CLERK �I
COMMISSIONERS' JOURNAL 02/24/2014 09:32:07 AM
ULIJIJJJJ1IIIIIm iiiII III
DATED this (/ l day of Adjtidaa, 2014 for the
Deschutes County Board of Commissioners. I
TAM • I N E4', Chair c_.5
dVI-CdOX
ANTHONY DEBONE, Vice Chair
Ca/G44
ALAN UNGER, Commissioner
ATTEST SIGNATURES:
,FX)A,t(Ai-
Recording Secretary
...,w, •
.......„„.........,...,
. ........
.....„..
.•••: .•.:..;•••••••••••,,...''....'„•,.
.....„..
>...,..........,,........
4.: lk.
.....•.'"'•.....'• ..•.:'•.'::•:.'.-. ....,..'.;•i,.......'.;:t.e:•••.,.(.-'... .t.‘::•'‘...'•,..
• '-• e•:.
.•''.'•.:': ..' ..•:........:••'...••. •::.:::i.....-:‘-:''.g?..":1:','#''`'thk.'S'''''..... .;:•••••,-, 110414. ,,,,,.....
•.•••• •••• •.•. .....:..,,....,...: •••. ••:.••.••
• •, • • .• -••••••••••'••,,..L.,',...
'•-•':V,,"•' .• .•... ': '.'''':'''::•".,:....'-.••.•:.•:.'',....••;"'‘'..,•ii"-••:,....•. '....',......•••••.;,.........•••• . '.';'....:,..:•k:'..,....., '.:•,.t'i,4;:ft:',,f■•,1',.r4t;,•,•••.,.....::',.:,,if•':::„:.:,:•:.•,•,.,
•.':,:•.•. '4::::„.,•,•..
' '.• 11,'•
•''..,,•,:' ..••,•••••
.•."''''''''''''...'''''''''.....'":8''''"'n:'`.".'.. '''''''21'4''''''.4.'V 4 Ap''..'"Vir-.'471,'"'•°:',.:.:''•:•':,•7,,,,:•' ••'.;!...:-..,,....,•,.•:...:',,,••:••,••••....:'.•;;,0.,,,,,,'. ,,..,',,:.,...
y...p.01.,..,...,.,.,,,..,...,„...,,.....,....••.:.•.....,,.•.,..,,,,,4, ,,,
'•',,..•.••;:,„,••••••..
'''••'•'''':.:::::i;j•••:::,•.'1'':'',::'•.:'-‘.....:''',......'•:'.''''ir!.../:',;•.'"........1..:::•.•:...:•:::;:'••.'":14,ii!'''..2,:!...%'';'......'1:4W.4''.(:"Zi 1;If?,. •:','i'..:•..,..'...'.:, ;,:••:'::•;.•,..::'.:.:::',..,.:•••••:......::••••,':'.....•:•.',,:•••,•:''.;•••:,...„:,..':.•I!',•,.......,.:'•..•!.•:..,•,•.....'.'....'..'',•,,..:','3'.'•.''•..•• ,
'4,•••.,. ••••,0.:
S S..,, ......
.•.' .‘•••,-;...'•.1,:,,"...:.i'.;..;:1:',.''•:,....:.'.r •'. ..' . • . ..'•''.....-•'.......::..'...''''.....':.:...'',.''.•',.''..+.....','",■Itb...'...''...... ''.......'•'..i'l"...'t....;!.•'',,.',..'•:•!...:...:....,...:•..'::'.:.:•.....'..•'.,....•,:...J.;::'......'.•':'.." '.....•:
•• •.. .,.••::.••..'•;•••••'5.,;,.3,.4':',?,,*'.:12.;');',..?g.:'''...:.. ...,:.••••'....:':,":'....:' "•'•:''..:::.
.....
. ". ......‘j•-.':'7',..iiik.:''''',.,,. .' • • •:'''.': .....7•?.r.., ,:.•.:•0,i'..,,t''' :•.•:::;:•.......'....::..:•':... :.:•::::.•:'''''''''':
t,..•'''.:..i,i;e:•....'•:'.....:.'.;•,.'...•?;,:'..•:'••-• . • • .'.•.••••!'•,.'.•,•,::.:•....••••:,Ii77.,.;',...,..•,■,.',,'.,'.. . •!:•.;.....•....•••. '''..,.•.',..7.!■•.'•'..
... ,... ...... .........
...:.•'''..iL.'••.•:•,':;',','•:.••••';'.,;.'••'•',.7.•••f'.•..:;•,r,..',..•- VII
•.'••.',•••,'-...•..:...".',.4.,,,;-,.. ....:;•,.,......:••::. .••.. :....•....,....,,,.
• •••-...••• f:••...••••.s,...,.... ,.,.,.•....• .••• • •••••••••,r,..:
•• • , ,,.,,,.,.......... •. • ..,
51.= ilql*....... .....:....:.::::',...,K,,,,,414,:,,,,...:. .. ..::.....,........."... ...:.....:.....,,.::,..,.:,,..,
...,..,
• ''........''''''..,: 4Na • '.'"'''.•::••::.:1.••••.....•••..:......':...........::.•'.....::•,-,...-.,-.‘••:::•......••••••••......;. 1••• •.•••••••••••••.••••':•,:•••,:•.:::'.....'.......'.•:•••:••••,',•-•; i.•••::.• •.:......:::•••••,.......::..:....:.•••: ...:-.............:•2....•••':::•:.:•••::••':.SS
, • • „••,• -••,• •••••-. . . ••......•••••••1.•-•,..,:•,.........•.:.,:•;,.:....... •....:,,:,,..,.........,,.:•....::.,..,...................:.......,..........,.......,..,....:,::-..,,.
.....:,...:.,:..,),!,.........................::::,:....,....,...,....„,.... ....::.:,,,.•:::".•;.:.:::...-..............,.......,...:::.•••::.,..:•:„..::...,•,....,..•• :... •.• .•'.............:•,....:•,...:.°..,.'.::.....L.....,..:••••:',...::•.'.:"...*.1-1.4.1:..••••••,,..,:...........•........:•.'.•:•..,...:....:•••....i.::•....;...:,...:....:.,:.,,::......::.:,•••••i,,...
(101
4,. s•:':...."..,•...'.....:•':...;.....;.•.'•,:::.........:.,:7::.........:....„..N,..‘th,-.:=,.•::.•.•.:.....:.•.:..,...:......,•:.::...,..:..•,..,..,,,::,.••..........•.:..:,•,.....:,:..:.•.,•.,•:••..::.,•..:-.:..,.,..,•,.„•.••.:•.•:.:.;.•.......•:.•..,•.•::...•.,,..•,:i,••k.,.,,t3,;e;,:$;.::,....,:.,:...:.„..,...:..:....•.;;::...,..,.•.•::,...y.:••..:..•...:•..:..::•.•....,.:„..:,••:.•..
.,!:... .,,..,...,...,..,....,:.,.....,........• • ..:::•••••,. .........:...:.,...,....„;1:?:...;,..,19,,o.,........:...:.:................:.:.............1,.... ..''.1:40•'',.F,,::::••,:;•.::••••••••••••:..:.:••••"'...-.:..;.........•.'',';':".......g.'..4.,),..tiii.,,,,•••:';'.:•••:',...;..:.•••••:.....'...2.::.::•.;::::...:...:'",,...............'::.
.,::.'.,..::..,:•••••i....... .. .. . •.:.....,..,..,;.1.0..t.*,,,••••:•..,•:.: ..• • •. •...,,,••••• •,,,....!:,•••••, •F'•:•,,,,,,,,,'‘,,,',".1,:‘$•;.•,..,..:;,,.:•••:,...........„'...,,,:•••:•••••••,••:...••••'..... ..' •.• .
... ....
.- ...‘.... "...............,.••••••••••••'•:". . . .............F.'....., ............."):,:•'.•:','. .." .":'•••••••,,,,ie,'•,:',,..;:4...,'-,,,•••:,..........;,.....:•••••••••••.........•
:•••••••,.......•.• .• . .. ... .
•• :.• •••••,..,.....„,, ... ....„.... ,
......,.....,...„,............
" • • .. ..•....:,,..........: .,"•••••••,
•,.. . • ... •
,.... .
.,,,,,.:'..„.• . . . . ..:. • ..
•'''. "..F...... .•'. ..
'F.:..... '••'••'. . ' •'•..'...'-'
.. . .....
• • ..,,...,.,•. .•.. .. .,..
•••:•• •• .... •
• . ........... , .... . „.. .„.„.............,
. .. .•..-1,tbt..a.t, •••••••• . ,„...,..,..„.„...
....•.•:,,.. • .. .. .... .. -. •..,• •
.., ,.fly, . .•.„:..„,.
.:......'...•:....:••••,...,. . •..•: •...., .. .....••••••••••••••• .. ..••.•.•" • ••'•::' . •. ."•1!:. .... 6''''''...'.•.•......: . . . ,. .
.,....,,„
' '740!,:•••:.' .•
......,;:;...,••:...,!;i...:::•'....•:',.
..,. . ..
..,..,-.,..... . ,.,.
•'....'... — - . . • . • .. .1 i:::: • • • •••• •....•,:. •.. • . .,,,....,•..•..•••
. ,
. IV..•' •
.•••■•,......,.
...",:"... ...:.... ••••' • ..,....,......,•-•
. ..••••:,.,".'
• .::.',..".::.•
• • ...,,.......
:,•••.:".••:••• • . • .•.•••• . :.•.••••••••:...••"--
:,.. . .
. . . " :. .• ..• • •...,.....
...1,•4::.. . • : .•3•-.:.'.,.•••• • . '•' ...
- ••••f.•:,.,....H,...: • . • • ..
,,.
••,,,,...,‘,:,."..,..,....
••••,...,,:•:::."...
. .".:•i,r.
. ., .:,.;•..„
.. -
,..
.....
.'•.,,:,.:,.. .
•
1
....
. ,
'
„ /..
I
r•-• ••••••';
.it't..•.,•..•i..I..'.i..::::.71 1•.:.1...:'..•'..r:"-:••:
••,:-,1•,••:::::
—..••
I •
•,. ..
.'••...•••1
I •••
...
•I •
. ,•••••■••:',••••••••;;I:',. / •••
.., .......... ,i.:.,,,#.,ii•.,.•,...,•••..•,..,„1,•
•..•..:...;••...:L..,...:,".'[....•'.;%.•,,...:.....
..•
•••••••:::',',:••••'••••'••.•'..'•''.• .;,..
....„...,.„.„•,,..•..,..,„,,... „.,„, .
• •••,•••••••••••••••••• •'••'•••••:•••1'•••••2•• • •••••'••••'•:•1:iJ•••••••,,,"••;'•• 1 .•'".••••: :•'.:
,.,..'•••
•••••'••„:.:.••••••••:?;,....
•' •••:••••••! •;•'•.••••,c•..
•••'•••
••:•'•%t••••:;•:'••:,:,••
• „
. . ••:::.•••:.„,,••• ..
••:••::::'•••':•1•,••'•?..;•,••••••• •• - '••'•••••••:•••'','„,....'„t:•••„.„
• ••'„,•-•••:','!••• •'•••„.„..1••••••••.• •
••-•,•• :•.,,...••:.
• •• ,,,•.• ••,...•
• ••■0:•,'.. '''•••••7••
•••., ••••••,...,•,i.i.,.
.Y."••••;•;7:-. •••••'••.•••,. , • 7.•,.
t••„k!' '••• •
: Fr' • .•
.„. •••••.,...„‘„•....
• .•„.
• .••• ,•• • ,
:`3",•,•,:••''••Z••'•••r-,t••••• , ::..• •••,„, •
••,.1.,••••'-'•;(.1•E„..
,. ..„,
. 4
......,.. .... ..,.;..,.:.,..-
...,.. .,.... —
...4... ..::::..,..:.:,..,;..,..r...H
..., ., _.
a)
C)
>
a" _ 111
U_
0
E. ,•
CD
ci) Il..)
U_ I
;- l'' >"' , a_
- 76
CD — '• !; CO .- C,
' •- )-•-•• • °'
C ' _ Co
..-- ,
1
,• 0
0
0
7. •
= -•-,
0 _cr) L1J
a im■ : 0 _CTI U_
Imi i
ct _............_ 1 ca.
0 (=.
CIO :-6-
E
1.a
_
NI ..-• — F-
( U _.. LL
p- c' •----- = %--
C) ' 0 (1.) cz:.
• em 0 -,•.- c-) 0 C7••
0
>,
als
0_ ' < N--
1- --- -1
(13 OD r.-------'-.11.-- a)
Sil■i -.3 =
12 T,.,L,1-1 ' if ,-or,5 FIJ , h cp =
W
03
0
o c=) j, lEm: :-c-37 u--I-
< . .-- 0 a.) •
(10) 61 C.)
(111§11)
co
= LU
03 cn F-_ 2 L1J
--_. .>-. L.L.
C CU al t•13 = U_
- = c= -
2 < c) cr, 0 c7=
• ..... Co ..— 0 -
< —
ILL LE
=
1-
-cl.) ••=, •
a). in)_ o cT) <=)
= = o
CD <
a)•
Ir. • •
co W
c
a) ;
c
cr a
Cn
0_ a CU
Eo .
a.)
o
•
C " Co
c,f, co 17;
E E
•— to
•- cn .— 4--)co
.5 -
a)
C 0 4/3
•
c
• •0
S.
S. I° 4.,(2 -1--1
> a) a)
tin .o a) Ln E
co -0 o. 2 a)
(1) (I) -0 C.
2 D
a) 4., Za)
con can 4J
.. . a) bO U
C ) Vn U C Q >:-
U
C a) O. 0 -6 C 0 = a)
CO E V) a.)
> a) =
4-) co v)
E a--4 4...) ..
c - 1
u U co
- C
O V ,a)
- U X . v)L. � co ® a) L.
Q) x O •—
a_ 4—
c1• O O a +a
0_
-1-1 i a -
‘I— LL U. c[
C OD NI o 0 0 _ aJ
a) co L. L.
O
a) 73•- •' C 0
i ® V co V
U a) U = a) a) .c E
c 0 Z c < c w
• • • • •
O O Ln
co I m
a
•
II)
O
4--)
co
LL
a
U
co
C
• — 0
LL •-
V �
C 64
7)
L
U z O
C V
Co Co
iz
c
• • •
8
'4
I4
Oki
iv
,
( S xhi'
, ue
/(4‘, 1
,....,
•,,s,,,,,
t"\ • (. ,
,..N...0- ,,,..,
likao
l' A ''. ,0
•
(3.) b13 ' k
. r .....'
U At
c .,
\ •
C • ,
Elmo . ,, 1 • c Sim
4
c
CO Lms \,,,)
0 CD °Imp
O. lim
4mo •, ,
, .
.. .., ,
•..
Li—
) (..) c e41/Z1://110) ,/s,/ ,7/ .4‘P"..•4,,,,,,,,,,h,j3,,,,i.,„,,,,, i ,,,,ty.,,
, .,4,-6.4 , , ,■';', ,:''','"^e,'';,14'1",/
, ., ,:2,.4 i',i,fr',4.',i,..-,,,X°V:•,,l'4
13C •—
C 4 . '' '',:o. ''01.41,.• '
, .
''' ' ' "144414111ekir,r^4
E iiik ,e,-,. .' ',.‘.. '$ '4,0*■.,.t.v.'1'1 i, ,"."
•MOO CO)7 "'!:;'''.4:4#1*1,41$'''''' '',.:!1**,::1;;;;; ',..'
-1:::; E -13 •..., ., *4,,,,i,o,4"4,.,.',)ak"'."?":;',4
ir
61:$
eti) ' ,,47.1th ',,, ,:,4";;;4,01.,:,li;
Cli• ,4 t '41011'4' , .`4,4,04.,':
V.,
Clio, . ,;;■';',..;,;.'y,..1,,,44,,,goilt,,,`.,,, ,', ' 4,■:',4A.,
.li■
LICS a) „P i'l,,'."/Pfl: '• fi,,,„.,
4=II =
Imm"" ,,,,, 4,,it '' ''''''''
,.4'' •'t,kr-./., .. ',.,4,2.'..
C VIII) •••••
,
0 •flon• Swim ' E
001111 ,'..1kt I 1 'p',4;■;,,,h .. , .i',''',,;,l'ik.,:t.
(a) = ititi 0 ,- A,' ,,,.). „m,,, 4,■,','
- '1,,' ■,,;4t4*/"Vfi'l,'..''
. o, 414 moiMm# .rr* .4`
, ...
411 „,i,--,.4,041,„ . „,,,,, iv
,.. ,.,
sw
a)
L.
4-J
U.
a
.c ›-
c u
4--• 0 c
L. 0 O C ® Q)
lai C = CL
CA E ci 0 '
u c
a) ea)C •� X i.
V) W +� c6 ao-+
V� 2 c cD > E
cu 0 0 o 0 .-
-
C O a
CO 0 U U a--1 "
C.0 cn O •.= O y.
. _ _ 1. v) ryp
To O c cn O .— c
• ....... ._ (n �- VI .
C.'' U '( u U — U
OD a)°) = u c0 w
V) I I I I I
• • •
., ■ .
,
,
' " ' ' ' --
„,,,,,,'' ,,,,,''',,,,,
..: , 4,4' ' ,. . .
,,./ii„
,....,, ..
i,!:,....,,,,,,:',.„..,',,,,,::
4 , ----,*-- -. -'44„.„' .',..---;';6": *'',:e:'''' .:,0''''.'':1"/;1?'4,14,;',":■'.: ' ( , ,■::' 'ro:.".. '
, :: ''W
I '
, .0'''' "' ,./,':,, ■''..!',.4,.' . ..t 40
. ■:,■ ,,,e• ' Yr '' : ■'. ''''
. ,;+'Atii4'''' '
■
, ■
°
10
;
p.,:■',..,'''
, ..,
,,,ji:,,
''e'
.",
,
'44 ' . 'r,,I•e''''i?4,'`I ' ,,
,,
r■i
.•
' '''''' ' '',,:"'4■/'''''' .'''' " -' '. .411
: C
..,
' a.)
• t
„
4
l) I'
C11.) # iii'
.',.;;-,,t,-'>-•:"•-,-t.,'kt:,,-,..offir -.
,
,
, v
.,,
01:4 .
c „
g■M
C
co ffs4 .. - ,. ' 1„. ,:r,i,:',,,',.':477,,,;,-, .; 'Itif:',4'!,,,,o',.,,',•,J,,,,,,-,..,,,,,,,,c,.!fr"...:',,,,:::(:,.
- * i , ,- ..7
1 ' ' ''''4'41*/*/Ilik, : '''' ' ';';°' ?":■,?1,'";.4.;;',/'':::::;A::.!;;,:%;,;::',1,41:.''.':;:?,it:F!:,:.,.,',',,,ic:,'',.
• ,.-* , )t, • 4' ,-!:,„ .'','717-, ' ,„I'.1,,,!.'ir.:',,it;,,/' ';').,.[.1.::'''''!2q;,,p'i,;,",, ,,^,,:'''''', ,,,,,,,,45,,,,,,,,,,i, ,,,,,,iiii,,,f,'''''',
a)
4J
LL
h 4.1
0 4aim +111 CO
W
(� L E
szu +.1
c
4-) 2
c .
a 5
E 115
4-J
V) a,
c o
ttio
Li= 13 s � ��
CO
ba0 1:3 C
• o
(in
D
0
(f)
aE.�..,
D CU
C cn E
O 0
L.-
. _ z 4.•
L. >
V 0 0
(1) LL 0
0 .0 0 a)
U CIA U C .c
x •C G D 0
CO = . (7) 8 0
I— CZ) u () '
0
x x <
Co >
� 0
� C
L. L. = L.
a) a) c n
Q_ Q_ .c 4-'
2 2 Ti) x
eL Q. cn 1 2
• • • •
W
a)
F
C
a)
4—;
6.7J
F
0
W pOr,
V
4--) (1^)'
•W
•s
^
V
c a)
an •2
ti) cu
• -
T •
• •