The person appointed to the
office of county accountant shall qualify within 30 days from the time of
the appointment by taking and filing with the clerk of the county an oath
to faithfully perform the duties of office, and by executing an official
bond, with sureties to be approved by the board of county commissioners,
or an irrevocable letter of credit, in either case in the sum of $20,000.
The bond or letter of credit shall contain a condition that the principal
will faithfully perform the official duties then or which may thereafter
be imposed upon or be required of the principal by law, and that at the
expiration of the term of office the principal will surrender to any
successor all property, books, papers and documents that may come into
the possession of the principal. Any bond shall be executed by a lawfully
authorized surety company, or by two sureties who shall each justify in
the amount required by the bond; and any letter of credit shall be issued
by an insured institution, as defined in ORS 706.008. When there are more
than two sureties, or more than two letter of credit issuers, they shall
justify in an amount which the aggregate shall equal double the amount of
the bond or letter of credit. Every surety upon such official bond other
than lawfully authorized surety companies must make an affidavit, which
shall be indorsed upon the bond, that the surety is a resident and
freeholder in the county in which the bond is filed, and worth in
property situated in the county, exclusive of encumbrances thereon,
double the amount of the undertaking over and above all sums for which
the surety is already liable or in any manner bound, whether as
principal, indorser or surety, and whether such prior obligation or
liability is conditional or absolute, liquidated or unliquidated, due or
to become due. All persons offered as sureties on official bonds may be
examined on oath as to their qualifications by the officers whose duty it
is to approve the bond. [Amended by 1981 c.216 §2; 1983 c.310 §3; 1991
c.331 §47; 1997 c.631 §427]
Whenever, in the opinion of the board of county commissioners, the county
accountant’s letter of credit, bond or any surety thereon becomes
insufficient, the board shall require an additional bond or letter of
credit. An additional bond or letter of credit shall also be required
when a surety to a bond dies or ceases to be a resident of the county.
The county accountant or any of the deputies of the accountant, who are
required by law to give bonds or letters of credit, may present as surety
any lawfully authorized surety company, to be approved by the county
commissioners, and the commissioners may pay the premium thereon.
[Amended by 1981 c.216 §3; 1983 c.310 §4; 1991 c.331 §48; 2005 c.22 §160] A county accountant shall
be liable on the official bond required under ORS 210.120 or 210.130 for
the acts and omissions of any deputies, assistants, clerks and employees
appointed by the county accountant, and the official bond shall contain
such a condition. [Amended by 1981 c.216 §4; 1983 c.310 §5] A county accountant
may require the deputies, clerks, assistants and employees of the
accountant to give bonds of indemnity, with sufficient sureties, or to
give an irrevocable letter of credit issued by an insured institution, as
defined in ORS 706.008, for the faithful performance of their duties.
[Amended by 1981 c.216 §5; 1983 c.310 §6; 1991 c.331 §49; 1997 c.631 §428]The demand of a county accountant for monthly salary shall be
audited, allowed and ordered paid by 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 1965 c.251 §5; 1981
c.216 §6; 1983 c.310 §7](1) The county accountant shall be the accounting officer of the
county. All demands, accounts or claims against the county shall be
presented to the accountant with the necessary evidence in support
thereof, and the accountant shall examine and audit the same. If the
accountant finds such demands, accounts or claims correct, lawful, just
and valid, and authorized by the board of county commissioners, the
accountant shall indorse them as audited and approved, with the date
thereof. After auditing and approving any such claim, the accountant
shall draw an order on the county treasurer for the payment thereof,
which order the county treasurer shall, when presented, either pay or
indorse “Not paid for want of funds,” as provided in ORS 208.020.
(2) If a demand, claim or account and evidence in support thereof
is not sufficient to satisfy the accountant as to its correctness,
lawfulness, justness or validity, the accountant shall indorse the same
as audited and rejected, with the date thereof, and report the same to
the board of county commissioners with such explanation as the accountant
may deem necessary.
(3) The accountant shall receive and preserve in the office of the
accountant all accounts, books, vouchers, documents and papers relating
to the accounts and contracts of the county, its debts, revenues and
other financial affairs.
(4) The accountant shall give information as to the exact condition
of the treasury and of every fund thereof upon demand by the board of
county commissioners, or any member thereof.
(5) All claims approved and ordered paid shall be numbered
consecutively, and the order drawn for the same shall designate the fund
out of which it is payable. [Amended by 1981 c.216 §7; 1983 c.310 §8] Any law or rule
providing for the payment of any demand of any kind or nature, except the
salary of the county accountant, out of the treasury or any fund thereof,
whether from public funds or private funds deposited therein, shall be
construed as requiring auditing and approval by the accountant, and an
order of the board of county commissioners before payment. No order or
warrant for the payment of any demand shall be valid, either in the hands
of the original payee or holder, or any transferee or assignee thereof,
unless the demand for which the same was issued shall have been first
duly audited and approved by the accountant. [Amended by 1981 c.216 §8;
1983 c.310 §9] No demand shall be
allowed by a county accountant in favor of:
(1) Any corporation or person in any manner indebted to the county,
except for taxes not delinquent, without first deducting the amount of
any indebtedness of which 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 and allowed.
(3) Any officer who has neglected to make official returns or
reports in the manner and at the time required by law or the requirements
of the board of county commissioners.
(4) Any officer who has neglected to comply with any provision of
law regulating the duties of the officer.
(5) Any officer or employee for time absent without legal cause
from the duties of such officer or employee during office hours. The
accountant must always examine on oath any person receiving a salary from
the county touching such absence. [Amended by 1981 c.216 §9; 1983 c.310
§10] A county accountant may
administer oaths. The accountant may require any person presenting for
settlement an account or claim for any cause against the county to be
sworn before the accountant touching such account or claim, and when so
sworn to answer orally as to any facts relative to the justice and items
of such account or claim. No demand shall be approved, allowed, audited
or paid unless it specifies each item, date and amount composing it.
[Amended by 1981 c.216 §10; 1983 c.310 §11] A county accountant shall:
(1) Keep a register of all claims presented against the county and
place upon each a uniform mark or stamp, to indicate that it has been
examined by the accountant.
(2) Keep an account with each department of the county government
and with each county official.
(3) Check the deposits made with the county treasurer, by the
several officers, of the 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 with the county treasurer.
(4) Establish and maintain, in each department and office of the
county, such system of keeping accounts and transacting the county
business as shall secure accuracy, economy and protection of the county’s
interests.
(5) At all times have access to any and all public books, records,
and documents kept by the various officers of the county.
(6) See that all fees, dues or funds of any description, or on any
account to which the county is entitled, are deposited with the county
treasurer; and immediately report to the board of county commissioners
any officer in default in this regard.
(7) Examine all reports of sheriffs, as to the collection of taxes,
and all other general or special reports of officers or persons where any
of the county’s finances are involved, and report to the board of county
commissioners findings and recommendations in each case.
(8) Prepare and publish, at the close of business on June 30 of
each year, a statement showing the contracts entered into by the county
for the year covered by the report, the name of the contractor, the work
contracted for, the amount of the same, whether the bonds were required
and the amount and whether let privately or by public bidding, and also
publish a certified statement of the assets and liabilities of the county.
(9) Prepare at least once in each calendar year an exhibit of all
receipts and disbursements of the county fund for the year. Such exhibit
shall also include a detailed statement of the expenses of the county,
segregated as to each office and each department of the county government
and business, showing the total amounts for which warrants or orders were
issued or drawn during the year, and a statement showing the total amount
of money paid into the county treasury for the year, from what source
derived, and the amounts apportioned to the various funds. [Amended by
1981 c.216 §11; 1983 c.310 §12; 1991 c.683 §1] A
county accountant shall establish a standard system of keeping accounts
and a uniform method of statements for the same. The books of the
accountant shall at all times be subject to the inspection of the board
of county commissioners, or any member thereof, and of the grand jury, or
to any person or persons appointed by the board or by the grand jury to
examine the same. [Amended by 1981 c.216 §12; 1983 c.310 §13] (1)
A county accountant shall have prepared suitable forms of receipts, and
from time to time shall deliver to the treasurer and to every officer
authorized by law to charge any fee, commission, percentage, allowance or
compensation for the performance 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 officer receiving them, the officer shall file a record of the
receipts issued and keep the same in convenient form for examination.
(3) Whenever any receipt is issued by any officer, it shall contain
the date issued, the name of the person making payment, the amount of
payment, the nature of the service for which the charge is made and the
name and official designation of the officer performing the service.
Corresponding entries shall appear on each record of the receipt.
(4) The receipt shall be given to the person making payment, and at
the close of each day a record of such receipts shall be filed with the
accountant.
(5) Each officer receiving any fee, commission, percentage,
allowance or compensation, as described in this section, shall, on or
before the fourth day of 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 duplicates of all receipts issued by the treasurer with the
accountant.
(7) All such payments by officers to the treasurer shall be
accompanied by an itemized statement of the various services for which
charges were made and the amount of each charge. Each officer shall file
a duplicate of the statement with the accountant.
(8) Every officer receiving blank receipts from the accountant
shall, on or before the fifth day of each month, exhibit to the
accountant all unused receipts remaining. [Amended by 1981 c.216 §13;
1983 c.310 §14]_______________CHAPTERS 211 TO 213[Reserved for expansion]
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