Historical data such as naturalization, birth, and death records have been preserved at the Benton County Records Office.

Financial Reports

Each year, the Benton County Finance and Tax Division prepares a Comprehensive Annual Financial Report (CAFR) in compliance with state statutes. These reports are audited in accordance with generally accepted auditing standards by an independent certified public accounting firm licensed to perform municipal audits in the state of Oregon.

Oregon Statute 297.405 requires an annual independent audit of the County’s accounts and fiscal affairs. In addition to providing an opinion on the basic financial statements, an independent certified public accountant must provide reports on internal control structure, internal control over financial reporting, compliance with state and federal laws, and compliance with the Office of Management and Budget (OMB) circular A-133 as applicable to major federally funded programs. These reports are included within the County’s annual CAFR.

As required by Oregon Statute 294.250, Benton County Finance and Tax Division prepares a monthly schedule of expenditures. The report includes the following information:

• Vendor Name:  The name of the vendor to which the payment is made
• Check Date: The date the check was printed from the system
• Check No: The check number assigned to the payment
• Fund: The County fund being charged with the payment
• Account Charged: The line item being charged for the payment
• Amount: Amount charged to the particular line item

This schedule excludes any payment made for personal services of regular County officers and employees occupying budgeted positions.

       05-2010 Schedule of Expenditures

       06-2010 Schedule of Expenditures

       07-2010 Schedule of Expenditures

GFOA Certificate of Achievement for Excellence in Financial Reporting

The Government Finance Officers Association (GFOA) established the Certificate of Achievement for Excellence in Financial Reporting Program (CAFR Program) in 1945 to encourage and assist state and local governments to go beyond the minimum requirements of generally accepted accounting principles to prepare comprehensive annual financial reports that evidence the spirit of transparency and full disclosure and then to recognize individual governments that succeed in achieving that goal.

On May 26th, 2009 Benton County received its 20th consecutive Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association (GFOA) for its fiscal year 2007-2008 CAFR.