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Benton County Finance & Tax - Financial Statements
Financial Reports
Each year, the Benton County Finance and Tax Department prepares an Annual Comprehensive Financial Report (ACFR) 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 ACFR.
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.
In 2017 Benton County received its 28th consecutive Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association (GFOA) for its fiscal year 2016-2017 CAFR.