- a weekly column published in the Pioneer Press

This past week a constituent asked whether my column was written as an official  representative of the Board of Supervisors, as a representative of District 5 or as a private citizen. Official positions of the Board of Supervisors are delivered by the Chairman of the Board, Bill Hoy, (or his delegated representative.) . Occasionally, when an issue has come before the Board, such as the CIP (Conservation Implementation Plan,) I will characterize my sense of the Board's response at the public meeting. My Column is written from the perspective of District 5. I try and identify my own feelings about an issue as a representative by using phrases such as "my concerns are" or "in my opinion." Hope that clarifies things. 

As budget time roles around again, I thought I would continue with my columns on departments funded by the General Fund. Auditor -Controller Leanna Dancer has been elected to oversee the auditing and recording functions of Siskiyou County. The Auditor-Controller's Office provides financial accounting, property tax and auditing services to County Departments and agencies; County Schools and special districts whose funds are kept in the County Treasury.   The Auditor-Controller also has a duty to the People to make sure that taxpayers' monies are used in accordance to law.

Special Districts are districts within the county that are governed by their own elected board, for instance: the Fort Jones, Etna, Happy Camp and Hornbrook Cemetery Districts; Siskiyou Resource Conservation District, or the Sawyers Bar Water District. The county may perform audits for special districts, or they may contract with a CPA to do the audit. The Auditing Department also performs the complicated tax rate calculations that determine the correct amount of tax to be distributed to the various special districts.

The Auditing Department performs the principal accounting tasks for the County. This includes keeping track of all revenues coming into the County ("accounts receivable")  and all expenditures going out from the County ("accounts payable.") One could say it balances the County "checkbook" (bank and treasury accounts.)

The Payroll section of the Department issues paychecks to all County employees every two weeks. This includes keeping track of W-2, employee benefit (health insurance) and retirement plan deductions. It also includes managing a certain portion of the employee benefit program.

The Department also keeps track of County assets, including "fixed assets," (buildings and other property,) and inventory control over movable property, such as equipment and vehicles. It handles contracts for services that range from operating a landfill to providing institutional care for behavioral health patients. It also handles claims for travel expense and other reimbursements.

One of the important functions of the Auditor is to produce the annual budget document. This is the financial blueprint prepared from the County down to the Department level, including all the specially designated grant-funded pots of money and accounts. The several inch thick report includes all the expected revenue and expenses for operating departments, programs and various functions in the fiscal year. (Siskiyou County's fiscal year runs from July 1 to June 30 of each year.)

The budget must be balanced - it is not just a paper doorstop. That means the County and its Departments and programs cannot spend money that it doesn't have. Like a pie, when the pie gets smaller, either all the slices have to get smaller in portions or some department has to forego their portion so some other department can continue to get the same amount.

Although the budget is a best expectation of the finances of operating within County means during the next fiscal year, personnel, revenue, programs and other things change throughout the year. Department heads and the Board of Supervisors are constantly making changes to keep things in balance. It is not easy to keep the balance, particularly when the State makes unexpected changes in revenues and programs. The Auditing Department plays a key role in providing accurate and timely financial information to the Board of Supervisors, other County offices, and Siskiyou County residents.

The Recorder's Office is responsible for the official recording of legal and other documents. This includes documents such as real estate transactions, vital statistic records, (birth, death, marriage,) financing statements and maps. The office processes over 23,000 real and personal property documents and over a thousand birth, death and marriage records annually.

All these are recorded and "archived" (kept) for public access. The records are also used by County Departments such as the Assessor, Health Services, Public Social Services and Planning. In the event of a disaster, these vital records have also been duplicated and stored in an off-site location. All records, except those otherwise required by law, are open for public inspection. The Recorders Office is currently working on making records computer accessible.