This is the latest in a series of Oconee County government profiles, completed by department heads and presented as part of the Daily Journal/Daily Messenger “My County Agenda” initiative. Readers are encouraged to ask any questions they may have after reading this story by logging on to www.upstatetoday.com, clicking on this story and then following the directions that accompany the story.

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Oconee County Finance Department

Director, Phyllis Lombard

Educational Background: Business Management/Accounting

Work history: Business Management/Accounting

Tenure: 12 years as director; 28 years with Oconee County

Contact information: plombard@oconeesc.com

Department Information

Staff: Eight, including director

Budget: I have presented to the Administrator a budget for the 2008-2009 Fiscal year, which reflects a 14 percent decrease. Of course this is pending further review. My reductions are proposed in training and the professional costs.

History: The Finance Department is responsible for managing all the county’s fiscal affairs. This department supports all county departments with budget and accounting services, financial reporting, capital projects, debt financing, fixed asset accounting and payroll.

Responsibilities:

Authorization — Programs are operated in accordance with the County Council and administrator’s specific authorization.

Recording — Transactions are recorded as required by policies and procedures, both to maintain accountability of assets and to permit preparation of financial statements.

Access to Assets comes from authorization of the County Council and administrator.

The authoritative body that establishes generally accepted accounting principles for State and Local governments is the Governmental Accounting Standards Board (GASB). Within the framework of state law and these generally accepted accounting principles, county government sets its own policies. Policies also follow those of the National Council on State and Local Budgeting, Governmental Finance Officers Association and the International City/County Management Association.

State law requires counties to approve capital budgets each year. The state constitution and state law govern the budget process as does the The United States General Accounting Office — Standards of Audit of Government Organizations. Federal law applies to the budgeting and reporting of federal funds.

Assumed duties: Accounting, budgeting, debt administration, internal audits, capital projects, property management and control and revenue management.

Recent accomplishments: Completion of Oconee County's first comprehensive annual financial report and fiscal analysis and, personally, becoming a certified governmental finance officer.

Current goals and objectives:

Continue to maintain compliance with State and Federal reporting requirements and process accounts payable checks in a cost-effective manner.

Continue to maintain a general fund balance between 15 percent and 20 percent of the annual general fund expenditures.

Continue to maintain or to improve the County’s rating with rating agencies.

Ensure the long-term financial success of the County through sound financial management practices.

To maintain compliance with State and Federal regulations and reporting requirements.

To process requests for grant payments or reimbursements in a timely manner and to actively seek and identify available grant funding.

To clearly present grant application opportunities to the County Administrator for his recommendation to County Council regarding same and to coordinate and provide administrative oversight for all Local, State and Federal grants assuring that the conduct of those involved in the grant activity maintain compliance with grant provisions.

To provide resources and technical support to community-based and non-profit organizations that wish to pursue grant funding.