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Budget committee tentatively approves five departments for CAPA grant application — assessor, clerk, tax, HR and GIS
Summary
At the April 8 meeting Harney County’s budget committee tentatively approved five departments — Assessor, County Clerk, Tax (Collector), Human Resources/Finance and GIS — to be included in the county’s CAPA (Capital Assistance/Assessment) grant application that apportions shared costs for property tax assessment and collection services.
The Harney County Budget Committee voted on April 8, 2025, to tentatively approve five county departments to be included in the CAPA (often known in counties as the “CAFA/CAPA”) grant application. The departments are the Assessor, County Clerk, Tax/Collector, Human Resources/Finance and Geographic Information Systems (GIS).
County staff explained that the CAPA grant applies to the portion of those departments’ work that directly supports assessment and tax collection functions (for example, a percent of an HR clerk’s time for payroll related to the assessor/tax staff, a percentage of building maintenance apportioned by square footage to the assessor’s offices, vehicle usage attributed to the assessor, and GIS staff time tied to mapping and assessment support). Staff emphasized the grant application requires a clear accounting of the share of each department’s costs that supports assessment and collection work rather than whole‑department budgets.
Committee members questioned the presentation of some internal charges in the general fund budget where listed line items for ‘internal assessor’ costs appeared as zeros in recent fiscal years’ actuals. Staff explained that the county accounts for some shared costs in central maintenance or general operations lines and that the CAPA application requires showing the assessor’s share of those costs. When those charges are internal transfers within the general fund they net to zero as cash moves only across sub‑accounts; the committee agreed staff should align actuals and budgets to reflect those internal allocations for clarity and for grant substantiation.
After questions and a short discussion the committee made and seconded motions to tentatively approve the five departments’ budgets for inclusion in the CAPA grant application. Staff said they will finalize worksheets and submit the grant application once the committee confirms the items at the next meeting.
