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Commissioners flag misdirected solid-waste sale proceeds; ask staff and counsel to correct accounting
Summary
Staff told the board that proceeds from three solid-waste properties (~$95,900) were deposited into the county properties foreclosure account instead of solid-waste accounts; commissioners cited ORS restrictions on disposal fees and asked staff and county counsel to correct the entries and report back.
County staff raised an accounting error in which proceeds from three sold properties that had been owned by the solid-waste program were deposited into a county properties foreclosure fund rather than into the solid-waste account. Staff said the proceeds in question total $95,900 and that the sales dated to fiscal years 2020 and 2021. The issue was discovered when staff could not find the proceeds credited to the solid-waste portfolio.
Commissioners and staff debated how the deposits were handled historically: staff said property-sales deposits were pooled and journal entries later routed proceeds to departments, while others said county-owned properties should not be placed into the foreclosure fund because statutes and county practice require proceeds to be used by the originating department. Commissioner Minty cited ORS provisions governing use of disposal fees (spoken in the meeting as "o r s 4 5 9 dot 2 84") and emphasized that solid-waste fees must be spent to operate or enhance disposal sites or used to reduce fees.
Board members noted potential budget impacts if property-sales revenue is not available to cover operating costs and discussed timing around upcoming foreclosure sales. Commissioners asked staff to pull the governing ORS language, confirm procedures with county counsel, review a clarification email Marcus sent to Terry and the commissioners, and return with recommendations and corrected accounting entries. No formal corrective motion or vote was recorded during the meeting; staff indicated the county would bill for time spent resolving the issue.
The board also discussed blighted properties, including one near a school in Bonanza, and clarified that code-enforcement liens and tax foreclosures follow different rules, which staff said would also be reviewed. The commissioners directed staff and counsel to research statutes and return with specific instructions and any required budget actions.
