Finance

The City of Harrisburg works hard at developing a relationship of trust with its citizens.  One way to do this is to share financial information.  Our finances are an "open book" and we are happy to answer any of your questions. 

Here are some basics about the city's finances

• The City operates on a fiscal year that begins July 1st and ends on June 30th.
• A Budget Committee made up of seven elected city officials and seven community volunteers reviews each year's budget.
• As each fiscal year ends, an independent Auditor conducts an audit of the City's finances for the concluded year and reports back to the City Council on whether or not appropriate accounting procedures had been used and if the City's finances are accurately reflected in the financial reports.
• The State requires the City to use fund accounting.  This means that different financial needs are accounted for in separate funds.  The City of Harrisburg operates under these funds:

• General Fund
• Water Fund
• Water Reserve Fund
• Sewer Fund
• Sewer Reserve Fund
• Street Fund
• Storm Water Fund
• Bike Path Fund
• Community and Economic Development Fund
• Library Fund
• Office Equipment Fund
• Equipment Fund
• Debt service Fund
• Systems Development Fund
• Building Permit Fund
• Electrical Permit Fund

• The ability to transfer between funds is controlled by State law and can only happen in limited situations.
• Some funds, like the Water Fund and Sewer Fund, are considered "Enterprise Funds".  They must be operated like a business and must be self-supporting.  In other words, the City must bring in enough revenue from charging for the sale and distribution of water to cover the costs of operating the water system.
• The City's revenues come from the following sources (from highest to lowest revenue amounts):

• Water and Sewer revenues
• Property taxes and assessments
• State revenue sharing
• Franchise fees
• Licenses and permits
• Fines

• The City operates under public contracting regulations which require that a bid process followed in most situations.  This provides assurance to citizens that contracts issued by the City are for reasonable amounts.

Want more information on how the City of Harrisburg spends its citizens' money?  The City's budget is a public record.  You can get a copy of the budget or ask other financial questions by contacting the Finance Officer at 541-995-6655, or by sending an email to cnelson@ci.harrisburg.or.us.