The Finance Department is responsible for four primary County functions: property tax collection, accounting, treasury management and long-term debt administration. Its activities include:

  • Annual budget coordination
  • Financial planning
  • Internal/external financial reporting
  • General accounting
  • Accounts payable
  • Payroll processing
  • Developing and maintaining capital asset records
  • Property tax billing/collection
  • Property taxes distributed to taxing districts
  • Cash management/investments
  • Revenue collection
  • Dog licensing and administration
  • Managing long-term debt
  • Collection/administration of transient room tax

Deschutes County Treasury


The Treasury Division is responsible for investing the County's idle cash in accordance with the guidelines established by the Board of County Commissioners and the County's Investment Committee. These guidelines require investment in securities that minimize the risk of loss of principal. The Treasury Division is responsible for preparing the documentations related to the County's general obligation bonds, certificates of participation and other long-term debt securities.

Wayne Lowry - Finance Director

Wayne Lowry, Finance Director

Wayne Lowry joined Deschutes County as Finance Director Monday, July 8, 2013. His experience includes over 30 years of local government finance and accounting. He most recently served Sherwood School District as Chief Financial Officer.

Prior to his employment with Sherwood School District, Wayne worked for Washington County, Oregon as the Chief Finance Officer. During his employment with Washington County, he managed a $350 million debt and treasury portfolio. His other responsibilities included purchasing, accounting and financial reporting. Wayne's professional experience includes serving as Finance Director for the City of Tigard, Oregon, and as an internal auditor for Orange County, California.

Wayne has a Bachelor's Degree in Business Administration - Accounting from the California State University, Long Beach. He is a Certified Public Accountant, is the past president of the Oregon Municipal Finance Officers Association, and participates on the Public Employee Retirement System (PERS) Employers Task Force.

The Deschutes County Finance Director serves as the Chief Financial Officer for the County and is the financial advisor to the County Administrator and the Board of County Commissioners.