Costs Accounting
Wasco County's Public Works Department's cost accounting system is mandated by the State of Oregon to track dedicated road funds. The computerized system we use is called IRIS (Integrated Road Information System), installed and maintained on-line by the Association of Oregon Counties in Salem, Oregon.
All labor costs, material costs, and equipment costs (loaded rates) are charged to county roads through the use of a time card system. For example when Joe Smith is grading a county road his labor hours, equipment hours (for the grader and pickup), and any materials used are charged directly to that particular county road. All overhead costs are loaded into labor and equipment billing rates.
Using this information we are able to run reports to track maintenance costs, construction costs, and to make budget projections for the upcoming year. This information is also used to get costs for a variety of reports, including the annual Local Road and Street Questionnaire, used for State and Federal accounting purposes.