Finance

About the Department


The Rockingham County Department of Finance plays an integral part of the day to day operations throughout the county. Some of duties they perform include school and county payroll, accounts payable, and utility billing. The Finance Department aims to assist all areas of the local government in making sure that Rockingham County citizen’s needs are met.

Finance Administration: The Finance department employs one accounting technician to manage all administrative tasks related to Finance. Billie Jo also codes various utility bills, administers the purchasing card process, assists with procurement review and any other duties necessary for the administration of the department.

Payroll - The payroll department provides payroll services for all county and school employees. They are tasked with financial reporting, retirement account reconciliations and benefit accounting. Jennifer Dellinger is the payroll supervisor. Mandy Wendel processes school payroll and Michelle Armentrout processes county payroll.

Accounts Payable - The accounts payable department pays invoices for all county and school department. They manage all purchase orders, store accounts and 1099 reporting. Carla Smith and Betty Puffenbarger process all school invoices and Monica Ewell processes all county invoices.

Accounting - The Finance department employs one senior accountant that performs all account reconciliations and manages year-end financial reporting. Angela Hernandez cover all entries and oversight of the general ledger. The Accounting Technician Tsega Dagne prepares monthly reconciliations, general billings, utility reconciliations, assists with accounts payable, self-insurance journal entries, Lake Shenandoah Quarterly Report and other various tasks as needed throughout the department.

Finance Director - Rebecca Guthrie is the Finance Director and manages all areas in the Finance Department. Payroll, accounts payable, capital planning and reporting, purchasing and financial reporting are the main areas of direct oversight.


Rockingham County Budget


View All County Budgets

FY25 Budget in Brief


Annual Comprehensive Financial Report (ACFR)

Most Recent Report | View All Financial Reports


Financial Policies

Financial Policy Guidelines
Disposal of Surplus Property Policy

Rockingham County Investment Policy 

Rockingham County Purchasing Card Policy

Tax on Giveaways

Travel & Expense Policy


Staff Directories