§ 5-21-124. Education Department — Withdrawal From System
In the event the director or purchasing agent established under this chapter does not maintain records, follow accounting and budgetary procedures, and submit timely reports and information as prescribed by state law and the commissioner of education, the commissioner, after a hearing on the issue of such neglect, shall remove the education department of the […]
§ 5-21-125. Violations — Penalties
Any official or employee of the county, or of any institution or agency thereof, who fails or refuses to perform the duties required by this chapter or who fails or refuses otherwise to conform to this chapter commits a Class C misdemeanor, and is subject to removal from office or position.
§ 5-21-126. Adoption of System
This chapter shall be local in effect and shall become effective in a particular county upon a two-thirds (2/3) majority vote of the county legislative body adopting this chapter, or upon a majority of the voters casting votes in any election held for the purpose of approving this chapter. The procedure for elections held for […]
§ 5-21-112. Appropriations — Later Modifications — Impounding
The appropriations made in the appropriation resolution, or any amendment thereto, shall constitute the limit to expenditures for the various purposes and from the several funds of such county for the fiscal year covered by the resolution, and no expenditure shall be made or obligation created in excess of such limitation. Any resolution presented to […]
§ 5-21-113. Expenditures — Minor Adjustments
The appropriations made by the county legislative body shall constitute authorization for the expenditures contained therein unless otherwise limited by the county legislative body. Expenditures may be made and obligations created against any appropriation to an aggregate total of the amount appropriated. The expenditures and encumbrances against the amounts appropriated shall be made only upon […]
§ 5-21-114. Monthly Reports
The director shall make a report at the end of each month showing the condition of the budget. Such report shall show for each item of appropriation, or allotment thereof, the total expenditures for the month and the year to date, the amount of outstanding encumbrances and the amount of the unencumbered balance. Such report […]
§ 5-21-115. Accounting System — Preaudit of Invoices, Etc
There shall be set up and maintained in the department a system of fiscal procedure, control and centralized accounting, which shall be under the administrative control and direction of the director. The procedures and records shall be maintained in accordance with § 5-21-103(d). Before any obligation against the county shall be paid or any disbursement […]
§ 5-21-116. Disbursement Warrants
All disbursement warrants drawn on the county trustee for the obligations of all county departments, agencies, and officials, including the county mayor, the county highway department, and the county department of education, shall be signed as provided in this section. The disbursement warrants shall be prepared in the finance department, and provided to each department […]
§ 5-21-107. Director — Duties
The director shall oversee the operation of the department in the functions established by this chapter, and shall be responsible for the implementation of the policies of the committee or such special committees established by the county legislative body. The director shall, among the director’s duties, install and maintain a purchasing, payroll, budgeting, accounting and […]
§ 5-21-108. Director — Deputy
A person employed by the finance department shall be recommended by the director and approved by the committee to serve as deputy director of finance. The person employed for this position shall perform such duties and responsibilities as assigned by the director. In the absence of the director, the deputy director shall perform the duties […]