§ 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 […]
§ 5-21-103. Finance Department — General Provisions — County Hospitals and Nursing Homes — Exclusion From Coverage of Chapter
There is hereby created a finance department to administer the finances of the county for all funds of the various departments, agencies and boards that are handled by the county trustee. The accounting, bank accounts, personnel and salary policies, and other policies of the funds and offices of the clerks of courts, county clerk, register […]
§ 5-21-104. Financial Management Committee — General Provisions
A county financial management committee is hereby created. The committee shall consist of the county mayor, supervisor of highways, director of schools, and four (4) members elected by the county legislative body at its regular September session of each year or at any subsequent session. The four (4) members elected by the county legislative body […]
§ 5-21-105. Special Committees — General Provisions
The county legislative body may authorize the committee to assume the functions of any or all of the following special committees or the county legislative body may by resolution create: A budget committee; An investment committee; or A purchasing committee. Except as provided in subdivision (b)(2), upon creation, the special committees shall be composed of […]
§ 5-21-106. Director — Appointment and Compensation
The committee shall appoint the director. The committee may dismiss the director, subject to the approval of the county legislative body. The director shall for all purposes be an employee of the county. The director shall have a minimum of a bachelor of science degree from an accredited college or university. Such person shall have […]
§ 5-21-101. Short Title
This chapter shall be known and may be cited as the “County Financial Management System of 1981.”
§ 5-21-102. Chapter Definitions
As used in this chapter, unless the context otherwise requires: “Committee” means the county financial management committee; “Department” means the finance department; and “Director” means the director of the finance department.