§ 5. Finance.  


Latest version.
  • (a)

    Generally. The finance department is responsible for the administration of the fiscal affairs of the county and for administering county controlled funds. Its functions include the clerk's office, budget preparation, accounting, revenue and license administration, risk management, and auditing.

    (b)

    Clerk. The finance director serves as clerk to the board of commissioners and is responsible for the recording and safekeeping of records of all official actions of the chief executive officer and board.

    (c)

    Budget. The department is responsible for the preparation, analysis and administration of the county's budget within legal policy, and procedural parameters.

    (d)

    Accounting. The department is responsible for the central accounting, investment and disbursement for all funds under the control of the board of commissioners and prepares all financial statements of the county. It is responsible for property control, records management, and microfilming of county records.

    (e)

    Revenue and license administration. The department is responsible for the collection of all monies due the county except ad valorem taxes and other monies collected by elected officials and the courts. The department is responsible for business licenses and alcoholic beverage regulation, for the issuance of food stamps, for the operation of courthouse area parking facilities and for meter reading, billing for water/sewer service and billing for sanitation services.

    Cross reference— Licenses, permits and miscellaneous business regulations, Ch. 15; taxation, Ch. 24.

    (f)

    Risk management. The department administers the county casualty, liability, and employees' insurance programs including workers' compensation, provides day-to-day administration of the pension programs and administers the county's safety program.

    (g)

    Audit. The department is responsible for auditing the expenditure of county funds, to ensure that they are properly accounted for according to sound accounting practices and have been disbursed in conformity with the budget, established policy of the board, and the law.

     Organizational act reference— Department of finance, § 19.