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 DeKalb County
 Code of Ordinances
 ORGANIZATIONAL ACT

  § 19. Department of finance.  

Latest version.

  • (a)

    The department of finance is hereby established as a permanent administrative unit of the county government. The department shall be under the control and supervision of the director of finance. The department of finance shall perform the following functions:

    (1)

    Keep and maintain accurate records reflecting the financial affairs of the county.

    (2)

    Compile the annual budget covering all county funds.

    (3)

    Make quarterly allotments of monies appropriated and budget to each department, office or agency of the county entitled to receive same.

    (4)

    Maintain current control accounts over the collection and deposit of monies due the county from taxes and other sources.

    (5)

    Examine all claims against the county and make recommendation as to payment.

    (6)

    Maintain budgetary control accounts showing encumbrances for obligations entered into, liquidation of such encumbrances, unencumbered balances of allotments, unexpended balances of appropriations.

    (7)

    Maintain proprietary accounts of the current assets and of the liabilities of all county funds.

    (8)

    Prepare and issue quarterly financial reports of the operations of all county funds.

    (9)

    Maintain property control records of all county property, including equipment and stores, and supervise stores.

    (10)

    Plan and prepare for meeting the financial needs of the county, project financial requirements, recommend means of financing those requirements and advise the chief executive and the commission on financial matters.

    (11)

    Perform such other duties as may be assigned by the chief executive.

    (b)

    The director of finance shall certify to the chief executive and to the commission on March 31, June 30, September 30 and December 31 of each year a statement of county finances which shall reflect the overall county financial position by individual funds as well as a comparison of cash revenue collections by source with the budget estimates of cash revenues by source and also a comparison of departmental expenditures with budget appropriations. The chief executive shall cause the June 30 and December 31 statements to be published in the official organ of DeKalb County one (1) time and a copy posted on the county courthouse bulletin board within thirty (30) days of each date.

    (c)

    Except as hereinafter provided, the provisions of this section are advisory only, and the chief executive, subject to the approval of the commission, may provide for the organization or reorganization of the department of finance and may specify and provide for the powers and duties of the director of finance and other personnel of the department of finance in such manner as may be necessary or desirable for the efficient and effective operation of the department of finance. The department of finance and the office of director of finance shall not be abolished by the chief executive or the commission.

(Acts 1981, p. 4304, § 1)