Skip to code content (skip section selection)
(A) The County Judge/Executive is responsible for administering the provisions of the County Budget Ordinance when adopted by the Fiscal Court. All or part of the financial management duties may be assigned to a Finance Officer, whose job description shall include, but not be limited to:
(1) Receipt of all claims against the county;
(2) Prepare and submit a master claims list to the Fiscal Court for review;
(3) Prepare checks on claims reviewed by the Fiscal Court;
(4) Co-sign all checks with County Treasurer;
(5) Maintain an appropriations ledger;
(6) Prepare a quarterly financial statement, which shall be transmitted to the Fiscal Court and State Local Finance Officer, as well as posted in a conspicuous place near the front door of the Courthouse and Fiscal Court building;
(7) Present the quarterly financial statement at the next Fiscal Court meeting;
(8) Reconcile the appropriation ledger with the Treasurer’s appropriation ledger at least once a month;
(9) Issue purchase orders and maintain a purchase order ledger; and
(10) Maintain time and attendance records, including vacation, sick leave and the like.
(B) The County Judge/Executive shall pay all financial claims against the county after approval by the Fiscal Court. However, some claims as outlined in § 30.024 of this chapter may be paid prior to Fiscal Court approval. All such claims shall be within the line item amounts of the county budget.
(C) The County Judge/Executive shall be responsible for preparing and signing all warrants directing the County Treasurer to make payment authorized by Fiscal Court and maintaining a record of such warrants.
(D) At the close of each fiscal year, the County Judge/Executive shall prepare records necessitated by the annual county audit. The annual audit shall be conducted either by the State Auditor of Public Accounts or a certified public accountant.
(Ord. 4-2014, passed 7-31-2014, § 2.4)