§ 30.023  PROCEDURES FOR FISCAL ADMINISTRATION.
   (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)