(A) At the beginning of each fiscal year, the total amount of the appropriation represents the free balance, or unused appropriation amount, for each account.
(B) As expenditures are made during the year, the amount of the expenditure is subtracted from the free balance to keep an accurate record of the exact amount of the unused appropriation at any time.
(C) When any item is ordered, the free balance is encumbered in that amount, although it may be considerable time before the actual expenditure occurs.
(D) The County Judge shall write and sign all warrants directing the Treasurer to make payments authorized by Fiscal Court. The County Judge shall maintain a record of all warrants.
(E) At the close of each fiscal year, the County Judge will be responsible for the preparation of records necessitated by the annual county audit and audit of the County Judge’s office. The annual audits of the books, accounts and papers of the county and the County Judge shall be conducted by the state’s Auditor of Public Accounts or a certified public accountant.
(Ord. 21.230-1, passed 7-8-2021)