(A) It is the intent of this section to implement adequate accounting controls so that clear and accurate records and supporting documentation will be available for audit to support all allocations of expenses and operating costs among certain county offices and departments.
(B) Costs of administrative departments responsible for providing services to other county offices and departments shall be prorated and allocated on a reasonable and equitable basis. Administrative costs to be allocated shall include, but not be limited to personnel and payroll, financial auditing, accounts payable and purchasing, data processing and general maintenance.
(C) In order to facilitate cost allocation for the commission offices and the pro rata millage funded office, the annual county budget for each of these offices (Treasurer, Collector and Assessor) shall contain specific line items appropriated as the anticipated estimated cost allocation. The specific costs shall be computed in accordance with the administrative provisions of this section on an annual basis, with the method of cost allocation the annual reimbursement of allocated cost to the General Fund at the end of the budget year.
(D) Accounting controls shall be implemented by the County Judge's Office implementing the provisions of this section to provide clear and accurate records and supporting documentation to support all computations and prorations in the allocation of costs among county offices and departments. Expenses shall be summarized by expenditure account classification at the end of the year, with the total expense to be allocated posted to each relevant office/department budget. Allocation bases for allocating services to benefitting departments shall be documented for each administrative cost area, with computations and prorations footnoted. Guideline administrative costs and bases for allocation among county offices and departments are made a part of this section by reference.
(Ord. 83-24, passed 7-22-88)