(A) At the beginning of each fiscal year, the total amount of the appropriation represents the free balance, or unused appropriations 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 an item is ordered, the free balance is encumbered in that amount, although it may be considerable time before the actual expenditure occurs.
(D) The Judge/Executive shall sign all warrants directing the Treasurer to make a payment authorized by Fiscal Court and maintain a record of the warrants.
(E) At the close of each fiscal year the Judge/Executive will be responsible for the preparation of records necessitated by the annual county audit and audit of the Judge/Executive’s office. The annual audits may be conducted by the State Auditor of Public Accounts or a certified accountant to audit the books, accounts and papers of the county and the Judge/Executive.
(Ord. 4-92 § 2.5, passed 5-26-1992)