§ 2-185. General duties of director.

(a)

Responsibilities. The director of the division of administration and finance shall be in charge of fiscal management, including accounting, budgeting, internal auditing, pensions, debt administration and treasury management. The director shall:

(1)

Assist the county mayor in the preparation and execution of the county budget and capital program.

(2)

Assist the county mayor in the negotiation of loans, the issuance and sale of bonds and notes, and the investment of funds.

(3)

Maintain the records of county indebtedness and have charge of the payment of principal and interest thereon.

(4)

Examine all contracts, orders and other documents by which financial obligations are incurred by the county or any of its officials or offices, indicate the availability of funds to meet these obligations, and certify thereto.

(5)

Sign all warrants drawn upon the county either in person or by facsimile. No warrants shall be drawn unless the director first:

a.

Verifies the appropriation, allotment and availability of funds to cover the claim or expense involved and certifies thereto; and

b.

Determines that the claim or expense is regular in form, is correctly computed and constitutes a legal obligation of the county.

(6)

Maintain a general accounting system for the county and each of its offices and exercise financial budgetary control over each county office.

(7)

Submit each month to the county mayor a statement of revenues and expenditures for the preceding month and for the fiscal year through the preceding month.

(8)

Submit to the county mayor, at the end of each fiscal year, a report of the financial transactions of that year, and a statement of the financial condition of the county at the end of the year, together with supporting schedules and exhibits.

(9)

Perform such other duties as the county mayor prescribes.

(b)

Expenditures; depositories; state funds. The director shall pay money from county funds by checks or warrants only which have been approved by the county mayor and the director and signed by both either in person or by facsimile. The director shall establish one or more bank accounts as depositories for the treasury into which each county official, whether elected or appointed, and each county office shall pay within three days after receipt thereof all fees and other moneys collected, intact, including state and federal moneys, and shall render such daily or as often as the director requires. The director shall transmit to the state all moneys collected for the state in accordance with the applicable state laws.

(c)

Use of excess funds. When the funds in the county treasury exceed the amount reasonably required to meet the obligations of the county during any period within a fiscal year, the director, when so directed by the county mayor, shall deposit or invest the excess funds as authorized by law or shall make both such deposits and investments. The deposits and investments made under this subsection shall be made in such manner that the funds shall be available as receipts to be included in budget calculations for the ensuing fiscal year.

(d)

Appropriations. No payment shall be authorized or made and no obligation incurred against the county except in accordance with appropriations duly made. No payment shall be made against any appropriation unless the director first certifies that there is a sufficient unencumbered balance in the appropriation and that sufficient funds therefrom are available to cover the payment. No obligation shall be incurred against any appropriation unless the director first certifies that there is a sufficient unencumbered balance in the appropriation and sufficient funds therefrom will be available to meet the obligation when it becomes due and payable.

(e)

Unlawful acts. Every obligation incurred and every authorization of payment in violation of the provisions of this article are void. Every payment made in violation of the provisions of this article is illegal, and all county officials who authorize or make such payment or any part thereof are jointly and severally liable to the county for the full amount so paid or received. If any county official makes any payment or incurs any obligation or takes part therein in violation of the provisions of this article, that action shall be cause for his discharge from employment.

(f)

Capital improvements. Nothing contained in this article is intended to prevent the making or authorizing of payments or making of contracts for capital improvements to be financed wholly or partially by the issuance of bonds, nor shall it prevent the making when permitted by law of a contract or lease providing for payment of funds at a time beyond the end of the fiscal year in which the contract or lease is made. However, any contract, lease or other obligation requiring the payment of funds from the appropriations of a later fiscal year or of more than one fiscal year shall be made or approved by resolution.

(Code 1992, § 2-38; Priv. Acts 1974, ch. 260, § 4.03(5); Priv. Acts 1982, ch. 225, § 1)

Note— Amendments to this section must be consistent with section 3.03 of the county Charter.