§ 119.21. Specific powers and duties.

It shall be the duty of the Commissioner of Finance to:

1.

Keep accounts for each item of appropriation made by the County Board so that each such account shall show in detail the appropriations made thereto, the amounts drawn thereon, and the unencumbered balance;

2.

Submit to the County Board when required a summary statement of revenues and expenditures detailed as to appropriations and funds in such manner as to show the exact financial condition of the county and of each department and office thereof;

3.

Submit once a year, or more often if the County Board requires it, a complete financial statement showing the assets, liabilities and financial condition of the county;

4.

Control all county expenditures on the basis of authorized budgetary allotments and report thereon to the several spending departments and offices;

5.

Examine, audit and approve all bills, demands or charges against the county, and determine the regularity, legality and correctness of the same;

6.

Perform all other duties of County Commissioner of Finance, not inconsistent with the provisions of this act;

7.

Perform such other duties, not inconsistent with those enumerated herein, as may be required by the County Executive or the County Board;

8.

Collect, receive and have custody of all funds due to the county or payable to the County Department of Finance, but the County Board may, by act or resolution, designate banks or trust companies as official depositaries for the funds of the county, subject to such adequate requirement as to security and interest as may be fixed by act or resolution or as provided by law;

9.

Disburse funds in the county department of finance when so required by law;

10.

Have custody of all securities owned by the county or held by it;

11.

He shall have the power to design, install, amend, prescribe and audit the detail financial records of the various county departments and to require that adequate accounting controls and detail records of the financial transactions be maintained;

12.

In each year undertake and provide to the County Board a calculation of the county tax, including the amount of state, county and county district taxes and assessments, and any other statutory charges to be chargeable or apportioned against each tax district to be fixed, determined and levied by the County Board and prepare the proposed Acts of the County Board fixing the tax distribution tables and determining the amounts of county taxes to be levied against the various towns and cities and prepare the warrants for the collection of the county tax;

13.

Perform all other duties of County Commissioner of Finance under the laws of this state, not inconsistent with the provisions of this act.

(§ 27 of the Laws of 1937, Ch. 617; amended by the Laws of 1942, Ch. 625; Laws of 1943, Ch. 710; L.L. No. 5-1960; L.L. No. 9-1990)