Administrative Manual

  • 05.08.01 Prescribed by Finance Director

    After review and consultation with the department head, the Finance Director shall prescribe the accounts and records which shall be maintained by the department. A basic cash journal shall be the minimum required accounting system maintained in each department of the County.

  • 05.08.02 Exceptions

    Certain departments (e.g., Justice Courts, Mental Health) have accounting procedures prescribed by law. These departments shall follow those prescribed accounting procedures.

  • 05.08.03 Audits

    Records and accounts maintained in each department shall be audited by the County Finance Director upon order of the Board.