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.
Certain departments (e.g., Justice Courts, Mental Health) have accounting procedures prescribed by law. These departments shall follow those prescribed accounting procedures.
Records and accounts maintained in each department shall be audited by the County Finance Director upon order of the Board.