Ch. 492 LAWS OF MARYLAND

ACCOUNTS OR TO MAKE SUCH REPORTS IN SUCH FORMS AS THE
DIRECTOR OF FINANCE MAY DEEM ADVISABLE AND MAY PRESCRIBE.

(2) TO ESTABLISH AND MAINTAIN CURRENT ACCOUNTS OF
ALL APPROPRIATIONS, REVENUES AND DISBURSEMENTS MADE BY THE
COUNTY COMMISSIONERS SO AS TO SHOW IN DETAIL THE
APPROPRIATIONS MADE TO EACH ACCOUNT, THE SOURCES THEREOF,
THE AMOUNTS DRAWN THEREON, THE PURPOSE FOR WHICH SUCH
AMOUNTS WERE EXPENDED AND THE UNENCUMBERED BALANCE
THEREOF AND TO SUBMIT AT EACH MEETING OF THE COUNTY
COMMISSIONERS A SUMMARY SHOWING THE AMOUNTS RECEIVED,
EXPENDED AND ON HAND IN EACH ACCOUNT AS OF THAT DATE.

(3) TO PRESCRIBE THE FORMS AND TO SUPERVISE AND
DIRECT THE PREPARATION OF ALL COUNTY BUDGET SUBMISSIONS AND
TO ASSIST IN THE PREPARATION OF ALL COUNTY BUDGETS.

(4) TO KEEP THE BOARD OF COUNTY COMMISSIONERS
ADVISED ON THE FINANCIAL CONDITION OF THE COUNTY AND MAKE
SUCH RECOMMENDATIONS AS MAY SEEM TO HIM ADVISABLE; TO
REMAIN CONTINUALLY AVAILABLE TO ADVISE THE COUNTY
COMMISSIONERS ON ALL FINANCIAL MATTERS, INCLUDING BUT NOT
LIMITED TO INVESTMENT OF COUNTY MONEYS AND PURCHASE AND
ISSUANCE OF BONDS; AND TO SUBMIT AT LEAST ONCE A YEAR TO THE
COUNTY COMMISSIONERS A COMPLETE FINANCIAL STATEMENT
SHOWING THE ASSETS, LIABILITIES AND FINANCIAL CONDITION OF THE
COUNTY.

(5) TO CONTROL ALL COUNTY EXPENDITURES ON THE BASIS
OF AUTHORIZED BUDGET ALLOTMENTS AND TO REPORT THEREON TO
THE SEVERAL OFFICES, DEPARTMENTS, BOARDS, COMMISSIONS AND
OTHER AGENCIES OF THE COUNTY GOVERNMENT.

(6) TO EXAMINE, AUDIT AND APPROVE ALL BILLS, DEMANDS
OR CHARGES AGAINST THE COUNTY AND TO DETERMINE THE
REGULARITY, LEGALITY AND CORRECTNESS OF THE SAME.

(7) TO PERFORM SUCH OTHER FUNCTIONS AS MAY BE
ASSIGNED TO HIM FROM TIME TO TIME BY THE COUNTY
COMMISSIONERS.

D. LIBERAL CONSTRUCTION OF PROVISIONS. THE PROVISIONS OF
THIS CHAPTER SHALL BE LIBERALLY CONSTRUED SO AS TO ENABLE THE
COUNTY COMMISSIONERS, THE DIRECTOR OF FINANCE AND ALL OTHER
COUNTY DEPARTMENTS, OFFICES AND AGENCIES TO REALIZE THE
MAXIMUM ADVANTAGES TO BE ATTAINED FROM INTEGRATED
SUPERVISION OF THE FINANCIAL AFFAIRS OF THE COUNTY. NOTHING
CONTAINED HEREIN SHALL BE CONSTRUED TO EMPOWER THE
DIRECTOR OF FINANCE TO SUPERVISE THE ADMINISTRATION OF THE
OFFICE OF THE COUNTY TREASURER OR TO AFFECT THE DUTIES,

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