J. MILLARD TAWES, Governor 267
by the director, or by resolution of the county commissioners in the
event the director fails to make such designation.
(e) The county commissioners annually shall levy an amount suf-
ficient for the proper administration of this sub-title.
(F) THE OFFICE, POSITION AND SALARY OF ASSISTANT
TREASURER OF THE COUNTY ARE HEREBY ABOLISHED.
59E.
The director of finance shall have the following powers and duties:
(a) To exercise immediate supervision of the office of county
treasurer, and to establish practices and procedures in accordance
with law for the collection, handling and disbursement of all monies
and for the organization and operation of the office, to which the
county treasurer shall conform in all respects. To this end, the office,
position, and salary of assistant treasurer of the county are hereby
abolished.
(b) (1) To supervise the financial administration of each office, de-
partment, board, commission, institution or other agency of county
government of any kind; to periodically study and investigate the
organization and management and the bookkeeping and accounting
procedures of such agencies; and to direct such agencies to adopt
and follow such method of conducting their offices or of keeping
books and accounts, or to make such reports in such forms as the
director of finance may deem advisable and may prescribe.
(c) (2) To establish and maintain current accounts of all appro-
priations, revenues and disbursements made by the county commis-
sioners so as to show in detail the appropriations made to each
account, the sources thereof, the amounts drawn thereon, the pur-
poses for which such amounts were expended, and the unencumbered
balance thereof; and to submit at each meeting of the county com-
missioners a summary showing the amounts received, expended and
on hand in each account as of that date.
(d) (3) In accordance with the provisions of Sections 50 through
53C, inclusive, of this article, 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.
(e) (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 commis-
sioners a complete financial statement showing the assets, liabilities
and financial condition of the county.
(f) (5) To control all county expenditures on the basis of author-
ized budget allotments and to report thereon to the several offices,
departments, boards, commissions and other agencies of the county
government.
(g) (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.
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