J. MILLARD TAWES, Governor                       1505

(5)  PROVIDE FOR A COUNTY POLICE FORCE AND
SHALL ESTABLISH A SYSTEM OF MERIT EXAMINATIONS
THEREFOR.

(6)  PRESCRIBE RULES AND REGULATIONS FOR PRO-
CUREMENT OF MATERIALS, SUPPLIES, AND PUBLIC
WORK.

(7)  ADOPT A SYSTEM OF BUDGETARY CONTROL AND
AUDIT OF ALL COUNTY FUNDS. FOR SUCH PURPOSE, THE
BOARD MAY ESTABLISH AN ACCOUNTING DEPARTMENT,
AND APPOINT AN ACCOUNTING OFFICER TO ADMINISTER
THE AFFAIRS OF SUCH DEPARTMENT UNDER THE IM-
MEDIATE SUPERVISION OF THE COUNTY COMMISSIONERS,
FOR THE PROPER FUNCTIONING THEREOF. THE BOARD
SHALL EMPLOY SUFFICIENT PERSONNEL FOR THE AD-
MINISTRATION OF SUCH ACCOUNTING DEPARTMENT AS
MAY BE NECESSARY AND MAY TRANSFER TO SUCH
DEPARTMENT QUALIFIED PERSONNEL EMPLOYED IN
OTHER DEPARTMENTS OR OFFICES UNDER THE COUNTY
COMMISSIONERS. SUCH ACCOUNTING OFFICER SHALL (I)
KEEP AND MAINTAIN A CENTRAL SYSTEM OF ACCOUNTS,
IN ACCORDANCE WITH REQUIREMENTS OF LAW, TO RE-
FLECT THE FISCAL STATUS OF THE COUNTY; (II) RETAIN
PROPER RECORDS SHOWING THE REPORTS OF THE
COUNTY TREASURER FOR RECEIPT OF ALL COUNTY
TAXES, AND OTHER FUNDS PAYABLE TO THE COUNTY,
COLLECTED BY SUCH TREASURER, AND THE DEPOSIT,
EXPENDITURE OR INVESTMENT OF SUCH FUNDS; (III)
PROVIDE FOR THE PREPARATION AND SUBMISSION OF
ALL VOUCHERS OR OTHER PROPER DIRECTIVES AUTHOR-
IZING PAYMENT OF COUNTY FUNDS AND, WITH AUTHOR-
IZATION FROM THE COUNTY COMMISSIONERS, APPROVE
THE SAME FOR PAYMENT BY THE COUNTY TREASURER;
(IV) PREPARE THE PAYROLLS OF ALL COUNTY OFFICES
AND DEPARTMENTS; (V) AUDIT THE VOUCHERS AND
FISCAL AFFAIRS OF ALL OFFICES AND DEPARTMENTS
UNDER THE COUNTY COMMISSIONERS; (VI) PREPARE
FOR THE COUNTY TREASURER CHECKS, DRAWN ON DE-
POSITORS OF THE TREASURER, FOR SIGNATURE BY THE
COUNTY TREASURER, FOR PAYMENT OF ALL AUTHOR-
IZED EXPENDITURES AND SUBMIT SAME TO THE COUNTY
TREASURER WITH APPROPRIATE APPROVED VOUCHER
OR DIRECTIVE FOR PAYMENT THEREOF; (VII) COORDI-
NATE THE FUNCTIONS OF THE ACCOUNTING DE-
PARTMENT WITH THE OPERATIONS OF THE COUNTY
TREASURER TO ELIMINATE DUPLICATION OF RECORDS
AND FACILITIES IN RELATION TO THE FISCAL ACCOUNT-
ING AFFAIRS OF THE COUNTY COMMISSIONERS; (VIII)
PROVIDE FOR THE PREPARATION AND SUBMISSION OF
ALL BUDGET REQUESTS OF DEPARTMENTS AND OFFICES
UNDER THE COUNTY COMMISSIONERS, AND OTHER
AGENCIES FOR WHICH A TAX LEVY IS TO BE MADE,
ASSEMBLE THE SAME AND PREPARE FOR THE COUNTY
COMMISSIONERS A PROPOSED BUDGET FOR THE COUNTY,
TOGETHER WITH AN ESTIMATE OF REVENUE TO BE
RAISED BY TAX LEVY, FOR ADOPTION OF THE COUNTY