J. MILLARD TAWES, Governor                       929

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.

(2)  To establish and maintain current accounts of all appropria-
tions, revenues, and disbursements made by the County Commis-
sioners so as to show in detail the appropriations made to each ac-
count, 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 Com-
missioners 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 prep-
aration of all county budget submissions and to assist in the prep-
aration 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 Commis-
sioners 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, depart-
ments, boards, commissions and other agencies of the county govern-
ment.

(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)  This section and all other relevant sections applying to the
county shall be liberally construed so as to enable the County Com-
missioners, the Director of Finance and all other county depart-
ments, offices and agencies to realize the maximum advantages to be
attained from integrated supervision of the financial affairs of the
county.

(e)  The County Commissioners annually shall levy an amount
sufficient for the proper administration of this section.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1966.

Approved May 6, 1966.