§ 2-46. Department of finance; appointment and qualifications of comptroller.

The department of finance shall be under the supervision and control of the Cobb County comptroller. The comptroller shall be appointed by the county manager subject to approval or rejection by a majority vote of the board of commissioners, which majority may be the chairman and any two members or may be any three members of the commission. He shall have a bachelor's or master's degree with a major in accounting or the equivalent thereof from an accredited college or university or shall have had at least five years of experience in public accounting or five years' experience in accounting work for a federal, state, county or municipal governmental agency. The compensation of the comptroller shall be fixed by the county manager subject to approval or rejection by a majority vote of the commission, which majority may be the chairman and any two members or may be any three members of the commission. The department of finance shall, pursuant to the resolutions adopted by the commission and instructions given by the county manager, perform the following functions:

(1)

Keep and maintain accurate records reflect financial affairs of the county.

(2)

Compile the annual budget covering all funds.

(3)

Make quarterly allotments of monies appropriated and budgeted to each department, office or agency of the county entitled to receive same.

(4)

Maintain current accounts over the collection and deposit of monies due the county from taxes and other sources.

(5)

Examine all claims against the county and make recommendations as to payment.

(6)

Maintain budgetary control accounts showing encumbrances for obligations entered into, liquidation of such encumbrances, unencumbered balances of allotments, unexpended balances of allotments, and all unallotted balances of appropriations.

(7)

Maintain proprietary accounts of the current assets and of the liabilities of all county funds.

(8)

Prepare and issue quarterly financial reports of the operations of all county funds.

(9)

Maintain property control records of county property, including equipment and stores, and supervise stores.

(10)

Plan and prepare for meeting the financial needs of the county, project financial requirements, recommend means of financing those requirements and advise the county manager and commission on financial matters.

(11)

Ensure that all purchases made by the county are in compliance with this article and such rules and regulations as may be imposed by the board of commissioners.

(12)

Perform such other duties as may be assigned by the county manager and/or commission.

(1964 Ga. Laws (Ex. Sess.) (Act No. 22), page 2075, § 17; 1967 Ga. Laws (Act No. 523), page 3182, § 2; 1983 Ga. Laws (Act No. 383), page 4283, § 7; 1989 Ga. Laws (Act No. 226), page 4422, § 3)

Code reference— Finance, § 2-126 et seq.