289 N. Main St.
Rutherfordton, NC 28139
Hours: M-F 8:30am-5:00pm
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Mission: Organizes the collection, disbursement, and accounting of county funds, purchasing procedures, payroll debt management and risk management systems. Manages the preparation of monthly, quarterly, and annual reports. Coordinates with the county manager the development of the annual general operating and capital improvements budgets; works with each department head to project revenues and expenditures; reviews departmental budget requests for accuracy and justification of resource allocation and expenditures; works with the manager in directing the formation of county financial policies and in the final preparation of the budget.
Determines revenue projections based on expected expenditures and projected revenues. Manages the receipt and investment of revenues and idle cash. Reviews and monitors on-going administration of budget, accounting and billing processes; reviews budget systems and develops methods for improvement. Assists auditors during the annual audit of the county financial records; follows up on findings to improve financial systems. Maintains a general accounting system for the county; financial records for each department; maintains separate accounts for items appropriations, amounts paid, unpaid obligations against the accounts, and the unencumbered balance. Prepares the county's Comprehensive Annual Financial Report. Submits to the manager and the county commissioners periodic statements of the financial condition of the county; reviews each department's revenue and expenditure reports and analyzes actions, discusses actions and documents rational and justification for actions; requests additional funds and transfers from the commissioners.