Private Acts of 1951 Chapter 15

SECTION 1. That in Counties of this State having a population of not less than 19,700, nor more than 19,800, by the Federal Census of 1940, or any subsequent Federal Census, the County Legislative Body shall be and it is hereby authorized to employ a Director of Accounts for the purposes hereinafter provided. The person so employed shall be a competent bookkeeper and/or accountant and shall have a practical knowledge of County affairs. His salary shall be fixed annually by the county legislative body of counties to which this Act applies, commencing at the July, 1982 session of such county legislative bodies, and annually thereafter in July; but such salary shall not exceed the salary of the trustees of such counties. It shall be paid in equal monthly installments out of the County General Fund. The person so employed by the County Legislative Body shall serve at the pleasure of such County Legislative Body.

SECTION 2. That it shall be the duty of the Director of Accounts herein provided to audit the records of the various County offices which collect County revenue with a view to ascertaining any revenue due the County which has been collected and paid to the proper recipient. It shall be the further duty of such Director of Accounts to approve and countersign all warrants issued against County funds by any department of Counties to which this Act is applicable and after the effective date of this Act, no warrant drawn against County funds shall be valid until the same shall have been countersigned by such Director of Accounts shall satisfy himself that the same is legally issued under applicable law. Such Director of Accounts shall keep and maintain at all times an adequate set of records showing definitely the financial condition of the county as a whole and also of any and all accounts maintained by the County Trustee. He shall keep a record of every warrant approved by him, charging the same to the appropriate account against which it is drawn. Not later than five days prior to each regular session of the County Legislative Body, such Director of Accounts shall make such body a detailed report showing the financial condition of the County as a whole and of each particular account against which warrants may lawfully be drawn.

SECTION 3. That this Act shall take effect from and after the second Monday in April, 1951, the public welfare requiring it.
Passed: January 15, 1951.