(1) Develop and implement a modern and complete accounting system for each agency to the end that all revenues, expenditures, receipts, disbursements, resources and obligations of the county shall be properly and systematically accounted for. The accounting system shall include the development of accurate, timely records and reports of all financial affairs of the county. The director may require such financial, statistical and other reports as is deemed necessary from all agencies covering any period;

(2) Develop and implement financial control systems for the receipt and disbursement of all public funds of the county not expressly required by other ordinances to be received or disbursed by some other agency. The established financial controls shall provide for authentication and certification by the department head or the department head’s designee that the services have been rendered or the materials have been furnished or, in the case of loans or grants, that the loans or grants are authorized by law or, in the case of payments for services to be performed, that a written contract for such services is currently in effect and available for review;

(3) Assist in establishing and maintaining efficient cash management procedures. The department shall assure compliance with established cash management procedures by county departments;

(4) Manage the county’s debt obligations;

(5) Establish and maintain procedures for the proper accounting and reporting of county fixed assets;

(6) Establish procedures for the preparation of fiscal impact notes. Such fiscal impact notes shall be prepared for all ordinances, contracts and grants that may have a significant budgetary impact in current and/or future years. The agency responsible for initiating the ordinance, contract or grant shall prepare the fiscal impact note under the direction of and in accordance with the procedures established by the department;

(7) Develop a spending plan for the current expense fund that shows the total estimated expenditures by month. Such plan shall be based upon appropriations that are proposed by the executive in the preliminary budget required by the provisions of SCC 4.26.060. Such plan shall be updated from time to time in order to reflect the final adopted budget and any subsequent budget revisions;

(8) Maintain a schedule of projected cash flows, by month, for the current expense fund. Develop a monthly report that compares actual with estimated cash flow;

(9) Prepare budget documents under the supervision and authority of the executive in accordance with chapter 4.26 SCC;

(10) Monitor and evaluate the performance of organizational units in meeting the goals and objectives as established through the budgetary process;

(11) Provide budgetary administration by preparing, monitoring, and inputting budget revisions subsequent to adoption of the original budget. The financial system shall be updated by such budget revisions in a timely manner;

(12) Produce the county’s comprehensive annual financial report in a timely manner and in accordance with generally accepted accounting principles as established by the GASB;

(13) Establish an automated billing system in order to centralize the billing and collection functions when goods or services are sold to non-county entities on a contract or interlocal agreement;

(14) Establish administrative procedures related to contract administration including but not limited to inventorying, categorizing, accounting, and monitoring terms and conditions of contracts entered into by all county organizational units;

(15) Develop the six year capital improvement plan as required by charter under the supervision and authority of the executive;

(16) Establish and administer a county safety program in accordance with the rules of the Washington Industrial Safety and Health Act (WISHA). The program shall include the development of a safety organization, and shall establish management accountability for a safe working environment, provide training to identify hazards and prevent injury and report results to enhance risk assessment and to allow for program evaluation;

(17) Management of the county purchasing division in accordance with chapter 3.04 SCC;

(18) Perform such other duties as may be required to further the purposes of this chapter; and

(19) Develop and establish credit card and credit card account policies and procedures that are consistent with chapter 4.03 SCC and are appropriate and suitable for county business purposes. Such policies and procedures shall include a determination of which individuals, departments or divisions should be issued credit cards.

(20) Develop and establish procedural guidance by which the county may consider and, with the approval of the county council, enter into project labor agreements (PLAs) or community workforce agreements (CWAs) for major construction projects. (Added by Ord. 82-133 § 2, Dec. 29, 1982; Amended by Ord. 83-154 § 2, Dec. 29, 1983; Amended by Ord. 86-005, Feb. 5, 1986; Amended by Ord. 01-064, Aug. 29, 2001, Eff date Sept. 10, 2001; Amended by Ord. 04-115, Nov. 22, 2004, Eff date Jan. 1, 2005; Amended by Amended Ord. 05-017, May 11, 2005, Eff date May 26, 2005; Amended by Ord. 06-090, Nov. 20, 2006, Eff date Jan. 1, 2007; Amended by Amended Ord. 07-015, Mar. 21, 2007, Eff date Apr. 7, 2007; Amended by Ord. 07-138, Dec. 5, 2007, Eff date Jan. 1, 2008; Amended by Amended Ord. 12-026, June 6, 2012, Eff date Jan. 1, 2013; Added by Ord. 19-028, July 10, 2019, Eff date July 28, 2019).