Back to Commissioners
		•	Budget Summaries
		•	Budget Statute
		•	U.T. Budgets
		•	U.T. Budget Statute
		•	Agencies & Program Grants Funded
		•	Annual Municipal Taxes
		•	Financial Information

Sec. 3. Whenever required by law to provide a bill of expenses, every county officer shall itemize the bill and swear, before presenting it for auditing or payment, that it includes only actual cash spent in performing the officer's official duties.

Sec. 171. The treasurer, with the approval of the county commissioners, may deposit the money received for the use of the county in any of the banking institutions or trust companies or mutual savings banks organized under the laws of this State or in any national bank or banks located in the State. When, in the treasurer's judgment, there is money in the treasury which is not needed to meet current obligations, the treasurer, with the advise and consent of the county commissioners, may invest any amount considered advisable in bonds, notes, certificates of indebtedness or other obligations of the United States which mature within one year from the date of investment.

Sec. 183. At the end of each year, in cooperation with the commissioners, each treasurer shall make a statement of the financial condition of the county and shall publish in pamphlet form a reasonable number of copies for distribution among its citizens. This statement must show in detail all money received into and paid out of the county treasury, including a statement in detail of:

1. All sums received under Title 18-A, section 3-914;

2. The division of money among general, special and capital reserve accounts and the amounts remaining in each account;

3. All federal funds received; and

4. Other facts and statistics necessary to exhibit the true state of the county's finances, including the number of weeks' board and expense of clothing furnished prisoners.

Sec. 952. The county commissioners of each county shall publish annually a complete report subject to the following provisions.

1. The report must contain a record of all financial transactions of the county during the last fiscal year, showing all revenue receipts by sources and showing all disbursements for each department by major items of expense comparable with the approved budgetary expenditure classifications under the captions of personal services, contractual services, commodities, debt service and capital expenditures. This reporting must be made in the manner or format recommended by the Department of Audit.

2. The report must contain a detailed statement of the assets, liabilities, general, special and capital reserves and surplus of the county.

3. The report must contain the statement that the complete postaudit report for the latest fiscal year is on file at the county commissioners' office and the following excerpts from that report:
   
   A.   Auditor's comments and suggestions for improving the financial administration;
   B.   Comparative balance sheet;
   C.   Statement of departmental operations;
   D.   Analysis of surplus; and
   E.   Statement of public debt.

4. Copies of the report shall be deposited in the county commissioners' office or a convenient place of business for distribution to the public and shall be distributed to each municipality in the county.

5. Copies of the report and all county records shall be kept in the county commissioners' office and shall be open to the inspection of the public during usual business hours.

A complete postaudit report is on file at the county commissioners office.