Finance Director is requesting that the Board of Commissioners approve the Assistant Finance Director to pre-audit documents per G.S. 159-28(a). This statute requires that before a local government, public authority, or school unit incurs an obligation that is accounted for in a budget ordinance or a project ordinance, the finance officer for the unit (or a deputy finance officer approved by the unit’s governing board for this purpose) must:
(1) ensure that there is an appropriation authorizing the obligation;
(2) ensure that sufficient funds will remain in the appropriation to pay the amounts that are expected to come due in the fiscal year in which the obligation is incurred (or during the life of the project if accounted for in a project ordinance). and
(3) affix a signed a pre-audit certificate to agreement in writing. The pre-audit certificate states that: “This instrument has been pre-audited in the manner required by the Local Government Budget and Fiscal Control Act.” It is signed by the finance officer or a deputy finance officer.
This authorization will ensure that finance functions will continue when the Finance Director is out of the office.
Board of Commissioners to authorize the Assistant Finance Director to perform pre-audit certification.
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