19-6a03.   Same; duties of controller.It shall be the duty of the county controller: (a) To maintain adequaterecords of all assets, liabilities and transactions of the county and tosee that adequate audits thereof are currently and regularly made.

      (b)   To initiate and enforce measures and procedures in cooperation withother officers and department heads, whereby the business of the county isconducted with the maximum safety, efficiency and economy and to submit thesame to the county auditor for his consideration and recommendations.

      (c)   To attend all meetings of the board of county commissioners and toreport to the chairman or the board as such board may require.

      (d)   To measure performance against approved operating plans andstandards, and to report and interpret the results of operations to alllevels of the county and to the public when and as required by the board ofcounty commissioners. This function shall include the design, installationand maintenance of accounting and cost systems and records, thedetermination of accounting policy and the compilation of statisticalrecords as may be required and a report thereof shall be submitted to thecounty auditor for his consideration and recommendations.

      (e)   To measure and report on the validity of the objectives of thecounty and on the effectiveness of its policies, organization structure andprocedures in achieving those objectives and to consult with all segmentsof administration responsible for policy or action concerning any phase ofthe operation of the county as it relates to the performance of thisfunction.

      (f)   To report to other governmental agencies when and as required by lawor the board of county commissioners.

      (g)   To interpret and report on the effect of external influences on theattainment of the objectives of the county and to provide a continuousappraisal of economic and social forces and of governmental influences asthey affect the operations of the county.

      (h)   To provide protection for the assets of the county, includingestablishing and maintaining adequate internal control and auditing, andassuring proper insurance coverage.

      (i)   To review all claims against the county for propriety and properclassification.

      History:   L. 1973, ch. 108, § 3; July 1.