Finance

The Finance Department operates a financial accounting and reporting system in compliance with North Carolina General Statute 159 (Local Government Budget and Fiscal Control Act) and other North Carolina General Statutes, Federal laws, and regulations. The primary purpose of the department is to maintain accurate financial records to support the overall fiscal management of the County.

Responsibilities of the Finance Department
  • Processes accounts payable
  • Processes payroll
  • Accounts for the County’s receipts and disbursements
  • Manages financial aspects of capital construction projects
  • Maintains financial records and reporting for grants awarded through Federal, State, or other sources
  • Sells bonded debt
  • Manages existing debt
  • Bills for County services provided
  • Coordinates the annual audit
  • Prepares the Comprehensive Annual Financial Report (CAFR)
  • Assists the County Manager with the annual budget
  • Maintains risk management services for employees and assets
  • Maintains capital assets
  • Maintains sales and use taxes, motor fuels taxes, and payroll taxes
  • Safeguards assets of the County through implementation or acquisition of adequate internal control mechanisms, investments, and insurance coverage
  • Maintains the County general ledger