(a) This section shall be known as the Jefferson County Commission Accountability Act.
(b) No warrants or checks shall be drawn on the county treasury or county depository until the county commission has adopted its annual budget.
(c) Every request to issue a warrant or check to be drawn on the county treasury or county depository shall be transmitted to the appropriate county official designated by the county commission for approval. The transmittal shall identify the appropriation item or items from which expenditures are authorized and the amounts to be taken from each item. The issuance of the warrant or check shall not be approved unless in the estimation of the official there is sufficient revenue available in the applicable fund account or accounts to support the expenditure contemplated.
(d) Every request to encumber funds for expenditure shall be transmitted to the appropriate county official designated by the county commission for approval. The transmittal shall identify the appropriation item or items from which expenditures are authorized and the amounts to be taken from each item. The encumbrance shall not be approved unless in the estimation of the official there will be sufficient revenue available in the applicable fund account or accounts to support the expenditure.
(e) The county commission shall maintain a continuous accounting of the status of the county budget and shall issue a quarterly report to the general public that shall be posted on the county website.
(f) Within nine months after August 14, 2009, the county commission shall make available to the public on an official Jefferson County website all of the following information:
(1) All official budgets adopted by the county commission within 45 days of adoption.
(2) All financial audits and compliance audits from the three most recently completed years.
(3) A quarterly listing of all active contracts, including leases, scope of the contracts and leases, monetary value of contracts and leases, and the names and addresses of all awardees or lessors.
(4) The official meeting agenda of all county commission meetings and committee meetings which shall be listed within two business days prior to any meeting.
(5) The official minutes of the proceedings of the county commission meetings and committee meetings which shall be made available within two business days of their adoption.
Last modified: May 3, 2021