It shall be the purpose of this chapter to establish a comprehensive integrated financial management system for all activities of Whatcom County government. It is the purpose of this chapter to define the powers and duties of the county executive and the system in securing financial controls; to consolidate county financial, accounting and budgetary procedures; to provide a financial management reporting system; and to promote effective financial management. Further, this chapter shall establish the responsibility and authority of the county auditor and county treasurer relative to the functioning of county financial activities.
(Ord. 93-042 Exh. E)
The director of the administrative services department shall have full authority and responsibility for the operation of the financial management system under the direction of the county executive.
(Ord. 93-042 Exh. E)
A. 
The authority to recommend and implement administrative policies and procedures that provide a comprehensive basis for budgeting, purchasing and financial management and control shall fall under the purview of the financial management system. Such policies and procedures shall also provide for efficient accounting and reporting procedures. To this end, all officers and employees of Whatcom County shall furnish the required information and records as deemed necessary by the director of the administrative services department or designee to further the purposes of this chapter. Such information and records shall be submitted in a timely manner and in such form as specified.
B. 
The following responsibilities shall be coordinated through the financial management system:
1. 
Develop and implement an integrated financial accounting and reporting system for each department or division of county government, including the processing of all junior taxing district transactions. The system shall properly and systematically account for all revenues, expenditures, receipts, disbursements, resources and obligations of the county. The accounting system shall provide accurate and timely records and reports of all financial activities of the county.
2. 
Prepare the comprehensive annual financial report in a timely manner and submit the same to the State Auditor.
3. 
Provide a centralized management reporting system.
4. 
Prepare the annual budget document as required by the Whatcom County Charter under the supervision and authority of the county executive; provide for professional budget execution on a day-to-day basis during the course of the year; and prepare or review budget revisions subsequent to the adoption of the original budget.
5. 
Provide a process that guarantees accurate, timely and efficient payment of claims.
6. 
Incorporate internal controls into the financial management system procedures concerned with safeguarding assets and the reliability of financial records to assure that:
a. 
Transactions are executed in accordance with county management's general or specific authorization.
b. 
Transactions are recorded as necessary to permit preparation of financial statements in conformity with generally accepted accounting principles or any other applicable standards and to maintain accountability for assets.
c. 
Access to assets is permitted only in accordance with county management's authorization.
d. 
The recorded accountability for assets is compared with existing assets at reasonable intervals and appropriate action is taken with respect to any differences.
7. 
Develop the six year capital facilities plan as required by the Whatcom County Charter under the supervision and authority of the county executive.
8. 
Establish and maintain written procedures for the proper accounting and reporting of all county general ledger accounts in the Whatcom County Administrative Policies and Procedures Handbook.
9. 
Periodically review and recommend changes to internal service rates and charges.
10. 
Establish and maintain written procedures in the Whatcom County Administrative Policies and Procedures Handbook related to contract administration, including but not limited to, inventorying, categorizing, accounting, and monitoring terms and conditions of contracts entered into by all county agencies.
11. 
Perform such other duties as may be required to further the purposes of this chapter.
(Ord. 93-042 Exh. E; Ord. 96-061 Exh. A)
The following powers and duties granted by state statute or Whatcom County Charter provisions are deemed not subject to the provisions of this chapter and are reserved as follows:
A. 
To the county treasurer:
1. 
All powers and duties with respect to tax collections and administration provided by state law.
2. 
All powers and duties with respect to the collection, disbursement and management of junior taxing district funds, including the duties as treasurer as provided by state law.
3. 
All powers and duties with respect to the management, investment, and disbursement of county funds.
B. 
To the county auditor:
1. 
All powers and duties with respect to voter rolls and records, canvassing and conducting, supervising, or engaging in elections or related activities.
2. 
All powers and duties with respect to formation, incorporation, canvassing, verification, boundary determination, organization, reorganization, dissolution or disincorporation of any other municipal corporation or political subdivision within Whatcom County; or any other power or duty not associated with the receipt or disbursement of funds of other municipal corporations or political subdivisions.
3. 
All powers and duties with respect to the receiving, filing, or recording of documents of any sort, and the taking of acknowledgments.
4. 
Receiving applications for, processing, administering, revoking, suspending, or otherwise acting with respect to any license or permit issued by the county auditor including licenses and permits issued by the county auditor acting as an agent for the state.
5. 
Repealed by Ord. 96-061.
6. 
Referring to the State Auditor's Office for scrutiny those matters that fall within the ambit of the audit function of the county auditor as set forth in the Whatcom County Charter, and providing the coordination with that state office that is necessary to achieve the purpose of that audit function.
7. 
Certification of an annual financial report, which may occur through obtaining and ratifying the certification of such report provided by the State Auditor's Office in its annual audit.
(Ord. 93-042 Exh. E; Ord. 96-061 Exh. A; Ord. 2017-025 Exh. A)
A. 
Whatcom County may close its books and allow no further county fund transactions on the previous year, 20 days after the end of the fiscal year. Following that deadline, any outstanding obligations for ongoing contracts and/or capital outlay projects of the county that have been encumbered and were planned to be completed before the end of the fiscal year, may be completed and warrants may be drawn on continuing appropriations in the following fiscal year if approved by the county executive.
B. 
Any county department and/or agency may request the county executive to authorize a continuing appropriation by January 25th and the executive may authorize the same no later than 10 working days thereafter. A list of the approved continuing appropriations shall be transmitted to the administrative services department and the department shall be responsible for reserving from fund balance the continuing appropriations necessary to allow completion of the affected department or agency approved project(s) or contract(s).
C. 
All unexpended continuing appropriation authority carried over from the previous fiscal year shall lapse by the following December 31st. A copy of the executive-approved continuing appropriations shall be transmitted to the county council.
(Ord. 93-042 Exh. E)
A. 
The county council delegates to the county executive its authority to approve in writing budgets for flow-through funds received from a state or federal agency and approves the corresponding expenditure or supplemental revenues for those purposes for which the funds are received with the approval of the county council for items over $10,000.
B. 
Transfers, revisions, budget changes and flow-through funds received and expended pursuant to the authority delegated in this chapter shall be reported and accounted for by the county executive in the next ensuing budget control report submitted under Section 6.41 of the Whatcom County Charter.
(Ord. 93-042 Exh. E)
The county executive shall deliver copies of the budget and budget message to the county auditor, the county council office, and to each council member at least 75 days prior to the end of each fiscal year (pursuant to Whatcom County Charter Sections 6.10 and 6.50). A copy of the budget message and supporting tables shall be furnished, within a reasonable time frame, by the county council office to any interested person upon request for a reasonable fee as set in the Whatcom County unified fee schedule. The budget and related documentation shall be available for public inspection from the time the budget message is delivered.
(Ord. 93-042 Exh. E)
All claims against the county by persons furnishing materials, rendering services or performing labor, or for any other contractual purpose shall be prepared for audit and payment in the form and manner prescribed in the Whatcom County Administrative Policies and Procedures Handbook. Each department or division head shall be appointed auditing officer for all claims made within his or her department. The auditing officer or delegate shall preaudit and certify all claims. This certification shall be made on each individual claim voucher and shall be signed and dated by the auditing officer or delegate.
(Ord. 93-042 Exh. E)
A. 
No claim for reimbursement of any expenditures by officers or employees of Whatcom County for transportation, lodging, meals or any other purpose shall be allowed unless the same shall be presented in a form as prescribed in the Whatcom County Administrative Policies and Procedures Handbook. The amounts to be paid officers or employees as reimbursement for the use of their personal automobiles or other transportation equipment in connection with officially assigned duties and other pre-approved travel for public purposes, or as reimbursement in lieu of actual expenses incurred for lodging, meals or other pre-approved travel for public purposes, or as reimbursement in lieu of actual expenses incurred for lodging, meals or other purposes, shall be as prescribed in the Whatcom County Administrative Policies and Procedures Handbook.
B. 
All Claims for reimbursement shall be duly certified by the officer or employee submitting such claim on the form and in the manner prescribed by the Whatcom County Administrative Policies and Procedures Handbook.
(Ord. 93-042 Exh. E)
Forms for detailed information supporting the claims verification, authentication, audit and payment of claims for services, supplies, or materials shall substantially conform to the requirements prescribed by the Whatcom County Administrative Policies and Procedures Handbook.
(Ord. 93-042 Exh. E)
A. 
After certification and approval, all claims and accounts legally chargeable against Whatcom County shall be presented to the county council for allowance before payment.
B. 
For the purpose of allowance of accounts, the Whatcom County council delegates to the county executive, authority to allow those accounts against the county for services, materials and supplies furnished to the county which:
1. 
Have been certified as provided in Section 3.02.080; and
2. 
Do not exceed the estimated revenue for such purpose as contained in the current budget; and
3. 
Are within confirmed cash income for the budget year; and
4. 
Do not exceed appropriations for the specific purpose for which such service, material or supplies were furnished.
(Ord. 93-042 Exh. E)
A. 
Travel Advances. Whenever it becomes necessary for an elected or appointed official or employee of the county to travel and incur expenses, such officers or employees may secure reasonable allowances in advance of expenditure in the manner prescribed by the Whatcom County Administrative Policies and Procedures Handbook.
B. 
Revolving Fund Maintained as a Checking Account. There is established an advance payment of travel expenses revolving fund in the amount of $20,000 to be used solely for the purpose of making advance payments for travel expenses. The revolving fund shall be maintained in a bank as a checking account, and advances to officials or employees will be by check. The fund will be replenished by warrant.
(Ord. 93-042 Exh. E)
If any provision of this chapter is held to be invalid, the remainder of the chapter shall remain in effect.
(Ord. 93-042 Exh. E)