b'funds, and in whatever form, any and all accounting records, reports, and documents necessary for County Council and the CountyAdministrator to supervise the nancial condition of such boards, agencies or commissions. The County Council or County Administratormay, for any reason, request a special audit to be completed for any agency receiving funds; and if requested, then the audit shall be madecompleted by a certied public accountant or rm of such accountants who have no personal interest, direct or indirect, in the scal aairs ofCounty government or any of its ocers. At the County Councils discretion, failure by any agency to complete a special audit can result in thefreezing of funds allocated to that agency until such audit is completed.SECTION VII. ROLES AND RESPONSIBILITIESThe County Administrator shall oversee and supervise the day-to-day, proper implementation of this Ordinance. Elected Ocials areresponsible for the day-to-day management of their departmental budgets. The term Department Head as used herein explicitly refers tothe funds and functions under the particular auspices of the County Administrator. Management of Elected Ocials individual accounts andbudget shall be the responsibility of the duly elected ocial for each oce. All funds for County government purposes shall be disbursed inaccordance with the Purchasing Ordinance codied as Section 2-501 et seq. of the Code of Ordinances of Beaufort County.SECTION VIII. TRANSFERS OF FUNDSEach department head is permitted to transfer appropriation(s) between object classication codes within that department. Transfers fromobjects 50020 through 50130 (personnel codes) are not permitted under any circumstances without the approval of County Administrator orthe Chief Financial Ocer (CFO) or their designee. The County Administrator or the CFO is permitted, when it is in the best interest of theindividual County departments or agencies, to transfer appropriations between departments (from one department to another department)and between the Countys General Fund, Capital Projects Fund and Capital Improvements Fund (from one Fund to another Fund) up to$150,000.SECTION IX. ADDITIONAL APPROPRIATIONS AND BORROWINGIf circumstances arise which, in the judgment of a majority of County Council, require the expenditure of a greater amount than herein aboveenumerated then the County Administrator has the authority to transfer funds between the Countys General Fund, Special Revenue Fundsand Capital Projects Funds and may also appropriate available funds for a purpose not mentioned or referred to in this Ordinance, and theTreasurer is authorized to borrow, if necessary, such amount as may be required to meet such increases or additional appropriations andmay pledge the full faith and credit of Beaufort County for the payment of the amount borrowed. Should actual funding sources be greaterthan projected in this Ordinance, the County Administrator may revise budgeted revenues and expenditures or direct the increase to be heldfor future years disbursements.SECTION X. FISCAL COMPLIANCEThe County Treasurer is authorized and directed to deposit, except those restricted by law, County revenues collected or received, fromwhatever source, into the appropriate funds. There will be a quarterly review by the CFO of the budget of each department, board,commission, etc. for which funds have been allocated, at which time funds, if available, may be re-allocated by the County Administrator tocover any shortfalls or unanticipated expenditures. All departments, boards, commissions, etc. will provide data, reports, statistics, etc. asmay be requested by County Council.A.Travel Reimbursement. Reimbursements for actual mileage traveled shall be at the Internal Revenue Service approved rate. Fundsmust be available in the appropriate budget before such funds are expended. Payments for travel and subsistence will be paid inaccordance with the rules as set forth in the Travel and Subsistence Policy. It shall be unlawful for any department or employee tocharge in excess of actual miles.SECTION XI. ANNUAL EXTERNAL AUDITProposals shall be sought from reputable accounting rms to provide the year end audit of County revenue and expenditure accounts. Therm selected shall conduct an annual audit in conformity with standard auditing practices and in keeping with federal, state, and localgovernmental requirements. This audit shall be completed and presented to County Council no later than December 31 following the close ofeach scal year, unless extended by the South Carolina State Treasurers Oce.SECTION XII. RATES AND AVAILABILITY OF FUNDSThe CFO shall determine the proper rate of disbursement of the enumerated appropriations during the scal year based on nancial andcash-ow considerations; in most cases, however, lump-sum or direct assistance appropriations should not exceed during any one quarter,one-fourth of the annual appropriation. Lump-sum or direct assistance appropriations of less than $25,000 per year may be exempted fromthis provision.SECTION XIII. RESERVE FUNDCounty Council has established a reserve fund by Ordinance 2014-6. This fund will be increased each year as budgeted or otherwiseapproved by County Council. The fund is to be reserved for non-recurring expenses. Spending from the reserve fund will require a supermajority vote of County Council.SECTION XIV. LAW ENFORCEMENT UNIFORM SERVICE CHARGE/USER FEEBeaufort County, SC | Budget Book 2024 Page 38'