G.S. 159-28 is often referred to as the “preaudit statute,” but it actually prescribes two distinct legal processes—the preaudit process and the disbursement process. The statute envisions that most local government expenditures will be subject to both processes. As discussed in previous posts (see here, here, and here), the preaudit process (found in G.S. 159-28(a)) […]
Posts Tagged ‘disbursement certificate’
Preauditing Employee Salaries and Wages
Friday, March 21st, 2014Having turned the corner on the Great Recession, the Town of FingersCrossing recently hired a few new employees. The finance office begins to process the first payroll since the new employees began working for the town. It is also the first payroll for the town’s newly-promoted finance officer, Connie Scientious. Connie has diligently reviewed the […]