The Finance Office maintains the official accounting system used by all county departments. The accounting system allows for the recording of multiple funds such as the general fund, enterprise fund, capital project fund, special revenue fund, debt service fund, etc. Each fund allows for the recording of functions such as general government, public safety, human service, etc. The functions are further divided into departments such as commissioners, finance, sheriff, social service, etc., with each department having identifying line items such as salary, travel, utilities, etc.
Yearly, an outside firm audits the general purpose statements produced by this accounting system and issues an audit report.
Duplin County also adopts a yearly budget. This budget is maintained on the accounting system.
The following information is recorded by line items to confirm adherence to the approved budget:
- Original Budget
- Budget Amendments
- Revenue Received
- Expenditure Made
- Purchase Order Obligated
- Journal Entry Adjustment
In maintaining the accounting system the Finance Office provides the following services to the departments:
- General Accounts Receivable
- Accounts Payable
- Asset list
The Finance Office is also responsible for central mail services, central supply inventory and internal auditing.