Freeholder Chairperson:
David B. Crabiel
Comptroller/CFO/Budget Director:
Albert P. Kuchinskas
| General
Functions of Department Head: |
Comptroller
C.F.O.
Budget Director |
| Specific
Functions: |
Payroll
Accounts Payable
Budget Preparation & Control
General Ledger
Financial Statements
Internal Auditing |
Albert P.
Kuchinskas, a Certified Public Accountant and Certified County
Finance Officer of the State of New Jersey is the Middlesex County
Comptroller. He is also the County's Chief Financial Officer and
Budget Director.
The primary
mission of the office of the County Comptroller is to maintain
the general books of accounts to assure the Board of Chosen Freeholders
that funds are expended within budgetary limits and in accordance
with the County's Uniform Claim Procedure, and to report to the
Board the results of operations. In meeting this objective, an
integrated on line Financial Management Information System has
been installed from which all financial reports, including the
budget documents are prepared.
The Accounts
Payable Division is responsible for determining the accuracy of
vouchers processed to the Board of Chosen Freeholders for approval
of payment.
The Budget
Control Division is responsible for determining sufficiency of
funds for Personnel Requisitions, Purchase Orders and Purchase
Contracts requiring Board of Chosen Freeholder approval. In the
latter regard, the County Comptroller personally signs all resolutions
indicating that there are sufficient funds available for Commitment.
There are in excess of 7652 line items in the General, Trust,
and Capital Funds that must be controlled.
The General
Accounting Division is responsible for preparing and maintaining
the General Ledger and preparing all entries affecting the General
Ledger. It is also responsible for preparing all financial statements.
The Payroll
Division maintains a central payroll system for all County Departments.
On average, 2005 employees are paid on a bi-weekly basis. This
Division is also responsible for all fringe benefit reporting;
i.e. pension, deferred compensation, health benefits, and unemployment
compensation for the County.
The Grants
Administration Division is responsible for fiscally monitoring
grants. This includes the reporting of financial activity to the
grantors fiscal departments.
The Internal
Auditing Division is responsible for preparing accounting policies
and procedures for use by all departments and for assisting Department
Heads in installing and maintaining accounting systems. The internal
auditor has been assigned a variety of projects.
The County
Comptroller is called upon from time to time to prepare financial
analyses on a myriad of topics. Recommendations are made to the
Board based upon the results of these analyses.
As the County's
Budget Director the County Comptroller works closely with the
Departments Heads, the Board of Chosen Freeholders, and the Division
of Local Government Services in the development of the annual
Operating and Capital Budgets.
Click
here for the 2008 Organizational Chart