The department of Audit and Control maintains records of appropriations, funds and expenditures; scribes approved methods of accounting for County officers and administrative units; examines all requisitions to certify the availability of funds and to encumber such funds for expenditure; audits and certifies for payment all lawful claims or charges against the County or against funds for which the County is responsible; consults with the Commissioner of Management and Budget regarding the designation of depositories of County funds; and reports the results of financial operations to Federal, State and County officials and to the general public.