We study an atmospheric column and its discretization. Because of numerical considerations, the column must be divided into two parts: (1) a surface layer, excluded from the computational domain and parameterized, and (2) the rest of the column, which reacts more slowly to variations in surface conditions. A usual practice in atmospheric models is to parameterize the surface layer without excluding it from the computational domain, leading to possible consistency issues. We propose here to unify the two representations in a Finite Volume discretization. In order to do so, the reconstruction inside the first grid cell is performed using the particular functions involved in the parameterizations and not only with polynomials. Using a consistency criterion, surface layer management strategies are compared in different physical situations.