What's a County Auditor?

When you think of someone who is a jack of all trades, you should think of your county auditor. Everything from being a custodian to running local elections is part of the auditor’s job. However, the role looks a little different in every county. There are an endless amount of different sub-titles and responsibilities that the county auditor can be accountable for fulfilling, but these are the most common:

Budget Manager: All government entities must share their completed budgets with the county auditor’s office. This includes, but is not limited to, schools, hospitals, agricultural extensions, and townships. The county auditor then reviews each budget and submits it to the State Department of Management.

Commissioner of Elections: This role was assigned to county auditors by the legislature in 1972. This means that the county auditor helps oversee federal, state, and county elections, along with all city, school, and special elections in their county. For these elections, the auditor is responsible for printing ballots, ensuring that voting machines are properly programmed, processing absentee ballots, and ordering other supplies needed for the election. As Commissioner of Elections, they are also responsible for hosting a school of instruction, where all precinct election officials learn or are reminded of how to properly and efficiently conduct an election.

Clerk to the Board of Supervisors: In this role, the auditor accepts petitions, registers complaints, or completes general business in the absence of the board. They often create agendas for board meetings, notify the media of meetings, and record minutes during the meetings. In short, they assist with the preparation and conduction of Board of Supervisor meetings and review all documents that are submitted to the board. Think of them as a secretary for the Board of Supervisors. 

County Financial Officer: At the end of each fiscal year the county auditor is responsible for creating a “State of the County” report that shows the county’s revenue compared to its spending, along with a summary of the cash reserves. Based on this report, the auditor will then disperse money to departments in the county based on how much money is available and the requests made by each department. 

Registrar of Voters: Beginning in 1975 when voter registration became mandatory, the county auditor became responsible for maintaining a record of registered voters and those who are not eligible to vote. 

County Tax Accountant: As the county tax accountant, the county auditor is responsible for making taxable evaluations for every property in their county. They apply all necessary exemptions, homestead and military credits, and any other adjustment necessary for each property owner. By using this information, the county auditor then determines the taxable value of the county and submits it to the state. Finally, the state returns the certified tax rates and the county auditor (and tax accountant) applies these rates to each property in the county.

Custodian of the Courthouse: Exactly as it sounds, the county auditor can be responsible for keeping the courthouse well-maintained. This includes general maintenance and any other conflicts that may arise with things like office space, records storage, or water damage. 

Licenses/Permits: The auditor’s office processes many different types of licenses and permits, including passports, cigarette and liquor licenses, and beer and firework permits. 

Overseer of the County Plats: The Auditor oversees all documents related to the transfer of real estate. These documents are then filed in the Auditor’s office, as well as the recorder’s office. 

Payroll & Human Resources Manager: The payroll for all county employees is computed and distributed from the Auditor’s office. In some counties, the Auditor also serves as a human resources manager, handling employee’s questions about health care, sick leave, vacation days, and anything else brought to them by an employee. 

Records and Plans: A wide variety of records and plans may be filed at the Auditor’s office. Documentation of manure management plans, drainage records, and road and bridge records as they pertain to the county are filed at the Auditor’s office. 

*Interview coming soon.

-Erica Will