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The County Auditor plays the vital role of Fiscal Officer of the County with oversight responsibility of all financial books and records of all county offices. By law the Auditor has oversight of all financial books and records of all officers of the County and is charged with administering the budget.
County government was created as it was determined that it needed a system of checks and balances so as to ensure no one branch of government would be without accountability in complying with the State’s statutes.
County Auditor is responsible for the following duties:
• Prepares and administers accounting records for all county funds
• Audits the records and accounts of the various county departments
• Administers the county budget as approved by the Commissioners Court
• Forecasts financial data for budgetary formulation purposes
• Payroll processing
Other duties or functions that could be delegated to the County Auditor include:
o Treasury
o Budget Officer
o Investment Officer
o Human Resources
o Purchasing
o Information technology officer
Not only do County Auditors provide oversight for the public but County Auditors are expected to also assist in ensuring that the State’s counties are able to meet the increasing demands of fiscal accountability in the future.
County Auditors at times walk a narrow path and have a duty to work professionally with each and every elected official and department head and together strive for good county government today and for a better county government in the future.