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County
Auditor
by
Monty Rainey, Junto Society
This is one of
those county positions not found in all states. Many small
counties throughout the country choose not to have a full time
auditor on staff, but choose instead to bring in an outside
auditor as a system of checks and balances.
The county
auditor maintains the integrity of financial administration of
county government.
The county
auditor's primary duty is to over see financial record-keeping
for the county and to assure that all expenditures comply with
the county budget. The county auditor, by law, has continuous
access to all books and financial records and conducts detailed
reviews of all county financial operations.
The office of
county auditor is neither created by nor under the hierarchical
control of the administrative body - the Commissioner’s Court.
While Commissioner’s Court is the budgeting body in county
government, both the county auditor and Commissioner’s Court
are required, by law, to approve or reject claims for
disbursement of county funds. The integrity of county financial
administration is entrusted to a dual control system of
"checks and balances."
The county
auditor has general oversight of all the books and records of all
county officials and is charged with strictly enforcing laws
governing county finances.
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