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County Auditor
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 commissioners court. While
commissioners court is the budgeting body in county
government, both the county auditor and commissioners
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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