Welcome to the Auditor's Office Web Page!
Request for Proposal: External Audit-Financial Statements
NOTICE: Kootenai County is requesting proposals from qualified
firms of certified public accountants to
audit its financial statements for the fiscal year ending September 30, 2016, with the option of
auditing its financial statements the subsequent two fiscal years (2017 and 2018). After the first
year, the County reserves the right to extend the agreement and to renegotiate rates, terms and
conditions based on changes of circumstances regarding the Request for Proposal (RFP) and the
audit, as may be in the County's best interest.
Please click here for the RFP document.
The auditor acts as the county budget officer. The auditor's office executes this responsibility by compiling the
budget requests and submitting the budget to the board of commissioners. We also are responsible for recording the
appropriations made to county agencies, the outstanding liabilities against these appropriations, and the expenditures
made against the appropriations. The auditor also keeps accounting records on the revenues, expenditures, and balances
in each county fund. The auditor prepares checks for payment and transmits the check to the employee, vendor, or
other person entitled to the payment. We also record all moneys received by the various county offices in the financial
The full financial report prepared by the County Auditor's office for the fiscal year ending September 30, 2012 is available
for public inspection. Major sections of the report include: 1) Financial Section (Independent Auditors' Report); 2) General
Purpose Financial Statements; 3) Supplemental Combining, Individual Fund, and Account Group Statements and Schedules; 4) Statistical
Section; and 5) Single Audit Section (Schedule of Questioned Costs, Internal Control Opinion).
Files now available under "Financial Reports" in the left menu, or by clicking here.
Tax Administration Responsibilities
The county auditor's office prepares an abstract of real and personal property entered on the county assessment rolls and
transmits this to the state tax commission. The auditor extends and computes taxes due on the assessment rolls. The Auditor's
office also notifies every taxing district or authority as well as the state board of education of the total taxable valuation
of all the taxable property located within each taxing district, including Urban Renewal funding.