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 records.

Financial Reports

The full financial report prepared by the County Auditor's office for the fiscal year ending September 30, 2007 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.