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. |
