The county auditor assists in the performance of state duties regarding the tax system and also provides internal accounting services for county administration. In smaller counties, it is not unusual for the office of the county clerk to combine with the office of the county auditor.
The county auditor’s main responsibilities revolve around the maintenance and examination of the county’s financial records and accounts. The auditor examines and makes recommendations regarding the settlement of claims and is responsible for examining the books and accounts of the county elected officials and justice court judges.
The auditor’s responsibilities also include the authorization of payments, including certifying the availability of funds and issuing checks and warrants. The county’s financial records regarding receipts and disbursements are maintained by the auditor and coordinated with the county treasurer. The auditor has the authority under statute to conduct investigations regarding financial records, including issuing subpoenas and requiring testimony under oath.