The Auditor calculates tax for all taxing entities in the County (schools,
cities, townships, etc.) by applying taxes levied by those entities to the
valuations of each property as determined by the Assessor, and then prepares a
tax list showing each taxpayer's share of the total. These figures are then
certified to the County Treasurer's Office. Many of the records prepared in the
Auditor's office are maintained permanently and are available for public use.
Financial duties of the Auditor include the preparation of the County's budget
from material submitted by its departments and other agencies and issuing
payment for all services, materials, and payroll charged to the County. The
Auditor then maintains a ledger for each department in the County throughout
the fiscal year (July 1 through June 30). The Auditor also keeps and maintains
permanent financial records for the County. Many financial reports are
published for public information.
As clerk to the Board of Supervisors, the Auditor may perform a variety of
duties depending on the size of the County. The Auditor may accept petitions,
register complaints, or act on routine business in the absence of the Board.
The Auditor often prepares Board meeting agendas, notifies the media, attends
all Board meetings, keeps and records Board meeting minutes, and publishes the
proceedings in the official County newspapers
and on the
website. The Auditor initiates bid
notices, solicits proposals for County contracts for materials and services,
and receives contract proposals. Official papers dealing with Board of
Supervisors' business are referenced and maintained by the Auditor.