The county auditor maintains the integrity of financial administration of county government.
The county auditor’s primary duty is to oversee 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 review of all county financial operations.
The country auditor is appointed by the district judge(s) for the county and is not controlled by the commissioner’s court. While commissioner’s court is the budgeting body in county government, both the county auditor and commissioner’s 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.
Duties & Responsibilities of the COUNTY AUDITOR from the Texas Association of Counties.