The county auditor maintains the integrity of financial administration for county government. The 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 reviews of all county financial operations.
Budgeting and Approval
The office of county auditor is neither created by nor under the hierarchical control of the governing body - the Commissioners Court. While the 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 the disbursement of county funds.
Checks and Balances System
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.