Transcript Duties of the County Auditor’s Office

Duties of the County
Auditor’s Office
County Officials Academy
March 9 & 10, 2015
General Overview
The County Auditor’s Office has been changing in recent
years as counties strive to become more efficient. In
some cases they have taken on duties of the
Superintendent of Schools, Tax Director, County
Treasurer, and a lot of Personnel duties have traditionally
been the responsibility of the office.
• Some counties have made combinations through Home Rule
Charters and others have used the Tool Chest legislation
passed in 1993.
General Overview
 Some of the major duties of the County Auditor’s office are:
• Clerk of the Board of County Commissioners
• Chief Financial Officer of the County
• Property Tax Administrator
• Election Administrator
• And that favorite – Other Duties as Assigned
o I sometimes refer to the Auditor’s Office as the Garbage Department –
anything that just doesn’t fit anywhere else in county government seems
to find it’s way to the Auditor’s Office!
Clerk of the Board of County
Commissioners
 Attend all meetings of the Board and keep an accurate record of the official
proceedings.
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The Auditor acts as the Executive Secretary of the Board, attests to the signatures of
the Chairman on official documents, such as minutes and contracts.
Required to attend all meetings of the Commission.
Arranges for publication of minutes and other notices.
Preserves all official records of the Commission.
In a lot of cases, is the first contact the public makes when they want to get an issue
resolved with the county or get on the board agenda.
The County Auditor is usually the g0-to person for the board members (particularly
when they first take office) on any question as to board policy, personnel policies, or
just how the county operates.
Chief Financial Officer of the County
 The County Auditor is the Chief Financial Officer of the County.
• The County Auditor is responsible for paying the bills after commission
approval.
o That means making sure proper documentation is provided for all expenditures of
funds.
o Dollars are charged against the proper funds and against the correct budget line.
o That expenditures meet any legal requirements or county policy that may limit the
use of funds.
o In some cases, manages a credit card policy for the county to facilitate travel costs
for county officials or employees.
Chief Financial Officer of the County
 The
County Auditor is responsible for preparing financial
statements.
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state law, the County Auditor must prepare annual financial
statements.
o These statements can take various forms. They range from cash basis receipt and
disbursement statements by fund to full blown Comprehensive Annual Financial
Reports (CAFR).
• Annual Audit – Normally the County Auditor makes arrangements for
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the annual audit of the county and makes records available to the
external auditors as needed.
In the case of some larger counties, submits the CAFR to the
Government Finance Officers Association for award certifications.
Chief Financial Officer of the County
 Annual Budget Process
• While
each department is responsible for preparing a budget, the
County Auditor’s Office normally manages that process.
o Sets the format for county departments to submit information, and normally
provides year-to-date information to departments to aid in the budgeting process.
o The Auditor’s Office may do the payroll and benefit budgets for all departments
when the information is readily available within the payroll system of the county.
o Prepares revenue budgets for the county, estimates tax revenue and mill levies to
support the budget.
o Requests information from outside boards for budgeting such as Weed Control,
WRD’s, Vector Control, Fair Board, Historical Society, Etc.
Chief Financial Officer of the County
 The
County Auditor’s Office normally puts all the budget
information together and assists the County Commission in their
review of budgets.
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County Auditor’s Office monitors the projected revenue and
expense of the county throughout the budget process and keeps the
County Commission informed of what tax revenue is needed to balance
the budget.
This balancing act has become more important over the years as the
level of property tax has become an issue with both taxpayers and
legislators.
Schedules publication of the budget and budget hearings prior to final
approval of the budget.
Chief Financial Officer of the County
 With the recent changes in state law requiring notices if taxing
districts are exceeding the “zero number of mills increase,” County
Auditor’s Offices are having to compute the zero number of mills
increase for jurisdictions affected by the law.
• Local governments used to consider their mill levy in judging whether or
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not their budget was “increasing taxes.” With recent changes in
property tax law, a district is judged to be increasing their taxes even
when keeping their mill levy the same as the previous year.
Since the county generally has all the information needed to do the
calculation for the jurisdictions, we do the calculation for the county as
well as for the other jurisdictions that need to provide a notice to their
taxpayers.
Chief Financial Officer of the County
 The
“zero number of mills increase” generally means that a taxing
jurisdiction that is experiencing growth in valuation due to inflation
needs to reduce their mill levy so that their dollars collected are the same
as the previous years.
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It is more complicated than that—the county has to account for properties
added to the tax roll and properties removed from the tax rolls for each
affected jurisdiction.
Property added could be new construction, an exemption that no longer is
available to the property, or it could be property annexed into the taxing
district.
Properties removed from the tax roll could include property destroyed, a new
exemption for a property previously taxed, or property annexed into another
jurisdiction.
Property Tax Administrator
Accurate Tax Role
Mill Levy Calculations
Special Assessments
Drain Districts
Irrigation Districts
Property Tax Administrator
 Property Tax Roll
• A large function of the County Auditor’s Office is to maintain the
tax roll.
o The county, city and township planning offices and assessors supply a lot of
the information that goes into the tax roll.
• The tax roll has a lot of attributes that need to be maintained for
each land parcel.
o Commercial, Residential, or Agricultural Classifications
o Taxing District attached to each land parcel
• County, City, Township, School District, Fire District, Airport Authority, etc.
Property Tax Administrator
 Changes need to be updated constantly
• Ownership Changes
• Property splits / Combinations
• District Boundary changes
• Value Changes
 Abatements
 Added Taxes when property was missed in the normal assessment
process
 Homestead and Veteran’s Credit
Property Tax Administrator
 Mill Levy Calculations
• Calculate mill levies for each jurisdiction
o Each jurisdiction may have several different levies. In Cass County, there is
a smaller city that has eight different levies.
o Keep track of temporary levies that will expire.
• Calculate tax bills
o Adjustments to tax bills need to be calculated periodically for added taxes,
abatements, Homestead and Veteran’s Credits.
• Many
counties also maintain a web site showing property tax
information
Property Tax Administrator
 Tax Forfeiture Process (The process that every County Auditor’s
Office hates)
• Involves notice by mail, personal service, and newspaper notifications
o Work with other county offices in gathering information on who and how to serve
o In many cases, research owners’ addresses and phone numbers
o Make phone calls or visits to people who are delinquent on their taxes
• Preparing tax forfeiture deeds
• Appraisal of property for sale purposes
• Conducting sale
• Preparing county deeds to new owner
Administer County and State Elections
 County Auditors’ Office AND County Commission responsible for a lot of
Election Duties
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Redistricting
Establish precinct boundaries
Create legislative district and precinct maps
Find voting sites for Election Day and Early Voting
o In counties experiencing growth, it is a challenge to make sure that you have adequate
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polling sites where you need them along with sufficient space and parking
Contract with cities and school districts for handling their elections
Candidate filings
Create and order ballots
Administer County and State Elections
 Election Duties continued…
• Prepare and test all election equipment
• Handle absentee voting
• Hire and train election workers
• Monitor activities on Election Day and respond when necessary
• Provide information on election procedures and help Canvassing
Board count absentee ballots
• And much more!
County Auditor’s Office
•Thanks for taking the time to listen!