Office is considered Budget Central for all government entities.
Schools, Cities, Townships, Agricultural Extension,
County Hospitals, Emergency Management Agency, E911 Service Board,
and County Assessor file their completed budgets with the Auditor.
These budgets, which include the tax asking for each entity, are
reviewed by the County Auditor and then submitted to the State Department
of Management. After the Board of Supervisors hold a public hearing
on their budget, the Auditor also files the certified County
Budget with the State Department of Management.
The Auditor tabulates
the taxable valuations for each property owner in the county. After
applying the proper exemptions, homestead and
military credits, roll backs and other adjustments to the assessed
valuations certified by the Assessor’s Office, the Auditor
certifies the “taxable” valuation of the county to the
State. This computation creates the tax rate from which each taxpayers’ statement
After the State
returns the certified tax rates for the above-mentioned taxing
entities in the County, the Auditor becomes the County
Tax Accountant and applies these tax rates to the taxable valuation of
each property and then prepares a tax list showing each taxpayer’s
share of the total governmental tax asking. These figures are then
certified to the County Treasurer’s Office for collection.
As the county’s Financial
Officer, the Auditor completes a “State
of the County” Financial Report at the end of each fiscal year,
which is a Revenue vs Expenditure report showing available cash reserves.
Based on this report and budgets for the current year, the Auditor
disburses all county funds. All the County payroll is computed and
distributed by this office. Related reports such as FICA, IPERS,
State and Federal withholding, insurance, 457 Deferred Compensation
plans, and other deduction reports are filed with the proper entities.
Claims for payment for all services and materials rendered and charged
to the various county departments are submitted to this office for
payment. The Auditor is responsible for “auditing” all
claims and keeping a complete record of each transaction. It is the
Auditor’s responsibility to make sure that the departments
do not exceed the budget appropriation approved by the Board of Supervisors.