GENERAL ACCOUNTING
The County Auditor is responsible for the following:
- Administration and Distribution of Tax Revenues
- Accounting for All County Funds (except those accounts segregated by
law to certain office holders)
- Administration of County Payroll
- Produces Official Financial Reports for County, State and Federal
Governments
The name "Auditor" is misleading . The County Auditor has many
responsibilities but performing audits is not one of them. That function is,
by law, performed by the Auditor of State. One of the County Auditor's many duties
is that of Chief Fiscal Officer in the County. It is his/her responsibility to
account for the millions of dollars that flow through the County Treasury
each year and to issue warrants (checks) in payment of all County
obligations, including the distribution of tax dollars to the townships,
villages, cities, school districts and library systems as well as other
county agencies. The Auditor's General Accounting Department is the watchdog
over all county funds deposited in the county treasury and maintains the
official records of those receipts, disbursements and fund balances.
It is the Auditor's responsibility to serve as the paymaster for all County
employees.
The Auditor also distributes motor vehicle license fees, gasoline taxes,
estate taxes, fines and local government funds in addition to real estate,
personal property and manufactured home taxes.
As Chief Fiscal Officer in each county, the Auditor is required by law to
prepare the County's annual financial report. Most counties prepare a
Comprehensive Annual Financial Report (CAFR).