Duties of the County Auditor

A presentation to County Supervisors at the 2015 ISAC New County Officers School

Janine SulznerJones County Auditor

1994 - present

2010 President - Iowa State Association of County Auditors

Duties of the County AuditorIowa Code Chapter 331, Division V, Part 1, outlines the basic “statutory” duties of County Auditor.

Additional, and more specific, duties of the County Auditor are found throughout the Code of Iowa.

Most County Auditors assume many additional responsibilities, which may vary depending on the size of the county, programs offered by a particular county, and the financial resources available for additional staff. By Iowa Code, the County Auditor also has the following additional official titles:•Clerk to the Board of Supervisors (unless the Auditor consents to the appointment of another person)•Custodian of the Courthouse (at the direction of the Board)•County Budget Director (unless the Board appoints another official)•County Elections Commissioner•County Registrar of Voters

No, the job of a County Auditor is not glamorous

and we don’t hand out awards…

County Auditors know that talking about the budget and other administrative matters may not be as fascinating, or as “feel good” as talking about…

….nor nowhere near as close to your heart as….

and

….However.. we can’t have all of those “things” without….

And you can’t access that

without taxes,and budgets,

and budget amendments!

County Boards of Supervisors use budgets to manage the “real” needs vs

the “perceived” needs of providing services to the public,

And to attempt to convince your taxpayers that you aren’t sending THEIR

money…

Oh.. and just another one of those minor details…..

says we have to!!

because the

It takes someone special…..

who doesn’t care about all the glamour and fascination, but who

DOES care about all the “details” to help YOU make those “things”

possible!

your COUNTY AUDITOR

Clerk to the Board of Supervisors 331.504

• Records the board’s proceedings (ie. takes and prepares the minutes)• Submits minutes to the newspapers for publication• Maintains historical records of all ordinances• Maintains all books and records required to be kept by the board• Official repository of all official Board documents, contracts, etc.• Preparation and distribution of the board’s agenda.• In many counties, performs the daily administrative duties for the board of

supervisors.

o Only with the consent of the Auditor may the board appoint another person to serve as clerk to the board.

o Attorney General opinions regarding content of minutes, publication of minutes, clerk duties.

County Budget Director 331.433

Serves as the county budget director, if the board has not designated another official :•Compilation, calculation, and monitoring of the county’s operating budget.•Monthly financial reports to the Board and Department Heads.•Year-end financial statements of the county prepared on both a cash basis and GAAP basis, each submitted to the Iowa Department of Management as the official financial statements of the county. •All financial reports and records of a county are independently audited on an annual basis.•Preparation of the general ledger, in cooperation with the Treasurer’s Office, for all county and agency funds.•Grant reimbursement administration.•Capital asset tracking and reporting.

*Note: In counties that have a separate finance department these items may be completed by the separate finance department.

Payroll for all County Employees 331.506

The County Auditor’s Office provides payroll administration for all county employees, ie. preparation of paychecks, calculation of all payroll deductions, including:•State and federal tax withholdings•Medicare and social security tax withholding and employer match•IPERS withholding and employer match•Health and other insurance•Deferred compensation, ie. tax deferred annuities•Garnishments•Child support deductions•Voluntary payroll deductions.And prepares and files all payroll tax reports, including 941’s , W2’s, unemployment, etc.

Accounts Payable For All County Departments

331.506 • Processes all claims for payment of the county’s bills.• Monitor invoices for math calculation errors,

duplicate payments, sales tax, etc.• Assures account coding is accurate for financial

reports.• Issues checks or warrants for payment of the county’s

bills (and some agencies as well).• Preparation of 1099 tax forms for vendors.• “Auditing” of claims… statutory duty of the Board of

Supervisors – find out what this means in your county.

Real Estate RecordsServes as Chief Platting Official of the county:

331.511

• Transfer title to property, for taxation purposes, in the official transfer books and plat books.

• Assist attorneys, property owners, and land surveyors with concerns related to county real estate ownership records.

• Plot subdivision plats and plats of survey into the official county plat books. Work closely with the GIS department, if that department is separate from the Auditor’s Office.

• May review all subdivision plats and plats of survey for compliance with state law and county.

Property Valuation Report 331.510

• Preparation of the county’s official property valuation report which serves as the basis for calculating the property tax requirements of the budgets for all taxing jurisdictions in the county)

• Maintenance of all Tax Increment Financing (TIF) district records, including calculation of the increment for all TIF taxing districts in the county.

Local Jurisdiction Budget Review & Certification

331.502

• Review and approve property tax requests and budgets from all taxing jurisdictions in the county.

Tax List331.512

Preparation of the county tax list, levying taxes on all properties and utilities in the county. The tax list is then certified to the County Treasurer for preparation of tax statements.

Tax CycleRecorder > Auditor > Assessor > Auditor > Treasurer

Tax CycleRecorder > Auditor > Assessor > Auditor > Treasurer

Tax CycleRecorder > Auditor > Assessor > Auditor > Treasurer

Tax CycleRecorder > Auditor > Assessor > Auditor > Treasurer

Tax CycleRecorder > Auditor > Assessor > Auditor > Treasurer

Tax CycleRecorder > Auditor > Assessor > Auditor > Treasurer

Other Statutory Duties• The Auditor has general custody and control of the courthouse, > subject to the direction of the Board. 331.502(1)• The Auditor acts temporarily as the Treasurer or Recorder in vacancy

situations, and as Assessor in a vacancy if there is not chief deputy Assessor. 331.502(6)

• If there is a vacancy on the Board of Supervisors, the Auditor serves with the Treasurer and Recorder to make an appointment to fill the vacancy, or to call for an election. 331.502(7)

• Various duties with regard to persons with mental disabilities, poor persons, and veterans. 331.502 (10-14)

• Various duties with regard to establishment, alteration, maintenance, and vacation of roads. 331.502 (21-22)

• Various duties with regard to drainage districts. 331.502 (30)• The Auditor has the authority to audit (at the county Auditor’s discretion)

the financial conditions and transactions of all county funds and accounts for compliance with state and federal law. 331.502(41)

Other duties a County Auditor typically performs:

• County liaison for township officials, city clerks and administrators, and school business managers.

• Benefits administration, including FMLA, and workers compensation reporting, for all county employees, in the absence of a separate human resources department.

Examples of Other Duties a County Auditor MAY perform:

• Fiscal agent for various related entities, such as – Mental health region– Early Childhood Iowa– Decategorization– Various grants– Solid waste commission

• Passport Application Acceptance Agency.• County Title VI Coordinator (compliance officer for assuring the

county’s compliance with the Civil Rights Act of 1964)• Medicaid or medicare billing for certain county operations.• Administrator of a county self-funded, or partially self-funded,

health plan.• Serve on the employer’s labor negotiations team providing

technical assistance (ie. budget and benefit information).• Others that may be specific to your county.

COUNTY COMMISSIONER of ELECTIONS

331.505

• Plan and conduct all elections held in the county, including general, primary, school, city, and special elections.

• Comply with state and federal election regulations.• Recruit and train temporary precinct election officials (13-680

depending on the number of voting precincts in the county).• Test and arrange delivery of election equipment for each election.• Manage thousands (3,000 – 300,000) of voter registration records.• Public education of voter registration and voting methods.• Investigate and report possible instances of voter registration

fraud.• Statutorily requires evening and weekend hours. • Serves on a board to hear and decide objections to candidate

nominations.• Determines challenges to voter registration records.• Serves as clerk of an election contest court.

To effectively perform the required (and acquired) duties of County Auditor, the following skills,

knowledge bases, and responsibilities are essential:

• accounting• budgeting• financial reporting• general business administration• property taxation• real estate

• payroll administration • human resources• information technology• elections administration• passport regulations• understanding of federal and

state laws

• legal responsibilities• administrative responsibilities• financial management skills• computer skills• resourcefulness• customer service• time commitment• organizational skills• personnel management• facilities management• commitment to accuracy and

detail• active participation in peer

groups and related organizations

Relationships Matter

• Your County Auditor can be your:- right hand

or… - a pain in your rear end!• Remember, we are both ELECTED BY THE CITIZENS of

our county to do a job, and we each have to be individually accountable to those citizens.

• Sometimes there are conflicts, but at the end of the day our hope is that we can each respect each others’ opinions, decisions, and autonomous authority, and do the job we were elected to do.

County Auditors On The Move!!Some county auditors have become

state legislators over the years!

• Renee McClellan, Hardin Co.• Mick Gamez, Howard Co.• Bev Juhl, Emmet Co.• Betty Ellerhoff, Cedar Co.

• Mary Gaskill, Wapello Co.• Al Sorenson, Boone Co.

Some county auditors have even become state elected officials!•Mary Mosiman, State Auditor (former Story County Auditor)

•Mike Mauro, Secretary of State 2006-2010 (former Polk County Auditor)

Some county auditors have become county supervisors!

• Roxanna Moritz, Scott Co.

There’s even a county supervisor who became a county auditor!

And one County Auditor has even become a

United States Senator!!!U.S. Senator Joni Ernst

(former Montgomery County Auditor)