Duties of Office:
The County Auditor is appointed by the District Court for two-year terms. The Auditor’s role in county government is unique in that he is not appointed by or responsible to any elected officer or elected body charged with administration and policy determination for the county. The significance of the County Auditor’s authority stems from his obligation to ensure the strict enforcement of state law, and duty to disapprove expenditures of county funds he believes to be unlawful.
The County Auditor maintains a general set of records showing all county transactions relating to accounts, contracts, indebtedness, receipts, and disbursements. He has financial oversight responsibilities for all county offices and officers. He may dictate the accounting procedures for all county officers, including the District Clerk and District Attorney. The County Auditor may disapprove the payment of claims against the county. The Commissioners’ Court may not pay claims without County Auditor approval.