The County Auditor’s Office provides an independent internal audit function, objective analysis, and appraisals of county operations; assists county officials, management, and personnel in providing county services in an effective and efficient manner; and assists the outside independent auditors in the performance of evaluating the county’s financial statements.
The council shall appoint a county auditor. The auditor shall have had at least five years of experience in accounting and shall possess such further qualifications as may be provided by ordinance. His term shall be four years commencing on January 1 of each year following the election of the county executive. He may be removed from office by a vote of two-thirds of the council for incompetence, neglect of duty or malfeasance in office.
The auditor shall be the auditing officer of the county. He shall manage his office and appoint the employees therein under the merit system. The auditor shall have the power to:
1. From time to time review the accounting system of the county and recommend to the council such changes as deemed necessary for greater economy and efficiency in the administration of public funds;
2. Audit the accounts and records of accountable officers and employees of the county giving due regard to generally accepted principles of auditing, including consideration of the effectiveness of the accounting system, internal audit and control and related administrative practices in all county offices;
3. Investigate all matters relating to the receipt, disbursement, and application of public funds;
4. Make such other investigations and reports in relation to fiscal matters as shall be directed by the council;
5. Whenever he deems it necessary to any investigation, examine the parties, witnesses, and others on oath or affirmation touching any matter or circumstance in such examination.
All officers and employees of the county shall furnish to the auditor such information and records regarding powers, duties, activities, organization, property, financial transactions and methods of business in their respective offices and employments as the auditor may from time to time require of them.”