County auditor


The term county auditor is applied as a descriptor, and sometimes as a title, for the fiscal officer in county government with oversight responsibility of all financial books and records of all county offices.

United States

The county auditor position is common in every state in the United States. In certain states, the position is based on an appointment from county commissioners or district judges. In others, for example, in Florida, the county auditor is an elected position to a four-year term.

Texas

In Texas, county government was created in the Constitution of 1836. The county auditor is appointed by the district judge and prepares and administers accounting records for all county funds. The county auditor also audits the records and accounts of the various county departments and verifies the validity and legality of all county disbursements. In counties with more than 225,000 residents, the county auditor serves as budget officer.