Mission and Authority
The mission of the County Auditor is to:
- Ensure that County government is accountable to the public;
- Ensure that County activities are transparent; and
- Improve the efficiency, effectiveness and quality of County services and activities.
- Conducting independent and objective performance audits,
- Reporting my findings and recommendations, and
- Conducting follow-up and reporting on how the County has addressed my recommendations.
Performance audits are an objective and systematic review and assessment of the performance and management of a program against objective criteria. Audits may address some of the following areas:
- Program effectiveness and the extent to which desired results are achieved,
- Management’s plans, methods, and procedures for meeting its goals and objectives,
- Compliance with laws, regulations, contract provisions, grant agreements, and other requirements that could affect resources and service delivery, and
- Cost effectiveness of alternative methods of delivering services and attaining goals or identifying best practices for evaluating program or management approaches.
County Charter provision for County Auditor
Section 46. COUNTY AUDITOR.
(a) There shall be an elected, non-partisan County Auditor. At the time of election, the Auditor shall hold at least one of the following designations: certified public accountant (CPA), certified internal auditor (CIA), or certified government auditing professional (CGAP).
(b) The term of office shall be four years and be concurrent with the chair of the Board. Compensation for the Auditor shall be 80 percent of the salary of a Circuit Court Judge.
(c) The Auditor shall be responsible to the people. The Auditor shall:
Continuously evaluate the effectiveness and results achieved by County programs and activities and the costs and resources used to achieve those results.
Report the results of these evaluations, including recommendations and the County Administrator’s response, to the Board.
Issue an annual report to the Board and the public describing the activities of the Auditor during the preceding year and a plan for the upcoming year.
County Policy regarding the County Auditor
The County Charter provides for an elected County Auditor to independently inspect the business affairs of the County and report details of any investigations to the Board of Commissioners, including recommendations for remedial action.
Employees of all departments are to fully cooperate with authorized audit personnel during the conduct of an audit. Authorized audit personnel are to have full, free, and unrestricted access to all departments’ functions, records, property, and personnel related to the scope of the audit.
At least six months after an audit report is issued, a follow-up review should be conducted to determine the status of recommendations made in the audit report.