The auditor acts as the county budget officer (31-1602). The auditor compiles budget requests and submits a budget to the board of commissioners.
As chief accounting officer of the county, the auditor is responsible for recording the appropriations made to county agencies, the outstanding liabilities against these appropriations, and the expenditures made against the appropriations. These records show the unencumbered and unexpended balance in each appropriation and are used by the auditor to make sure that county agencies have not overspent their budgets. The auditor also keeps accounting records on the revenues, expenditures, and balances in each county fund.
The auditor and treasurer are responsible for submitting a joint financial statement to the board of county commissioners on the second Monday in January, April, July, and October (31-2306). These quarterly financial statements are required by law to show, in total and by fund, the following items: (1) the amount of revenues paid into the county treasury; (2) the amount of warrants drawn and paid; (3) the amount of warrants drawn and unpaid; and (4) the amount of accounts or claims that are audited or allowed but not yet paid. A summary of this financial statement is published by the auditor and treasurer in a newspaper within the county (31-2306).
A full financial report must be prepared annually and be available for public inspection which shows for each fund the sources of income, expenditures during the year, current fund balances, and other financial information as determined by the board (31-819). When requested, the auditor shall submit to the state controller an annual financial report (67-1081).
Prior to the fourth Monday of March, the auditor must notify every taxing district or authority as well as the state board of education of the total taxable valuation of all the taxable property located within the districts. Prior to the first Monday in August, the auditor must notify the state tax commission and the clerk of each taxing unit in the county of the taxable valuation of all the taxable property located within that taxing district. The auditor must also furnish the valuation from the current operating property roll upon receipt from the state tax commission (63-1312).