The county auditor must audit all bills approved for payment by the board of county commissioners before warrants are issued. It must be confirmed that charges are legitimate and that there are adequate funds to cover the payments in the proper departmental budgets.
Further duties of the auditor include acting as disbursing officer for taxing districts, for example, a fire district. The auditor is required to keep warrant (check) books and maintain payroll records.
In addition, the auditor is involved with both the preparation and administration of the county budget and is responsible for the filing and certifying of the annual fiscal report to the State Auditor's Office within 150 days after the close of the fiscal year.
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