I. Authority

  1. Oversight Authority
    1. Meaning watchful and responsible care for, access to records and authority to help ensure that they are properly maintained.
    2. Oversight of the books and records of the County is given to the County Auditor.
    3. County Auditor shall see to the strict enforcement of the law governing County finances (Local Government Code (LGC) 112.006).
  2. Access Authority
    1. Continual access to and ability to examine and investigate the books, accounts, and records of any office receiving County funds is given to the County Auditor (LGC 115.001).
    2. The same access is given concerning the records of specialized governmental entities, such as the District Attorney, Juvenile Probation, and Adult Probation (LGC 140.003).
    3. The County Auditor has the authority to examine records in criminal cases with regards to the proper collection of fines and court costs (Code of Criminal Procedure 103.11).
  3. Prescriptive Authority
    1. The County Auditor shall prescribe the system of accounting for the County (LGC 112.001 and 112.002).
    2. The County Auditor has the authority to prescribe the manner and form for other officials to make monthly and annual reports of collections to the County Auditor (LGC 114.002).
    3. The County Auditor may adopt and enforce regulations that the Auditor considers necessary for the speedy and proper collecting, checking, and accounting of the and other fees and funds of the County (LGC 112.002 b).
  4. Verification Authority
    1. The County Auditor shall examine each claim, bill, or account against the County and approve each before it may be allowed to be paid (LGC 113.065.)
    2. The County Auditor may require an affidavit from a County officer indicating that a claim or bill is correct and valid (LGC 113.064).
    3. In counties over 125,000 in population, the County Auditor is to verify the revenues available to the County in the budgeting process.(LGC 111.034).