County Financial Officer
As the county’s Financial Officer, the Auditor completes a “State of the County” Financial Report at the end of each fiscal year, which is a Revenue vs Expenditure report showing available cash reserves. Based on this report and budgets for the current year, the Auditor disburses all county funds. Claims for payment for all services and materials rendered and charged to the various county departments are submitted to this office for payment. The Auditor is responsible for “auditing” all claims and keeping a complete record of each transaction. It is the Auditor’s responsibility to make sure that the departments do not exceed the budget appropriation approved by the Board of Supervisors.
County Registrar of Voters
In 1975 the Auditor became the County Registrar of Voters with the implementation of a state-wide voter registration law. The Auditor is responsible for maintaining the current records of residents desiring to vote and purging the records of those no longer eligible to vote. The Auditor is then able to prepare the necessary lists of qualified voters for each election.
County Tax Accountant
The Auditor tabulates the taxable valuations for each property owner in the county. After applying the proper exemptions, homestead and military credits, roll backs and other adjustments to the assessed valuations certified by the Assessor’s Office, the Auditor certifies the “taxable” valuation of the county to the State. This computation creates the tax rate from which each taxpayer’s statement is prepared.
After the State returns the certified tax rates for the above-mentioned taxing entities in the County, the Auditor becomes the County Tax Accountant and applies these tax rates to the taxable valuation of each property and then prepares a tax list showing each taxpayer’s share of the total governmental tax asking. These figures are then certified to the County Treasurer’s Office for collection.
Custodian of the Courthouse
The Auditor is the Custodian of the Courthouse under the direction of the Board of Supervisors. This responsibility includes not only general maintenance and repair of the building, but also issues involving office space, records storage, and disaster recovery.
Insurance policies and surety bonds are filed and maintained in the Auditor’s Office.
The Auditor’s office processes various licenses and permits:
- Cigarette Licenses
- Beer Permits
- Liquor Licenses
- Fireworks Permits
Other Reporting Requirements
Reports required by the Bureau of Census, Labor, OSHA, Job Service of Iowa and various other general reports are prepared by the Auditor’s Office.
Overseer of the County Plats
The Auditor is the Overseer of the County Plats. All documents dealing with the transfer of real estate recorded in the Recorder’s Office are also filed in the Auditor’s Office. Each document is proofed for accuracy and the chain of title researched. The document is then entered into the Transfer Record. Plat and Transfer Records are maintained showing the ownership of all parcels of land for taxation purposes. The Auditor may cause subdivisions to be platted when necessary and accordingly revises the county plats.
Payroll & Human Resources Manager
All the County payroll is computed and distributed by this office. Related reports such as FICA, IPERS, State and Federal withholding, insurance, 457 Deferred Compensation plans, and other deduction reports are filed with the proper entities. In some counties, the Auditor also acts as the Human Resources Manager and handles employee questions dealing with health insurance deductibles and co-payments, COBRA forms, annuity plans, vacation, sick leave, Family/Medical Leave, military leave, retirement options. Updating the County’s Personnel Policy and job descriptions are also a responsibility of this office.
Records and Plans
Records and plans filed in the Auditors office include:
- Manure Management Plans, Plan Updates, and Livestock Confinement Construction Permits are filed in the Auditor’s Office.
- Drainage Records and Assessments are maintained by the Auditor’s Office.
- Road and Bridge Records are maintained by the Auditor’s Office.