The county auditor maintains the integrity of financial administration of county government by overseeing the county’s financial record-keeping and assuring that all expenditures comply with the county budget and the law. The county auditor has continuous access to all books and financial records of every elected official and conducts detailed reviews of all county financial operations.
The office of county auditor is not subject to the control of the commissioners court or any other county official, but is appointed by the district judge(s) serving the county. Both the county auditor and commissioners court are required by law to approve claims for disbursement of county funds. The integrity of county financial administration is entrusted to a dual control system of "checks and balances."
As with the elected county officials, the county auditor has ultimate authority over the operations of the office, including the authority to hire and fire personnel and direct their daily activities. The auditor also has authority to determine how to use all other resources allocated to the office during the budget process.