Auditor

The Institute of Public Affairs has labeled County Auditor offices as the “Hub of County Government.” The Auditor and staff are always available to assist with your questions and invite you to visit our office anytime Monday through Friday, 8:00 am - 4:00 pm. Duties include:

Budget Central

The Auditor’s office is considered“Budget Central” for all government entities. Schools, cities, townships, and the E911 Service Board file their completed budgets with the Auditor. After review by the Auditor, they are submitted to the State Department of Management. Following the Board of Supervisors hearing for the budget, the Auditor then files the certified County Budget with the State Department of Management.

Clerk to the Board of Supervisors

The Auditor may accept petitions, register complaints, or act on routine business in the absence of the Board. The Auditor often prepares Board meeting agendas, notifies the media, attends all Board meetings, keeps and records Board meeting minutes, and publishes the proceedings in the official County newspapers. The Auditor initiates bid notices, solicits proposals for County contracts for materials and services, and receives contract proposals. Official papers dealing with the Board of Supervisors’ business are referenced and maintained by the Auditor. County Ordinances are prepared, published, recorded, and maintained by the County Auditor.

Commissioner of Elections

In addition to federal, state, and county elections, the Commissioner of Elections then assumed the duties of all city, school, and special elections.

The Commissioner prepares and supervises the printing of ballots and/or programming of voting machines, as well as orders all election supplies. The Commissioner conducts schools of instruction, according to law, for all precinct election officials and is responsible for their employment on election day. The Commissioner also prepares and monitors the processing of all absentee ballots in order to aid voters who will not be voting at the polls on election day.

The Auditor certifies the results to the State and issues certificates of election to the proper persons.

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 can then prepare the necessary lists of qualified voters for each election.

County Financial Officer

The Auditor completes a Financial Report at the end of each fiscal year, which is a Revenue vs Expenditure report showing available cash reserves. Claims for payment for all services and materials rendered and charged to various county departments are submitted to our office for payment. It is the Auditor’s responsibility to ensure that the county departments do not exceed the budget appropriation approved by the Board of Supervisors.

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, rollbacks, 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 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.

Licenses/Permits

The Auditor’s office processes cigarette licenses, liquor licenses, beer permits, and fireworks permits.

Passports

The Auditor’s office has acceptance agents available to help with your passport needs, including forms and photos. Appointments are required for this service to ensure applicant privacy and the availability of staff.

Other Reporting Requirements

The Auditor’s office processes reports required by the Bureau of the Census, Labor, OSHA, Job Service of Iowa, and various other general reports.

Overseer of the County Plats and Transfer of Real Estate

Documents dealing with the transfer of real estate that are recorded in the Recorder’s office are also forwarded to the Auditor’s office. After the documents have been proofed for accuracy and the chain of title researched, the document is entered into the Transfer Book. Plat and transfer records are maintainedshowing ownership of all parcels of land for taxation purposes.

Payroll

All the County payroll is computed and distributed by our 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. The Auditor’s office handles employee questions dealing with health insurance deductibles and co-payments, COBRA forms, annuity plans, vacation, sick leave, family/medical leave, military leave, and retirement options.

Iowa State Association of County Auditors (ISACA)

• For more information about county auditor duties, visit the ISACA website.