As the County 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.
All 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. 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, and retirement options. The Auditor reviews the County’s Personnel Policy and forwards any proposals for updates/changes to the Board for approval.
In Shelby County, the Auditor has been appointed as Budget Director. The Auditor works with the Board of Supervisors in the preparation of the County Budget. Once all the Department Heads have filed their budget requests, the Auditor compiles all that information into one document for the Board to review. It is at this point the Board must decide whether the County’s tax asking will need to be increased to cover all the County expenses, or if expenditure cuts need to be made. Multiple scenarios are presented by the Auditor with the Board making the final decision. After a public hearing is held, the Board gives final approval for the Auditor to certify the County Budget to the Department of Management.
Along with these financial responsibilities, the Auditor’s Office is considered Budget Central for all government entities. Schools, Cities, Townships, Agricultural Extension, County Hospitals, Emergency Management Agency, E911 Service Board, and County Assessor file their completed budgets with the Auditor. These budgets, which include the tax asking for each entity, are reviewed by the County Auditor and then submitted to the State Department of Management. After the Board of Supervisors hold a public hearing on their budget, the Auditor also files the certified County Budget with the State Department of Management.
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.
For more information on the Auditor as the County Financial Officer, click on:
Budgets & Audits
Valuations & Taxes