An amendment to the Texas Constitution of 1876 granted supervisory powers to the State District Court to review acts of the Commissioners Court.  Created in 1905 by statute rather than Constitutional amendment, the County Auditor emerged as an adjunct to the State District Courts exercise of supervisory jurisdiction over the Commissioners Court.    

Why have a County Auditor?

The County Auditor is not appointed by or responsible to any elected officer or elected body charged with administration and policy determination for the county.  Instead, the selection of the County Auditor is vested upon the District Judge(s) whose district(s) include the county.  The County Auditor thus is an independent official working for the best interest of county taxpayers, governed in most instances by express legislative enactment.  The delicate system of checks and balances created to protect county funds has been described in case law, with the vast discretionary powers of the County Auditor upheld.

The county itself is an entity of limited authority, capable of exercising only those powers derived from particular constitutional or statutory enactment.  Interestingly, while the County Auditor is charged with the establishment of county accounting policy and practices, the County Auditor is in turn guided by standards and forms promulgated by the State Comptroller of Public Accounts, a state financial officer, rather than any local authority, and must follow the rules and regulations of the Governmental Accounting Standards Board.

Implementing Authority

Every two years the state District Judge or Judges having jurisdiction in a county of over 10,000 population shall appoint a County Auditor. (Local Government Code 84.002). This act established one aspect of the "checks and balances" system.

Duties and Responsibilities

The County Auditor is to…

• See to the strict enforcement of the laws governing county finances
• Audit all county offices, including any office that receives funds, regardless of source
• Exercise financial oversight for all county offices
• Establish accounting procedures for all offices
• Audit and approve payment of claims against the county
• Counter-sign all warrants or checks, other than juror checks
• Estimate the annual revenues to be used pay expenses of the County
• Maintain the county checkbooks
• Scrutinize spending requests to ensure revenues are spent exactly as intended by law
• Administer the county budget after adoption
• Maintain and administer the accounting records and financial reporting for all county funds
• Along with the Chief Financial Officer, works with approved brokers and banking institutions to ensure the highest possible yield and safest investment returns.

Qualifications

A County Auditor is...

• a person of unquestionably good moral character and intelligence
• thoroughly competent in the administration of public business
• a competent accountant, qualified in auditing and accounting, having a minimum of 2 years prior experience in these areas
• skilled in the interpersonal relationships and office management