The main responsibility of a County Auditor is to maintain the integrity of financial administration in county government. Under Texas law, the County Auditor is responsible for oversight of all the books and records of all County officers of the County and is charged with administering the budget.
Commissioners Court by law, is the governing and administrative body in county government. Among the many duties of Commissioners Court is the power to determine the county budget and make appropriations of funds to meet that budget.
Both the County Auditor and Commissioners Court are required by law to approve or reject claims for disbursement of county funds. The auditor examines and approves while the Commissioners Court audits and settles all accounts against the County. The integrity of county financial administration is entrusted to a dual control system of "checks and balances."
The system works, not just because there is a County Auditor nor just because there is a Commissioners Court; it works because neither has creative or authoritative control over the other.
Some of the responsibilities of the County Auditor are:
- Enforces all laws governing County finances
- Advises Commissioners Court concerning financial conditions as they affect the decision-making process
- Administers, reports, and forecasts financial data in assisting the County with the budgetary process in determining the budget set by the Commissioners Court
- Audits the records and accounts of various county departments
- Administers the county budget as approved by Commissioners Court
- Prepares and administers the accounting records of all county funds
In El Paso County, the County Auditor is the Chief Financial Officer, Budget Officer, Treasurer, Investment Officer, Internal Auditor, and Payroll Officer.