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Texas county auditor
Auditor is a position appointed by the district judges in the state of Texas according to the state's constitution.
Appointment
Auditors serve a term of two years, beginning January 1 of odd-numbered years, after their appointment by the district judges in a special meeting. Each district judge may nominate a county auditor candidate. In a county with a population of 10,200 or more, the district judges present will simply vote and appoint the county auditor with a two-thirds majority. In a county with a population of less than 10,200, the judges determine if it is necessary for the county to appoint an auditor.[1]
An auditor must be an accountant with at least two years of auditing and accounting experience, must be "thoroughly competent" in public business details and must be a person of "unquestionably good moral character and intelligence," all which will be determined by a review after nomination.[1]
Government responsibilities
County auditors keep an account for each officer in the local municipality in the county finance ledger as long as the subjects accounted were intended for the use of the county. County auditors enter items daily in the proper accounts, preserve and note in proper accounts financial reports and vouchers filed with them, balance each account and assist in the annual budget proposal preparation.[2] In a county that has determined not to have an auditor, the county clerk performs these duties.[3]
Position overview
County auditors adopt and enforce regulations that they consider necessary for collecting, checking, and accounting the revenues and other funds and fees that belong to the county.[1]
Government sector lobbying
County auditors may belong to the Texas Association of County Auditors, which is a government sector lobbying organization.
External links
Footnotes
