Does Boone County Need a County Auditor?

In counties with population greater than 75,000, an elected county auditor serves the county.  The county auditor is a check to the actual payments done by the county treasurer. An auditor does not make  day to day decisions of a County Administrator.  An auditor makes few if any decisions regarding county government but rather serves as a reporter of performance.

Here are some of duties performed by the auditor in neighboring McHenry County.  McHenry’s population is 260,077 (2000) compared to Boone’s 41,786(2000).

To fulfill this mission, the McHenry County Auditor's Office will:

• Monitor all internal financial operations of the County and serve as the general accountant of the County and keeper of its general accounts.
• Audit all claims against the County and recommend payment or rejection by dated signature. This shall be achieved by auditing the documentation and basis for the amounts billed to the County, as maintained by County vendors, under agreements between the County and its vendors.
• Collect, analyze and preserve statistical and financial information with respect to the cost of operations of the various County departments and facilities maintained, operated or owned by the County.
• Report quarterly to the County Board the entire financial operations of the County including revenues anticipated and received, expenditures estimated or paid, and other pertinent information. The availability of these reports to the public will be published quarterly in a newspaper of general circulation in the County.
• Audit the inventory of all real and personal property owned by the County under the control and management of the various officers and departments of the County.
• Maintain a continuous internal audit of the operations and financial records of the officers, agents or divisions of the County.
• Audit the receipts of all County officers and departments presented for deposit with the County Treasurer.
• Maintain a file of all contracts entered into by the County Board and all authorized county officers, for or on behalf of the County.

During such harsh economic times as today it is hard to consider paying for another profession position—county auditor.  But what about  the difficulties which the county board is currently having in reaching a budget.   The  major questions appear to be  “what exactly are our revenues and expenditures”.  It seems that bringing more expertises to  financial analysis and control is prudent and money well spent.

Counties with populations under 75,000 are authorized to appoint an auditor.  See below for the legal requirements.

(55 ILCS 5/3‑1002) (from Ch. 34, par. 3‑1002)
Sec. 3‑1002. Auditors in counties of 75,000 population or less. In counties of 75,000 population or less, as determined by the last federal census preceding the date of appointment, the presiding officer of the county board with the advice and consent of the county board may appoint and employ a county auditor whose term of office shall be 4 years and until a successor is appointed and qualified. Every county auditor appointed pursuant to the provisions of this Section shall hold office until the first Tuesday of May, 1961, and until a successor is appointed and qualified. A successor shall be appointed and take office on the first Tuesday of May, 1961, and every 4 years thereafter, for a term of 4 years and until another successor is appointed and qualified. The qualifications and oath of office of such county auditor shall be the same as apply to other county officers. Each county auditor shall, before entering upon the duties of the office, give bond in such penalty and with such security as the county board shall deem sufficient, which bond shall be substantially in the form required by law to be given by the county clerk. Said bond shall be filed with the county clerk on or before the date the county auditor enters into the duties of the office. In case of a vacancy in the office of county auditor caused by death, resignation, or removal from office, the vacancy shall be filled by appointment by the presiding officer of the county board with the advice and consent of the county board. If the auditor is temporarily unable to perform his or her duties for any reason, the deputy auditor, if there is one, shall assume the duties of the auditor until the auditor is able to resume his or her duties or until a replacement for the auditor is chosen.
(Source: P.A. 86‑962; 87‑401.)