The elected county Auditor is the chief accounting officer of the county. The Auditor is responsible for recording appropriations made to county agencies, the outstanding liabilities against these appropriations and the expenditures made against the appropriations. The Auditor keeps accounting records on the revenues, expenditures and balances in each county fund and prepares financial reports for the Board of Commissioners. The County Auditor is responsible for auditing all county receipts and expenditures, prepares county warrants for payment of all county bills, calculates the percent of market value equivalent to tax levies for each taxing district including the county and serves as jury commission for the county. The Auditor acts as ex-officio recorder and is responsible for recording, filing and indexing legal documents upon payment of the necessary fees, issuing marriage licenses, issuing liquor licenses, upkeep of all books, records, maps and papers deposited in the office and accepting passport applications. The Auditor serves as the Chief elections officer of the county.
The Auditor is the elected Clerk of the District Court, ex-officio Clerk of the Board of County Commissioners, and ex-officio Auditor/Recorder.