1. Duties of the County Auditor’s Office County Officials Academy March 9 & 10, 2015

2. General Overview  The County Auditor’s Office has been changing in recent years as counties strive to become more efficient. In some cases they have taken on duties of the Superintendent of Schools, Tax Director, County Treasurer, and a lot of Personnel duties have traditionally been the responsibility of the office. Some counties have made combinations through Home Rule Charters and others have used the Tool Chest legislation passed in 1993.

3. General Overview  Some of the major duties of the County Auditor’s office are: Clerk of the Board of County Commissioners Chief Financial Officer of the County Property Tax Administrator Election Administrator And that favorite – Other Duties as Assigned o I sometimes refer to the Auditor’s Office as the Garbage Department – anything that just doesn’t fit anywhere else in county government seems to find it’s way to the Auditor’s Office!

4. Clerk of the Board of County Commissioners  Attend all meetings of the Board and keep an accurate record of the official proceedings. The Auditor acts as the Executive Secretary of the Board, attests to the signatures of the Chairman on official documents, such as minutes and contracts. Required to attend all meetings of the Commission. Arranges for publication of minutes and other notices. Preserves all official records of the Commission. In a lot of cases, is the first contact the public makes when they want to get an issue resolved with the county or get on the board agenda. The County Auditor is usually the g0-to person for the board members (particularly when they first take office) on any question as to board policy, personnel policies, or just how the county operates.

5. Chief Financial Officer of the County  The County Auditor is the Chief Financial Officer of the County. The County Auditor is responsible for paying the bills after commission approval. o That means making sure proper documentation is provided for all expenditures of funds. o Dollars are charged against the proper funds and against the correct budget line. o That expenditures meet any legal requirements or county policy that may limit the use of funds. o In some cases, manages a credit card policy for the county to facilitate travel costs for county officials or employees.

6. Chief Financial Officer of the County  The County Auditor is responsible for preparing financial statements. Under state law, the County Auditor must prepare annual financial statements. o These statements can take various forms. They range from cash basis receipt and disbursement statements by fund to full blown Comprehensive Annual Financial Reports (CAFR). Annual Audit – Normally the County Auditor makes arrangements for the annual audit of the county and makes records available to the external auditors as needed. In the case of some larger counties, submits the CAFR to the Government Finance Officers Association for award certifications.

7. Chief Financial Officer of the County  Annual Budget Process While each department is responsible for preparing a budget, the County Auditor’s Office normally manages that process. o Sets the format for county departments to submit information, and normally provides year-to-date information to departments to aid in the budgeting process. o The Auditor’s Office may do the payroll and benefit budgets for all departments when the information is readily available within the payroll system of the county. o Prepares revenue budgets for the county, estimates tax revenue and mill levies to support the budget. o Requests information from outside boards for budgeting such as Weed Control, WRD’s, Vector Control, Fair Board, Historical Society, Etc.

8. Chief Financial Officer of the County  The County Auditor’s Office normally puts all the budget information together and assists the County Commission in their review of budgets. The County Auditor’s Office monitors the projected revenue and expense of the county throughout the budget process and keeps the County Commission informed of what tax revenue is needed to balance the budget. This balancing act has become more important over the years as the level of property tax has become an issue with both taxpayers and legislators. Schedules publication of the budget and budget hearings prior to final approval of the budget.

9. Chief Financial Officer of the County  With the recent changes in state law requiring notices if taxing districts are exceeding the “zero number of mills increase,” County Auditor’s Offices are having to compute the zero number of mills increase for jurisdictions affected by the law. Local governments used to consider their mill levy in judging whether or not their budget was “increasing taxes.” With recent changes in property tax law, a district is judged to be increasing their taxes even when keeping their mill levy the same as the previous year. Since the county generally has all the information needed to do the calculation for the jurisdictions, we do the calculation for the county as well as for the other jurisdictions that need to provide a notice to their taxpayers.

10. Chief Financial Officer of the County  The “zero number of mills increase” generally means that a taxing jurisdiction that is experiencing growth in valuation due to inflation needs to reduce their mill levy so that their dollars collected are the same as the previous years. It is more complicated than that—the county has to account for properties added to the tax roll and properties removed from the tax rolls for each affected jurisdiction. Property added could be new construction, an exemption that no longer is available to the property, or it could be property annexed into the taxing district. Properties removed from the tax roll could include property destroyed, a new exemption for a property previously taxed, or property annexed into another jurisdiction.

11. Property Tax Administrator  Accurate Tax Role  Mill Levy Calculations  Special Assessments  Drain Districts  Irrigation Districts

12. Property Tax Administrator  Property Tax Roll A large function of the County Auditor’s Office is to maintain the tax roll. o The county, city and township planning offices and assessors supply a lot of the information that goes into the tax roll. The tax roll has a lot of attributes that need to be maintained for each land parcel. o Commercial, Residential, or Agricultural Classifications o Taxing District attached to each land parcel County, City, Township, School District, Fire District, Airport Authority, etc.

13. Property Tax Administrator  Changes need to be updated constantly Ownership Changes Property splits / Combinations District Boundary changes Value Changes  Abatements  Added Taxes when property was missed in the normal assessment process  Homestead and Veteran’s Credit

14. Property Tax Administrator  Mill Levy Calculations Calculate mill levies for each jurisdiction o Each jurisdiction may have several different levies. In Cass County, there is a smaller city that has eight different levies. o Keep track of temporary levies that will expire. Calculate tax bills o Adjustments to tax bills need to be calculated periodically for added taxes, abatements, Homestead and Veteran’s Credits. Many counties also maintain a web site showing property tax information

15. Property Tax Administrator  Tax Forfeiture Process (The process that every County Auditor’s Office hates) Involves notice by mail, personal service, and newspaper notifications o Work with other county offices in gathering information on who and how to serve o In many cases, research owners’ addresses and phone numbers o Make phone calls or visits to people who are delinquent on their taxes Preparing tax forfeiture deeds Appraisal of property for sale purposes Conducting sale Preparing county deeds to new owner

16. Administer County and State Elections  County Auditors’ Office AND County Commission responsible for a lot of Election Duties Redistricting Establish precinct boundaries Create legislative district and precinct maps Find voting sites for Election Day and Early Voting o In counties experiencing growth, it is a challenge to make sure that you have adequate polling sites where you need them along with sufficient space and parking Contract with cities and school districts for handling their elections Candidate filings Create and order ballots

17. Administer County and State Elections  Election Duties continued… Prepare and test all election equipment Handle absentee voting Hire and train election workers Monitor activities on Election Day and respond when necessary Provide information on election procedures and help Canvassing Board count absentee ballots And much more!

18. County Auditor’s Office Thanks for taking the time to listen!