The Official Duties of the Auditor
Janet Schuler

AUDITOR AS CHIEF COUNTY OFFICER

·         Chief Fiscal Officer of County - §5705.01

·         Chief Assessor of County - §5713.01 §5715.01

·         Chief Payroll Officer of County - §325.17 §9.41; §9.42

The County Auditor has three major roles from which all other duties result. These major duties are Chief Fiscal Officer, Chief Assessor, and Chief Payroll Officer. As Chief Fiscal Officer, the Auditor is responsible for all financial transactions and accounting of every County Board, Department, Office, Agency, or District. The Auditor is responsible for paying the debts and obligations of the County, verifying the accuracy and legitimacy of claims against the County, and overseeing all financial operations of the County. The Auditor is instrumental in the preparation of the County’s annual budgets as well as ensuring that the County does not exceed its budget / appropriations. The Auditor also prepares the estimated revenues of the County as well as assisting the several local taxing authorities in determining their estimated tax revenues. The Auditor must also certify all bonded indebtedness and sign the bonds as well as maintain a record of the indebtedness. The Auditor also provides information to the Auditor of State and other agencies for audits.

As Chief Assessor of the County, the Auditor is responsible for establishing the value of all property, real and personal, in the County. Every six years the Auditor must conduct a full reappraisal of real property. Every three years, the Auditor must conduct an update of real property values. Each year, the Auditor assesses the values for manufactured homes. The Auditor also assesses the taxes for personal property after examining the tax returns. The Auditor also assesses the taxes on estates. In each of these areas, the Auditor is acting under the direct auspices of the Tax Commissioner of Ohio as his agent. The Auditor must comply with all the rules and regulations issued by the Tax Commissioner as well the several Ohio laws governing these assessments.

As Chief Payroll Officer of the County, the Auditor is responsible for the preparation and distribution of the payroll for all county employees. The Auditor must prepare the required reports for both the State and the Federal agencies. The Auditor must also deposit the required payroll taxes in a timely manner or face penalties. The Auditor must also maintain the confidentiality of the payroll information as well the accuracy of the information. The Auditor is also responsible for placing any garnishments against a county employee’s wages and forwarding the money to the appropriate agency.

The following descriptions help give more detail into the many diverse duties of the County Auditor.