Duties of the Auditor

Additional Details

For more information about any of the following duties, please contact the auditor at (309) 888-5150.

Analyzing County Expenditures

The auditor examines all of the County’s expenditures to determine that the expenses are both accurate and complete, and that they have a proper public purpose. The auditor also recommends the payment, or rejection, of expenses to the County Board.

Certifying Availability of Funds

The auditor makes sure the County has enough money set aside to fulfill its obligations under the contracts or purchase agreements. If the auditor determines that there is not enough money available, they may refuse to issue payments.

Safeguarding of Assets

The auditor records and keeps track of assets that the County has acquired that cost over $1,000 and have a useful life of over one year. This includes real property, personal property, and intangible property, such as computer software. The auditor conducts a physical inventory of these assets and reconciles them to the records they keep. Asset transfers from one department to another are kept track of, as well as any sales of an asset and the retirement of an asset because of obsolescence or because its use is no longer needed.

Monitoring Your Tax Dollars

The auditor maintains a file of all contracts entered into by the County. The auditor issues financial reports to the County Board and department heads, who compare all expenditures to the budget for each fund.

Scrutinizing County Activities

The auditor continually monitors the County for waste and misuse of County resources. The auditor continually monitors all departments for weak controls over any type of asset and recommends corrective action. The auditor identifies wasteful or improper uses of time or funds and develops adequate controls or safeguards for these assets.

Financial Reporting

The auditor is also the office primarily responsible for the preparation of the County’s Comprehensive Annual Financial Report (CAFR). Through the combined efforts of the auditor and the treasurer, McLean County has been awarded the Certificate of Achievement for Excellence in Financial Reporting by the Government Finance Officers Association since 1983. We will continue to strive to obtain this award.

Internal Auditing

The auditor is also responsible for the internal auditing of County departments. Audits are designed and carried out by the office. Audits range anywhere from payroll audits, inventorying of County assets, contract and transactional auditing, and auditing the receipts of all County officers and departments presented for deposit with the County treasurer, just to name a few. The auditor also oversees various grants that the County receives.