The county auditor maintains the integrity of financial administration of county government.
The county auditor's primary duty is to over see financial record-keeping for the county and to assure that all expenditures comply with the county budget. The county auditor, by law, has continuous access to all books and financial records and conducts detailed reviews of all county financial operations.
According to the Texas Association of Counties, the office of county auditor is neither created by nor under the hierarchical control of the administrative body - the commissioners court. While commissioners court is the budgeting body in county government, both the county auditor and commissioners court are required, by law, to approve or reject claims for disbursement of county funds. The integrity of county financial administration is entrusted to a dual control system of "checks and balances."
The county auditor has general oversight of all the books and records of all county officials and is charged with strictly enforcing laws governing county finances.
As part of the Financial Transparency Project, the Smith County Auditor also provides the following documents, which are available for downloading: