County Auditor
Kristen Kubecka
Click here to email Ms. Kubecka
2200 7th Street
Room 208
Bay City, TX 77414
(979)241-0120
FAX (979)245-4191
Click here to email the Auditor's Office
What is a County Auditor?
The
County Auditor plays the vital role of Fiscal Officer of the County
with oversight responsibility of all financial books and records of all
county offices.
Why have a County Auditor?
County
government was created in the Constitution of 1876, and subsequently,
it was determined that county government needed a system of checks and
balances so as to ensure no one branch of government would be without
accountability in complying with the State’s statutes.
In response to addressing a need of checks and balances, the position County Auditor emerged years later in 1905.
There
are many reasons to have a County Auditor, but the main one is to
maintain the integrity of financial administration in county government.
The
County Auditor, by law, has oversight of all financial books and
records of all officers of the County and is charged with administering
the budget. Commissioners Court, by law, is the governing and
administrative body in county government. Among the many duties of
Commissioners Court is the power to determine the county budget and make
appropriations of funds to meet that budget.
Both
the County Auditor and Commissioners Court are required, by law, to
approve or reject claims for disbursement of county funds. Simply put,
the integrity of county financial administration is entrusted to a dual
control system of “checks and balances.”
This
system works, not just because there is a County Auditor and not just
because there is a Commissioners Court; it works because neither has
creative or authoritative control over the other.
Implementing Authority
In counties having a population over 10,200, appointment of
the County Auditor is vested in the majority of State District Judges
of that particular County for a two-year period pursuant to Local Government Code, Section 84.002.
Qualifications
A County Auditor is:
A person of unquestionably good moral character and intelligence.
Thoroughly competent in the administration of public business.
A competent accountant, qualified in auditing and accounting.
Skilled in interpersonal relationships and office management.
Duties (Varies by County)
- Prepares and administers accounting records for all county funds
- Audits the records and accounts of the various county departments
- Administers the county budget as approved by the Commissioners Court
- Forecasts financial data for budgetary formulation purposes
- Other delegated duties:
- Treasury
- Budget Officer
- Investment Officer
- Payroll
- Human Resources
- Purchasing
- Information technology officer
Responsibilities
The County Auditor….
- Has a general oversight of all books and records of all County Officials
- Is charged with strictly enforcing laws governing county finances
- Advises
Commissioners Court concerning financial conditions and the County’s
financial position as it relates and affects the Court in the
decision-making process