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DUTIES AS CHIEF FISCAL OFFICER OF COUNTY

As Chief Fiscal Officer of the County, the Auditor has many explicit and implicit duties. Perhaps the most important of these are the preparation of bills for presentation to the County Commissioners for approval and issuing warrants for payments of county bills and obligations. The Auditor has the implied authority to check the bills for completeness and proper public purpose. Under his duties to certify county contracts, and certify availability of funds for county offices, 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 there is not enough money available, he may refuse to issue warrants. The Commissioners must then either modify the agreement or go to court and compel the Auditor to make payment.

The Auditor also certifies monies into the county treasury through the pay-in process. With the exception of property taxes, which are collected by the Treasurer, all money received by the County must be first receipted by the Auditor and credited to appropriate fund and classification. This information, along with the actual money, is then presented to the Treasurer for deposit into the County’s depository. All county offices are obligated under law to pay-in any money they collect within twenty-four hours of receipt. Agents acting on the behalf of the County must pay-in the money within seven days of collection.

The Auditor serves as the "collection point" for all tax budgets that are presented to the Budget Commission. The Auditor reviews the proposed tax budgets and determines what millage is necessary to generate the revenue requested in the tax budgets. These millages are presented to the Budget Commission for its approval. Determining the millage is especially important in regards to retiring debt and school emergency levies. For these two types of levies, a specific dollar amount is raised, requiring annual millage adjustments.

The Auditor is responsible for maintaining records of unclaimed county monies and unclaimed inheritances. The former are warrants issued by the Auditor or checks by other statutorily authorized county offices that have not been redeemed. After five years, these monies are returned to the County General Fund. The latter are monies and assets held by the Auditor on order of the Probate Court when the heirs of an estate cannot be located. After one year, the Probate Court may order the Auditor to pay these into the General Fund of the County.

Prepared Under the Auspices of, The County Auditor's Association of Ohio Nick Nelson, Warren County Auditor, President Fran Lesser, Executive Director.

By the Office of Dusty Rhodes, Hamilton County Auditor

Researched and Compiled By, Kevin E. Pyle, Director of Assessments.

Index of Auditor's Duties