The Auditor receives and compiles budget estimates from all county departments, presents the budget to the Board of Supervisors by January 20 of each year, and makes adjustments to the estimates at the request of the Board of Supervisors. The Board of Supervisors then sets the budget hearing and directs publication of the budget in all official newspapers, and the auditor presents the budget at the public hearing. Once the Board of Supervisors adopts the budget, by March 15 of each year, the Auditor certifies the budget to the State. Throughout the fiscal year, the Auditor monitors the county budget, sends monthly expenditure and revenue reports to all department heads, and ensures the county does not overspend budgeted amounts by service area or appropriated amounts by department without a budget amendment or re-appropriation. At the end of the fiscal year, the annual financial report is completed on a cash basis and a GAAP basis, published and filed with the State by December 1.

Accounts Payable and Receivable

The Auditor receives claims for the payment of all bills incurred by all departments of the county, prepares a list for the Board of Supervisors, and issues payment for the claims approved by the Board of Supervisors. Monthly reports of expenditures and revenues are maintained by the Auditor and balanced with the Treasurer.


The Auditor’s Office is responsible for the payroll for all hourly county employees on a bi-weekly basis and all salaried county employees on a semi-monthly basis. Withholding for Federal and State payroll taxes and employee deductions such as insurance premiums, flexible spending accounts, IPERS, and deferred compensation is completed according to Federal and State law. State and Federal filing and reporting requirements are met as required.

Transparency in Coverage Rule (Marshall County Non-Wellness plan)