Functions of the County Auditor

Chief Financial Officer
The Auditor serves as the County's Chief Financial Officer, elected by the voters of Allen County.   As the Chief Financial Officer, the Auditor is responsible for maintaining accurate records of all money received by or paid out of the County treasury. The Auditor's fiscal staff processes revenue, budgetary, accounts payable and payroll transactions. The sufficiency of cash balances to cover expenditures is closely monitored. 

As the Chief Fiscal Officer of the County, the Auditor is responsible for maintaining all payroll records of county employees and writes or pays by direct deposit about 35,000 warrants (checks) per year to employees and pays the withholding taxes and pension contributions to Federal, state and local governments.

After all accounting records are closed for the year, the Auditor prepares the annual financial report for Allen County in accordance with generally accepted accounting principles. In 2003, the county implemented the biggest change in financial reporting in the last fifteen years with the adoption of GASB-34, a new reporting standard mandated by the Government Accounting Standards Board. Quarterly financial statements, monthly financial statements and monthly sales tax reports are included on the Auditor's website. Also, the Audited financial statements are included on the web site.

Chief Assessor
As chief assessor, the Auditor must conduct reappraisals of real property values every six years. Updates of real property values are conducted every three years. All taxes for personal property are assessed after examining the tax returns. Also, the auditor assesses the values for manufactured homes and registers the manufactured homes. Thereafter, municipalities, townships and school districts receive their proportionate shares of real personal property taxes, motor vehicle license taxes, and inheritance taxes from the Auditor. This reappraisal process began in 2007. The new real estate values will be in effect for 2009 and on your tax bills for 2010. See the property website for your current (2006) appraisal value and tax bill.

Recorder of Transactions
The Auditor maintains records of deed transfers, homestead exemptions, oil and gas wells, special assessments and all real property, including exempted parcels.

Inspector and License Issuer
The Auditor inspects commercial weights and measures, such as gasoline pumps and grocery scales, and certifies them as accurate to protect consumers. This certification means that when you buy a gallon of gas, you are getting a gallon of gas. Any concerns should be reported to the Auditor’s weights and measures specialist.

County Budget Commission
Composed of the Auditor, the Treasurer and Prosecuting Attorney, the County Budget Commission oversees tax rates established by other political subdivisions within the county. As secretary, the Auditor performs the work of the Commission.

Board of Revision
This board, composed of the Auditor, Treasurer and one County Commissioner, hears appeals from property owners challenging their real property taxes. Decisions are made after hearing testimony and researching the complaint.