The county auditor maintains the integrity of financial administration of county government by overseeing the county's financial record-keeping and assuring that all expenditures comply with the county budget and the law. The county auditor countersigns all warrants on the county treasury, examines the treasurer's reports and all claims against the county, advertises for bids on county supplies, and exercises general oversight over the financial books and records of the county.
The office county auditor is not subject to the control of the commissioners court or any other county official, but is appointed by the district judge serving the county. Both the county auditor and commissioners court are required by law to approve claims for disbursement of county funds. The integrity of county financial administration is entrusted to a dual control system of "checks and balances."