Tuscarawas County Auditor’s Office Duties
The County Auditor is the Chief Fiscal Officer in each county. It is his/her responsibility to account for the millions of dollars received each year by the county and to issue warrants (checks) in payment of all county obligations, including the distribution of tax dollars to townships, villages, cities, school districts and library systems as well as other county agencies. The Auditor’s General Accounting Department is the watchdog over all county funds and maintains the official records of all receipts, disbursements and fund balances.
It is the Auditor’s responsibility to serve as the paymaster for all county employees.
The Auditor also distributes motor vehicle license fees, gasoline taxes, estate taxes, fines and local government funds in addition to real estate, personal property and manufactured homes taxes.
As Chief Fiscal Officer in each county, the Auditor is required by law to prepare the county’s annual financial report. Most counties prepare an Annual Comprehensive Financial Report (ACFR). Since, 1986, Tuscarawas County has received the Certificate of Excellence in Financial Reporting for its ACFR from the Government Finance Officers Association (GFOA). This is the highest award for excellence in governmental accounting.
The Auditor is the permanent Secretary of the Budget Commission which also includes the County Treasurer and the County Prosecutor. It is the responsibility of the Budget Commission to annually review the tax budgets of all taxing districts within the county and to determine that all tax levies are properly authorized and allocated to local governments and libraries.
BOARD OF REVISION
The Auditor is the permanent Secretary of the Board of Revision which also includes the County Treasurer and the President of the Board of County Commissioners. It is the responsibility of the Board of Revision to rule on property assessment prior to the issuance of the real estate tax list. Property valuation complaints are also heard by the Board of Revision.
AUTOMATIC DATA PROCESSING BOARD
The Auditor is the permanent Secretary of the Automatic Data Processing (ADP) Board and serves as the Chief Administrator of the Data Center. It is the responsibility of the ADP Board to review all computer requests and act in an advisory capacity to the Board of County Commissioners.
Other members of the ADP Board include the County Treasurer, Recorder, Clerk of Courts, one Commissioner, and two representatives of the Board of Elections. The ADP Board meets once in January and on an as needed basis, its meetings are open to the public.