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Auditor/Commissioner of Elections
Contact Information
Clay County Auditor
Clay County Auditor
Administration Building
300 West 4th Street
Suite #4
Spencer, Iowa 51301
Phone
Fax
712-262-5793
Hours
Monday - Friday
8:00am - 4:30pm
Staff
Alison Kutzbach
Deputy Auditor
Kris Toay
Real Estate Deputy
Elections Deputy
Office Assistant
Duties of the County Auditor
The office of the County Auditor was created in 1870 as part of a revamping of county government. The duties of the office covered areas that had previously
been given to the County Judge in 1851, in the first Code of Iowa, and then to the Clerk of Court in 1861,with the formation of the Board of Supervisors.
The State Legislature added the duties of Commissioner of Elections in the early 1970’s. The County Auditor is an elected position, with a term of 4 years.
The Institute of Public Affairs has labeled the Auditor’s Office as the “Hub of County Government”.
The Clay County Auditor and staff are always available to help with your questions and invite you to visit their offices anytime. The county auditor serves in an office which is much diversified. One of the auditor’s many duties is to serve as secretary to the board of supervisors. As such, the auditor has control over the records of the board.
Auditor’s election responsibilities include registering voters, supervising precinct election officials, publishing election notices, and acting as custodian of poll books. Auditors are commissioner of elections for school board, city, county, state and federal elections.
Real estate transfers and numerous other records are handled through the county auditor’s office. Lastly, the county auditor does indeed audit bills or other claims against the county. Warrants in payment are then prepared.
The auditor also maintains accounting records on all appropriations for the county’s various departments.The following information has been prepared for the purpose of acquainting you with the duties and responsibilities of your County Auditor.
No attempt has been made to cover all the functions of this office.
We hope you use this as a reference and an educational guide for information about your County Auditor.
Budget Central
Along with these financial responsibilities, the Auditor’s Office is considered Budget Central for all government entities.Schools, Cities, Townships, Agricultural extension, County Hospitals, Emergency Management Agency, E911 Service Board, and County Assessor file their completed budgets with the Auditor.
These budgets, which include the tax asking for each entity, are reviewed by the County Auditor and then submitted to the State Dept of Management.
After the Board of Supervisors hold a public hearing on their budget, the Auditor also files the certified County Budget with the State Department of Management.
Clerk to the Board of Supervisors
As Clerk to the Board of Supervisors, the Auditor may perform a variety of duties depending on the size of the County.
The Auditor may accept petitions, register complaints, or act on routine business
in the absence of the Board.
The Auditor initiates bid notices, solicits proposals for County contracts for materials and services, and receives contract proposals.
Official papers dealing with Board of Supervisors’ business are referenced and maintained by the Auditor. County Ordinances are prepared, published, recorded, and maintained by the County Auditor.
The Auditor often prepares Board meeting agendas, Notifies the media, Attends all Board meetings, Keeps and records Board meeting minutes, and publishes the proceedings in the official County newspapers.
Commissioner of Elections
In 1972 the County Auditor was given an additional title of Commissioner of Elections by the legislature. In addition to federal, state and county elections, the Commissioner of Elections then assumed the duties of all city, school, and special elections. The Commissioner prepares and supervises the printing of ballots and/or programming of voting machines as well as orders all election supplies.
The Commissioner conducts schools of instructions, according to law, for all precinct election officials and is responsible for their employment on election day. The Commissioner also prepares and monitors the processing of all absentee ballots in order to aid voters who will not be voting at the polls on election day.
Other duties of the Election Commissioner include:
- Acting as Receiving Clerk for nomination papers and public measures to be placed on the ballot.
- Acting as Clerk of the County Board of Election Canvassers and Special Precinct Board.
County Financial Officer
As the county’s Financial Officer, the Auditor completes a “State of the County” Financial Report at the end of each fiscal year, which is a Revenue vs Expenditure report showing available cash reserves. Based on this report and budgets for the current year, the Auditor disburses all county funds. Claims for payment for all services and materials rendered and charged to the various county departments are submitted to this office for payment. The Auditor is responsible for “auditing” all claims and keeping a complete record of each transaction. It is the Auditor’s responsibility to make sure that the departments do not exceed the budget appropriation approved by the Board of Supervisors.
County Registrar of Voters
In 1975 the Auditor became the County Registrar of Voters with the implementation of a state-wide voter registration law. The Auditor is responsible for maintaining the current records of residents desiring to vote and purging the records of those no longer eligible to vote. The Auditor is then able to prepare the necessary lists of qualified voters for each election.
County Tax Accountant
The Auditor tabulates the taxable valuations for each property owner in the county. After applying the proper exemptions, homestead and military credits, roll backs and other adjustments to the assessed valuations certified by the Assessor’s office, the Auditor certifies the “taxable” valuation of the county to the State.
This computation creates the tax rate from which each taxpayer’s statement is prepared.
After the State returns the certified tax rates for the above-mentioned taxing entities in the County, the Auditor becomes the County Tax Accountant and applies these tax rates to the taxable valuation of each property and then prepares a tax list showing each taxpayer’s share of the total governmental tax asking.
These figures are then certified to the County Treasurer’s Office for collection.
Custodian of the Courthouse
The Auditor is the Custodian of the Courthouse under the direction of the Board of Supervisors. This responsibility includes not only general maintenance and repair of the building, but also issues involving office space, records storage, and disaster recovery.
Insurance/Bonds
Insurance policies and surety bonds are filed and maintained in the Auditor’s Office.
Licenses/Permits
The Auditor’s office processes various licenses and permits:
Cigarette Licenses
Beer Permits
Liquor Licenses
Other Reporting Requirements
Reports required by the Bureau of Census, Labor, OSHA, Job Service of Iowa and various other general reports are prepared by the Auditor’s office.
Overseer of County Plats
The Auditor is the Overseer of the County Plats. All documents dealing with the transfer of real estate recorded in the Recorder’s Office are also filed in the Auditor’s Office. Each document is proofed for accuracy and the chain of title researched. The document is then entered into the Transfer Record. Plat and Transfer Records are maintained showing the ownership of all parcels of land for taxation purposes. The Auditor may cause subdivisions to be platted when necessary and accordingly revises the county plats.
Payroll & Human Resources Manager
All the County payroll is computed and distributed by this office. Related reports such as FICA, IPERS, State and Federal withholding, insurance, 457
Deferred Compensation plans, and other deduction reports are filed with the proper entities.
In some counties, the Auditor also acts as the Human Resources Manager and handles employee questions dealing with health insurance deductibles and co-payments, COBRA forms, annuity plans, vacation, sick leave, Family/Medical Leave, military leave, retirement options. Updating the County’s Personnel Policy and job descriptions are also a responsibility of this office.
Records and Plans
Records and plans filed in the Auditor’s office include:
- Manure Management Plans, Plan Updates, and Livestock Confinement Construction Permits are filed in the Auditor’s Office.
- Drainage Records and Assessments are maintained by the Auditor’s Office.
- Road and Bridge Records are maintained by the Auditor’s Office.
