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.

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.

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.

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 policies and surety bonds are filed and maintained in the Auditor’s Office.

The Auditor’s office processes various licenses and permits:

• Cigarette Licenses

• Beer Permits

• Liquor Licenses

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.

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.

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 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.