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Kane County Auditor

Duties of the Auditor

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Illinois statutes provide that counties with a population over 75,000 shall elect a county auditor to a four-year term of office. Elected county auditors in counties with a population over 275,000 generally function as the county�s internal auditor and conduct internal audits of county government operations, systems, and controls. According to the 2010 Census the Kane County population is 515,269.

 

 
The Kane County Auditor�s Office operates in accordance with Illinois Compiled Statutes, Chapter 55, Act 5, Paragraph 3-1001 and such other applicable County ordinances and resolutions. Kane County Resolution 07-53 provides that the County Auditor will review expenditures for compliance with Kane County Financial Policies. The Auditor�s responsibilities under the Kane County Code are as follows:
  • Ensure that all departments comply with �best practice� internal controls established by the Finance Department.
  • Review and approve or reject bills for goods and services acquired by County departments and elected officials. Recurring bills greater than the County Board approval threshold shall be approved for payment by the Auditor�s Office. Examples include but are not limited to (1) room and board payments for juvenile offenders, (2) consolidated county phone bills, (3) large purchases of auto fuel, and (4) certain utility bills. Bills submitted by elected officials who have been vested with �internal control� by statute or otherwise shall be paid upon confirmation by the County Auditor that bills have been approved by the submitting official, are for public purpose and are within the official�s budget as to equipment, materials and service.
  • Issue a bi-weekly report of all claims paid during the 2-week period to the Board Chairman. For each claim paid, the report shall identify the creditor, department or official who purchased the product or service, the fund from which the payment was made, the amount of the payment and the date the check was issued.
  • Administers and approves any exception to the travel policy. Requests documentation in support of reimbursable expense in order to verify the reimbursement being sought has not been paid by any other source. Any dispute between the traveler and the County Auditor will be submitted to and resolved by the County Board Chairman. Personal expense vouchers with proper approval by the employee�s supervisor or other designated party and supporting receipt documentation must be submitted within 90 days of the initiation of travel.
  • Written notification by elected officials and department heads to the Auditor�s Office of all credit cardholders. An initial list is provided with subsequent additions and deletions in writing. The Kane County Auditor shall be responsible for auditing the internal controls covering the credit card program.
  • Audit petty cash reimbursement requests submitted on a personal expense voucher. Prior to processing the request for replenishment of the petty cash fund, the Auditor�s Office will audit supporting documentation and approve the request.
The County Auditor also maintains a continuous internal audit of County finances and operations. In the performance of an audit, the Auditor identifies weaknesses and recommends improvements in a report distributed to the management of the department and County Board Members. These reports are available by sending a written request to the Auditor at the address above. This website contains many audit reports which can be accessed in the Reports section. The performance of the internal audit of County offices and departments is a statutory responsibility of the elected County Auditor. As result of these audits, the County Auditor has made recommendations for greater control and improved operations. These recommendations have included:
  • Better accountability over grants received
  • Segregation of duties for cashiering and bookkeeping
  • Updating records and reconciling fixed assets to a physical inventory
  • Written procedures for administration of Riverboat Grants
  • Waivers to be received prior to payment of construction invoices
  • Procurement procedures to be in compliance with Illinois Compiled Statutes and Kane County Code
  • County Board approval for all expenditures greater than the competitive bidding threshold
The County Auditor has also:
  • Recovered $10,300 from duplicate payments of accounts payable, unused credit memos and utility taxes collected from County Government in error.
  • Recovered $37,600 from a recipient for the improper expenditure of a grant.
The Kane County Auditor has a staff of two employees and has an operating budget of $212,553 for fiscal year 2013.