The auditor is the keeper of county records and acts as a bookkeeper for county business. Records may include documents, books, or minutes from county commission meetings. The auditor is responsible for scheduling county commission meetings, preparing the agenda, following up on commission decisions through letters and memoranda, and preparing the county budget. It is the auditor’s responsibility to audit bills or other claims against the county and prepare the warrants in payment of these bills. This responsibility is not a light one, for the auditor must be certain that all payments are accurate, and that all services for payment have actually been provided to the county office named. A main aspect of the auditor’s function is to maintain each county office budget, and to insure that each office expenditure is provided for in the county budget. South Dakota law requires that prior to spending any county money on a given project, the county must have budgeted for it, and must have the necessary funds to pay for that project. This means that no office can spend money, without budget authority and sufficient dollars to pay for the project.
The primary source of county revenue is through property taxes. However, only about 23% of all property taxes go to fund county government, while the remaining 77% are used to fund schools and other local entities. It is the auditor’s responsibility to figure real estate and mobile home taxes. It should be noted that the auditor does not appraise property value, but rather figures the property appraisal into a tax levy, which is forwarded to the county treasurer for collection.
Prior to any election, the county auditor is responsible for notifying the public of up-coming special or general elections. In addition to this, the auditor is responsible for the ordering and printing of ballots, setting up voting machines, and hiring election workers. The auditor is responsible for supervising the election and making sure the election workers have attended an election workshop. Election workshops are supervised by the Secretary of State. Before any person can vote in a South Dakota election, they must first be registered to vote. The county auditor can provide this service for you.
For more information on registering to vote in South Dakota please visit the SD Secretary of State’s website.
Auditor: Cindy Brugman
14 1st Ave. SE
First Floor Room 109
Watertown, SD 57201-3611