Texas Counties Deliver – learn how county government serves you


Mission Statement

"Our mission is to provide independent and objective audit services designed to add value and improve the operations of Erath County. We are committed to maintaining the highest standards of integrity, professionalism, and ethical behavior while promoting transparency and accountability. Through our audits, we seek to identify and mitigate risks, improve operational efficiency, and enhance the effectiveness of internal controls. We strive to be a trusted partner to the Commissioners Court, Elected Officials, Department Heads, Employees and Business Partners by providing timely and relevant insights that enable informed decision-making and contribute to the achievement of the county's strategic objectives."


Internal auditing is an ongoing process which includes specific required audits on various areas of the county as well as audit processes which are performed on a continuous basis.  Problems found during these audits are communicated to the Commissioners Court and if deemed necessary, to the District Judge.


Issues involving compliance deviations, policy violations and internal control exceptions are routinely resolved with the individual official, department head or employee prior to further action having to be taken.  One of the goals of internal audit is to help improve the operations of the county and make sure county funds are being spent according to State Law, Local Policy and for the benefit the public. 


These ongoing procedures are applied to invoice approval, receipt verification, petty cash, cash in the bank, cash disbursements, investments, receivables, prepaid assets, fuel and material inventories, payables, debt, property taxes, grants, fines and fees of offices, payroll, employee benefits, capital expenditures, special revenue funds and all other areas relating to revenue and expenditures.  Audits of fixed assets, PPE Insurance,  listed property and similar classified financial areas are performed to safeguard the assets of Erath County, thus making sure the assets exist, are insured and are properly reflected in the financial statements.


Every expenditure of the county must be reviewed, settled and approved by the County Auditor's Office prior to being considered for approval in Commissioners Court.  Purchasing laws and local purchasing policies are applied to each purchase being made.  Budget checks are performed on every purchase being made by the county on a line item basis which is the same basis used by the County for budgeting.


Who Audits the Auditor? 

Every year, the records which have been reviewed, internally audited and recorded into the financial system by the Erath County Auditor's Office are compiled into financial reports and presented to an Outside Independent Audit Firm chosen by the Erath County Commissioners Court.  The Audit Firm meticulously goes through all of our financial records verifying they are accurate and correctly presented.  Once audited, the firm issues an opinion on the financial statements certifying to the Commissioners Court and the Public they may rely on the financial statements as presented by the Erath County Auditor's Office.  The highest mark we can receive each year is an Unqualified Opinion. 


We are very proud of Erath County's financial condition and financial reporting.