In the Spotlight
About the Office of the Auditor
County Auditor, Susan Smith CPA, CFE
The County Auditor is an officer of the Legislative Branch, appointed by and serving at the pleasure of the County Council. The role of the County Auditor is to serve as a “watch dog” over the affairs of the Executive Branch, ensuring public funds are spent in accordance with budgets adopted by the County Council and other provisions of the County Charter and County Code. The Auditor is required to call to the attention of the County Council and the County Executive any irregularity or improper procedure that she discovers.
The County Auditor's duties include auditing, or retaining an independent CPA firm to audit, the County’s Comprehensive Annual Financial Report
. Additionally, the Auditor conducts attestation engagements and performance audits under Government Auditing Standards issued by the Comptroller General of the United States, including evaluations of internal controls, compliance with laws and regulations, and effectiveness and efficiencies. The Auditor also advises the County Council on the public policy and fiscal considerations of proposed legislation, including the County Executive's proposed operating and capital budgets. The County Auditor's reports are available to the public.