The Importance of the County Auditors, Treasurers and Finance Officers

By Jon Clauson, President of the Minnesota Association of County Auditors, Treasurers and Financial Officers and Chippewa County Auditor/Treasurer

As I began to write this article on the importance of county auditors and treasurers I reviewed the variety of management structures used by counties in Minnesota.  Some counties have auditors and treasurers; some have auditor/treasurers, while others have restructured county government completely.  Additionally, there are a growing number of counties utilizing county administrators or coordinators.  The majority of county auditors and treasurers are elected while some counties have decided to appoint their officers. 

Looking back on my 35 years in county government, it occurs to me that many of the duties and responsibilities are similar today as 35 years ago. However, the complexity and volume of tasks related to those responsibilities are significantly different.  Regardless, county auditors, treasurers and finance officers perform necessary functions in county government similar to that of a chief financial officer in a private sector company. 

Auditors are responsible for a variety of tasks such as Clerk to the County Board for recording and maintaining historical records of actions of the board and also to work closely in the implementation of policies authorized by the County Board.

Financial administration responsibilities that auditors and auditor/treasurers have are a prime example of how the complexity and volume have changed.  The days of columnar pads and indelible pencils are long gone.  Automated systems are now needed to keep up with the changes required for government accounting.  Many of those changes are a result of financial abuses we have all read about by companies such as ENRON and others that lead to several GASB (Government Accounting Standards Board) pronouncements on accounting standards.  Tasks associated to the preparation of the budget, financial statement, and audit has grown exponentially.  Sophisticated calculations for depreciation of fixed assets and Other Post Employment Benefits (OPEB) require skill and experience.  Cash, investment, and debt management also have changed with a myriad of investment tools and associated risks.

Once budgets have been approved the task of calculating, collecting and distributing property taxes takes place.  Again automated systems are an integral part of the process but of equal or greater importance are training and experience with the Minnesota property tax system.  With each passing year comes a promise of simplification from the legislature only to end with more detail and complexity.

Payroll and employee benefits management also have seen massive changes.  Health plans now range from self-insured to VEBA (Voluntary Employees’ Beneficiary Association) to HSA (Health Savings Account) plans as well as traditional plans.  Property and casualty, and workers’ compensation insurance management tasks also have grown.

The last two general elections have been some of the most closely contested in history.  The 2008 General Election has shown that Minnesota election administrators are well trained and prepared to conduct open and fair elections under the closest public scrutiny.

Minnesota County Auditors, Treasurers and Finance Officers represent a group of public employees who are well-trained and committed to serving their constituents.  The tasks completed by these individuals are critically important for accurate, fair and open county government.