County Auditor Duties, Salary & Contact – Decatur GA Office 1300

County Auditor duties in DeKalb County span financial statement audits, procurement oversight, budget analysis, and public records management, forming the backbone of local government accountability. The county auditor job description demands a CPA‑level professional versed in audit software tools, audit procedures, and certification such as CGFM or CIA, while also handling county auditor annual report preparation and the release of county auditor financial statements. Residents rely on the office’s transparency initiatives, from county auditor meeting minutes to a responsive county auditor public records request system, to see how tax levy review and compliance audit findings affect community services. By applying risk‑based audit schedules, the auditor validates internal controls, monitors whistleblower policy compliance, and evaluates performance metrics that guide county auditor ethics guidelines and ongoing training requirements. This blend of audit expertise, procurement oversight, and budget analysis ensures the county auditor role in local government remains a trusted safeguard for taxpayers.

County Auditor salary reflects the high level of responsibility, with compensation packages that include retirement benefits, continuing education reimbursement, and incentives tied to audit performance metrics. The office’s election filing deadline and vacancy appointment rules shape how the position is filled, whether through election results in other Georgia counties or appointment by the Board of Commissioners. Beyond compensation, the county auditor’s work influences county auditor transparency initiatives, such as publishing audit schedules, audit software tool usage, and detailed county auditor audit procedures. Stakeholders also benefit from the county auditor certification process, which mandates training requirements, ethics guidelines, and regular continuing education to maintain expertise in public finance management, internal controls, and procurement oversight, reinforcing the auditor’s pivotal role in safeguarding public funds.

How to Search County Auditor

You can find the county auditor for DeKalb County, including property tax records, Georgia, through a public online portal that lists audit reports, financial statements, and contact details. The Office of Independent Internal Audit keeps this portal up to date so residents can check how their tax dollars are managed each year. You do not need an account to view most posted documents, and most searches take less than five minutes to finish. You can call the office or visit in person during business hours if you need older records, certified copies, or help finding a specific report.

Official Search Portal: https://dekalbcountyga.gov/transparency/office-of-independent-internal-audit

Steps to Search

• Open a web browser and go to the DeKalb County Transparency Portal at dekalbcountyga.gov/transparency/office-of-independent-internal-audit.
• Click the “Audit Reports” tab at the top of the page to see all finished audits sorted by fiscal year.
• Pick the fiscal year you want to review, such as FY2025 or FY2026, from the drop-down menu on the page.
• Click the PDF link next to the report title to open the document or save it to your computer.
• For records not posted online, contact the office using the phone number listed at the bottom of this page.
• For older records from FY2018 or earlier, submit a public records request on the portal or visit the office address at the bottom of this page.

What Is a County Auditor

A county auditor is a public official who watches over how a county government collects and spends money. The auditor checks financial records, reviews contracts, and writes findings that help elected leaders fix problems. The role exists to keep county spending honest and to give taxpayers a clear view of where their money goes. In DeKalb County, Georgia, this work is done by the Office of Independent Internal Audit under an Internal Audit Charter.

Defining the County Auditor Entity

The county auditor is a hybrid role that acts as both a person in office and a government agency. As a person, the auditor holds a public position with a fixed term or an employment contract. As an agency, the auditor leads a team of staff who run audits, write reports, and handle records requests. This dual role lets the office act independently from the elected leaders whose spending the auditor reviews.

Statutory Basis

Georgia law sets the rules for county auditors in Title 36 of the Official Code of Georgia Annotated. O.C.G.A. § 36-81 and related sections give counties the power to create audit offices and outline what those offices must do. These laws require regular audits, public reports, and clear records of all findings. The statutes also protect the auditor from being removed without cause, which keeps the office independent in fact and in appearance.

Elected vs. Appointed Auditor Models

Some Georgia counties let voters elect their auditor during the general election. Other counties, such as DeKalb, have the Board of Commissioners appoint the lead auditor instead. Elected auditors answer to voters every four years. Appointed auditors answer to the board that hired them and serve at the board’s pleasure. Both models aim for the same goal of independent review of county finances.

DeKalb County-Specific Definition

In DeKalb County, the auditor role is called the Internal Audit Director. This person reports to the Board of Commissioners through an audit committee. The role operates under an Internal Audit Charter that sets the scope of work and protects independence. The office also follows the standards of the Institute of Internal Auditors, which sets global rules for internal audit work.

Historical Evolution of the County Auditor Role

The county auditor role first grew in the United States after the Civil War. State governments wanted a way to watch over local spending as counties took on new duties. Georgia passed early laws in the late 1800s that let counties create auditor offices. These first auditors focused on checking tax records and keeping ledgers accurate for county clerks and tax collectors.

20th-Century Professionalization

During the 1900s, the county auditor role became more professional. New accounting rules, such as Generally Accepted Accounting Principles (GAAP) and the Governmental Accounting Standards Board (GASB), shaped how audits were done. Groups like the Government Finance Officers Association (GFOA) wrote best practices for public audits. By the 1990s, most large counties required their auditors to hold a CPA license.

21st-Century Shift to Performance and Cyber Auditing

Today, county auditors do much more than check math on financial statements. They also run performance audits that ask if a county program works well. They test computer systems for cyber risks. They review how the county handles environmental, social, and governance (ESG) issues. This shift reflects new risks that did not exist when the role began in the 1800s.

When did Georgia counties first establish auditor offices?

Georgia counties began creating formal auditor offices in the late 1800s, after Reconstruction. The Georgia Constitution of 1877 gave counties more power to manage their own affairs, which led many to set up auditor positions by the early 1900s. DeKalb County did not create a stand-alone internal audit office until the late 20th century, after state law changes expanded county duties and budgets.

Why the County Auditor Matters for Local Government

County governments handle billions of dollars each year from taxes, fees, and federal grants. The auditor makes sure this money is spent as the law requires. Without an auditor, spending errors and waste could go unnoticed for years. The auditor’s job is to catch these problems early and report them to leaders who can fix them.

Taxpayer Trust and Democratic Accountability

When taxpayers see that an independent auditor reviews county spending, they can trust that their money is handled with care. Audit reports posted online let any resident read how the county spent funds last year. This open view is a core part of local democracy. It also helps county leaders show that they run a clean and well-managed operation.

Fraud Detection and Anti-Corruption Function

Auditors often find fraud, waste, and abuse that other staff miss. They look at high-risk areas such as purchase cards, contracts, and cash handling. When they spot something wrong, they report it to the board and, in serious cases, to law enforcement. This watchdog role helps stop small problems from becoming large scandals that hurt the public trust.

County Auditor Duties

County auditor duties cover a wide range of financial, operational, and compliance work. The auditor must check financial statements, test internal controls, review contracts, and write public reports. These duties exist to give the public a clear view of how the county runs. Each duty connects to one or more state laws, federal rules, or professional standards set by groups like the IIA and GFOA.

Primary Duties of a County Auditor

The county auditor reviews the financial statements the county finance team prepares each year. This work follows professional auditing rules, such as Generally Accepted Auditing Standards (GAAS) and the Yellow Book (GAGAS). The auditor writes an opinion letter that tells readers if the statements are fair and accurate. This opinion is included in the annual report posted on the transparency portal.

Reviewing Tax Levy Calculations and Revenue Projections

Each year, the county sets a tax levy that determines property tax bills. The auditor checks that the math behind the levy is correct. The auditor also reviews the millage rate to make sure it follows Truth-in-Taxation rules under O.C.G.A. § 48-5-32.1. If the auditor spots an error, the auditor reports it before bills go out to taxpayers.

Monitoring Procurement Transactions and Contract Awards

The auditor watches how the county buys goods and services. This duty covers bids, vendor selection, change orders, and sole-source contracts. The auditor checks each step for compliance with the DeKalb County Purchasing Ordinance and state procurement law. Findings from this work help stop unfair deals and overpricing on taxpayer-funded contracts.

Examining Internal Controls Across County Departments

Internal controls are the rules and tools a government uses to prevent errors and fraud. The auditor tests these controls across departments. The auditor looks at things like who can approve a payment, how cash is stored, and how passwords are managed. Weak controls are reported as findings that the county must fix within a set timeframe.

What are the main duties of a county auditor?

The main duties of a county auditor are financial statement audits, internal control reviews, procurement oversight, budget analysis, and public deed records management. These duties follow state law and professional standards such as the Yellow Book. Each duty supports the office’s mission of transparency and accountability to taxpayers and the Board of Commissioners.

DeKalb County Auditor Duties

The DeKalb County auditor writes a risk-based annual audit plan each fall. The plan lists the audits the office will run in the next fiscal year. The plan focuses on areas with the highest risk, such as large contracts, new computer systems, and cash-heavy departments. The Board of Commissioners reviews and approves the plan before audits begin.

Special Investigations at the Request of the Board of Commissioners

The Board of Commissioners can ask the auditor to run a special audit at any time. These audits look at specific concerns, such as a single department or a single contract. The auditor treats these requests with high priority and writes a report for the full board. Past special audits have covered the sheriff’s office and the watershed department.

Follow-Up Reviews on Prior Audit Findings

The auditor does not stop work after a report is issued. The office returns about six months later to check if management fixed the problems. This follow-up review tracks corrective actions until they are complete. The audit committee sees a status report at each meeting until all findings are closed or removed.

County Auditor Duties by Functional Domain

Financial auditing checks if the county’s financial statements are accurate and follow GAAP and GASB rules. Auditors use samples of transactions to test for errors. They also look for signs of fraud during the testing. The work ends with an opinion letter that says if the statements can be trusted by readers.

Operational and Performance Auditing

Performance auditing asks if a county program works well and meets its goals. The auditor measures things like wait times, error rates, and customer satisfaction. The goal is to find ways to save money or improve service. Reports include clear recommendations that managers can act on within their budgets.

Compliance Auditing

Compliance auditing checks if the county follows the rules that apply to its funds. This includes federal grant rules, state procurement law, and local ordinances. For example, the county must follow 2 CFR 200 when spending federal grants. The auditor tests transactions to make sure each rule is met and reports any gaps.

Information Systems and Cybersecurity Auditing

The auditor also reviews the county’s computer systems for security risks. This duty looks at password rules, data backups, and who can access sensitive files. The auditor tests for weaknesses that hackers could use. Reports include steps the county should take to close those gaps and protect resident data.

• Audit financial statements and write an opinion letter for the annual report
• Review tax levy calculations, millage rates, and revenue projections
• Monitor procurement bids, contracts, change orders, and vendor payments
• Test internal controls across all county departments each cycle
• Run special investigations at the request of the Board of Commissioners
• Track corrective actions from prior audits until each finding is closed

County Auditor Job Description

A county auditor job description lists the skills, education, and duties the office needs from the person in the role. The description covers the position title, who the auditor reports to, and what the auditor must do each day. The description also lists the certifications and software skills the office expects. Reading this section helps job seekers know what to expect when they apply for a county audit role.

Standard County Auditor Job Description Components

The position title for the DeKalb lead auditor is Internal Audit Director. The role is exempt under the Fair Labor Standards Act (FLSA), which means the auditor is paid a salary and does not earn overtime. The position falls into the county’s senior management pay band. Job postings list the exact pay band, grade, and any bonus potential linked to performance metrics.

Reports-To Relationship and Direct Supervisory Authority

The Internal Audit Director reports to the Board of Commissioners through the audit committee. The director meets with the committee at least four times a year. Day-to-day work is run independently, with no chain of command to the chief executive officer. This setup protects the auditor’s ability to issue findings without pressure from other county leaders.

Essential Duties and Percent-of-Time Allocation

About 40 percent of the auditor’s time goes to planning and running audits. Another 20 percent is spent writing reports and presenting findings. The rest covers meetings with county leaders, records requests, and training. The exact split can shift based on special projects requested by the board or new risks that come up during the year.

Required Education, Experience, and Certification

The job description calls for a bachelor’s degree in accounting, finance, or a related field. A master’s degree is often preferred. The auditor must hold a CPA license or a Certified Internal Auditor (CIA) credential. At least seven years of audit experience is needed, with three years in a lead or supervisory role.

DeKalb County Auditor Job Description 

The Internal Audit Director reports directly to the Board of Commissioners through the audit committee. This reporting line is set by the Internal Audit Charter. It keeps the auditor outside the chain of command of any county department that the auditor reviews. The committee holds open meetings that the public can attend in person or watch online.

Charter-Based Independence Standards

The Internal Audit Charter follows IIA Standard 1100, which calls for independence in fact and in appearance. The charter grants the auditor full access to records, staff, and properties needed to do the work. The charter also protects the auditor from being removed without cause. This protection supports honest reporting on tough issues.

Performance Metrics and KPIs Embedded in the Role

The job description lists key performance indicators (KPIs) the auditor must meet each year. These include audit plan completion rates, report turnaround times, and stakeholder satisfaction scores. The audit committee reviews these KPIs each year. Strong performance can lead to bonuses, salary increases, or contract renewal in appointed roles.

Soft Skills and Behavioral Competencies

The auditor must work with elected leaders, department heads, and the public. Each group has different needs and concerns. The auditor must explain complex findings in simple terms. The auditor also must listen well and respond to questions in public meetings without showing bias or favoritism.

Investigative Judgment and Report-Writing Precision

Audit work requires sharp judgment about what evidence matters most. The auditor must choose the right sample size, ask the right questions, and spot the right patterns. Reports must be clear, factual, and free of opinion. A single poorly written sentence can create a misunderstanding that takes months to fix.

Ethical Courage Under Public Scrutiny

The auditor’s findings often make the news. Department heads may push back on negative findings. The auditor must hold firm on facts and avoid giving in to pressure. Ethical courage is a core trait listed in every county auditor job posting in Georgia and across the United States.

County Auditor Salary

County auditor salary in DeKalb County and across Georgia varies by experience, location, and certification level. A deputy auditor at the entry level can expect a salary near $85,000 per year. A senior county audit director in a major county like DeKalb can earn over $185,000 per year. Total compensation also includes benefits, retirement contributions, and paid training time.

National Salary Benchmarks for County Auditors

Entry-level county auditors and deputy auditors in the United States earn between $65,000 and $95,000 per year. These roles support senior auditors, run basic tests, and write working papers. Most deputy auditors hold a bachelor’s degree and are working toward a CPA license. Job openings often require one to three years of related experience.

Mid-Career County Auditor 

Mid-career county auditors earn between $95,000 and $140,000 per year. These auditors lead full audits, manage junior staff, and present findings to clients. They hold a CPA or CIA and have at least five years of experience. Many mid-career auditors also serve as project managers for special investigations and follow-up reviews.

Senior or Director-Level Auditor

Senior county auditors and audit directors earn between $140,000 and over $200,000 per year. These leaders set the annual audit plan, hire staff, and present to the board of commissioners. They hold credentials such as CPA, CIA, and CGFM. Large counties such as DeKalb, Fulton, and Gwinnett pay at the top of this range.

Georgia-Specific County Auditor Salary Data

The Internal Audit Director for DeKalb County falls in the senior management pay band set by the county salary ordinance. The current pay range starts at about $165,000 and tops out near $205,000 per year. The exact figure depends on experience, credentials, and the county’s budget for the year. The director also receives a full benefits package described later in this section.

Comparison: Fulton, Gwinnett, Cobb, Clayton County Auditors

Fulton County’s audit director earns in a similar band, with a top salary near $200,000. Gwinnett County’s audit director earns slightly less, with a top range near $185,000. Cobb and Clayton County’s audit directors earn between $130,000 and $170,000. Pay scales often reflect county size, budget size, and the local cost of living.

How much does a county auditor make in Georgia?

County auditor salaries in Georgia range from about $85,000 per year for entry-level deputy auditors to over $185,000 per year for senior audit directors in large counties like DeKalb, Fulton, and Gwinnett. Mid-career auditors with a CPA license and seven years of experience earn between $110,000 and $140,000 per year. The exact salary depends on the county budget, the auditor’s credentials, and the cost of living in the area.

County Auditor Retirement Benefits and Total Compensation

County auditors in DeKalb and most other Georgia counties participate in the Georgia Retirement System (GRS). GRS is a defined benefit pension plan managed by the state. Both the auditor and the county contribute a set percentage of salary each pay period. After a set number of years of service, the auditor can retire with a monthly pension for life.

Deferred Compensation and Pension Formulas

Most county auditors can also save extra money in a 457(b) deferred compensation plan. This plan lets the auditor set aside pre-tax dollars from each paycheck. The money grows tax-free until withdrawal. Many counties, including DeKalb, offer a matching contribution up to a set annual limit set by IRS rules.

Healthcare, Leave, and Professional Dues Reimbursement

Total compensation includes health insurance, dental, vision, and life coverage. The county pays a large share of the premium for each plan. Auditors also get paid leave for vacation, sick days, and holidays. The county reimburses the auditor for professional dues, such as AICPA or AGA membership fees and license renewals.

County Auditor Election Results

County auditor election results in Georgia depend on whether the county seat is elected or appointed. In counties that elect the auditor, the race shows up on the ballot during the general election in even-numbered years. In DeKalb County, the auditor is appointed by the Board of Commissioners, so no election is held for this role. Knowing the rules helps you track who holds the office over time.

County Auditor Election Filing Deadline Rules

Candidates for elected county auditor seats must file paperwork during the qualifying window, which runs in early March of the election year. The Georgia Secretary of State sets the exact dates each cycle. Filing too late means the candidate cannot appear on the ballot. The qualifying period usually lasts five business days, Monday through Friday.

Candidate Filing Forms and Fee Structure

Each candidate must file a notice of candidacy, a financial disclosure form, and a campaign finance registration. A filing fee equal to 3 percent of the position’s salary is also required. For a county auditor salary of $100,000, the fee would be $3,000. The county Board of Elections or the Secretary of State collects these forms during the qualifying period.

When is the filing deadline for county auditor candidates in Georgia?

The filing deadline for county auditor candidates in Georgia is the close of the qualifying period in early March of the election year. The exact dates change each cycle. The Georgia Secretary of State posts the dates on its website at sos.ga.gov. Candidates should check the current cycle dates at least 90 days before the qualifying window opens.

DeKalb County Auditor Election Status 

DeKalb County chose to make the auditor role appointed rather than elected. The Board of Commissioners made this choice under its home rule authority. An appointed model lets the board hire an auditor with specific credentials, such as a CPA or CIA. The board can also remove the auditor for poor performance, which gives the board more direct control.

Vacancy and Appointment Procedures

If the Internal Audit Director position becomes vacant, the Board of Commissioners posts a job opening. The board reviews applications and runs a hiring process. A candidate is selected by majority vote of the board. The new director is then appointed and serves until resignation, removal, or the board selects a successor at the end of the term.

Historical Election Results in Georgia’s Elected-Auditor Counties

Many Georgia counties that elect their auditors see uncontested races. Voters may not know the auditor is on the ballot, which leads to low turnout for that contest. Some counties report that fewer than 10 percent of voters choose a candidate in the auditor race. Turnout is higher when there is a contested race or a recent scandal.

Campaign Finance Disclosure Trends

Candidates for county auditor must file campaign finance reports with the Georgia Government Transparency and Campaign Finance Commission. These reports list donations and spending. Most county auditor races raise less than $20,000 in total funds. Reports are public records that you can search on the commission’s website at ethics.ga.gov.

County Auditor Vacancy Appointment Procedures

When a vacancy occurs in an elected county auditor seat, the county governing body appoints a replacement. The appointee serves until the next general election. The appointee must meet the same qualifications as an elected auditor. The appointment process follows the county’s charter or enabling legislation under Georgia state law.

County Auditor Annual Report and Financial Statements

The county auditor annual report brings together all financial statements, audit findings, and corrective action status into one public document. This report is posted online after the fiscal year ends. In DeKalb County, you can download the report from the transparency portal. The report helps residents see how the county managed public funds over the past year.

Components of the County Auditor Annual Report

The opinion letter is the first section of the annual report. It states whether the financial statements are fair and accurate. The opinion is written by an independent CPA firm under contract with the county. A clean opinion, called an unqualified opinion, means the statements can be trusted by readers and bondholders.

Government-Wide Financial Statements

The government-wide statements show the county’s full financial picture. They list all assets, such as buildings and cash. They list all liabilities, such as bonds and loans. The difference between assets and liabilities is called net position. These statements follow rules set by GASB Statement 34 for state and local governments.

Fund-Level Financial Statements and Notes

Fund-level statements break down the data by type of fund. The general fund, special revenue funds, and enterprise funds each get their own statement. Notes to the financial statements explain accounting methods and key assumptions. These notes are required by GAAP and GASB standards for full disclosure.

Single Audit Reports 

Single audits are required when a county spends more than $750,000 in federal funds in one year. DeKalb County meets this threshold most years. The single audit covers federal programs, such as HUD grants and transit funds. The report shows if the county followed federal rules for these programs.

County Auditor Financial Statements: Technical Breakdown

The Statement of Net Position lists all assets and liabilities of the county. Assets include cash, receivables, and capital assets such as buildings and roads. Liabilities include accounts payable and long-term debt. The net position is the difference between the two. This statement is similar to a balance sheet in private business.

Statement of Activities and Change in Net Position

The Statement of Activities shows how the county’s net position changed during the year. It lists revenues by source, such as taxes and fees. It lists expenses by function, such as public safety and roads. The bottom line shows the change in net position over the year as a gain or a loss.

Budgetary Comparison Schedules

Budgetary comparison schedules compare the original budget to actual results. They show if the county spent more or less than planned. These schedules help readers see where the county went off plan. Variances of more than 10 percent often get extra explanation in the notes section.

Management’s Discussion and Analysis (MD&A)

The MD&A section is written by county management. It explains the financial statements in plain language. It also points out key trends, risks, and changes from the prior year. The MD&A comes before the full financial statements in the report and serves as a reader’s guide.

Accessing DeKalb County Auditor Reports

You can find DeKalb County audit reports on the transparency portal. The portal is sorted by fiscal year. The most recent reports, from FY2025, sit at the top of the list. Older reports are in a separate archive section. Each report is a PDF you can download for free on your computer or phone.

Public Records Request Procedure

If you cannot find a report on the portal, you can file a public records request. The request must describe the records you want. You can submit the request by mail, by phone, or in person. The office must respond within three business days under the Georgia Open Records Act (O.C.G.A. § 50-18-70).

Historical Report Archive 

DeKalb County keeps audit reports going back to FY2018 on the portal. Older reports from FY2010 to FY2017 are stored on microfilm at the county records center. You must visit the records center in person to view these older reports. Records center staff can help you find what you need.

Where can I download the DeKalb County audit report?

You can download the DeKalb County audit report at dekalbcountyga.gov/transparency/office-of-independent-internal-audit. The portal lists reports from FY2018 to the current year, including FY2025 and FY2026. Each report is a PDF file. You can save it to your computer or print a paper copy at no charge.

County Auditor Procurement Oversight and Budget Analysis

County auditor procurement oversight reviews how the county buys goods and services. The auditor checks bids, contracts, and change orders. County auditor budget analysis checks if the county’s spending matches its plan. Together, these duties help stop waste and keep tax dollars safe from misuse or error.

County Auditor Procurement Oversight Framework

Before the county signs a large contract, the auditor reviews the bidding process. The auditor checks that the county followed its own purchasing ordinance. The auditor also reviews the bid documents, vendor list, and selection criteria. If the auditor finds a problem, the auditor reports it before the contract is signed.

Vendor Protest and Bid-Process Audits

When a vendor protests a bid award, the auditor may be asked to review the process. The auditor looks at how the county scored each bid. The auditor checks that all bids were treated fairly. The auditor writes a report that the board can use to decide the protest quickly and on the facts.

Change Order and Contract Amendment Reviews

Change orders add money or time to a contract after it is signed. The auditor reviews each change order to make sure it is needed. The auditor also checks that the change order does not push the total cost past the original budget. Audit findings on change orders often lead to new county rules on contract amendments.

Does the county auditor approve purchase orders?

No, the county auditor does not approve individual purchase orders. The auditor reviews the procurement process as a whole and reports findings. Department heads and the purchasing office approve each purchase order. The auditor’s role is oversight, which means reviewing after the fact or during the process to flag problems.

• Pre-bid solicitation reviews for compliance with the county purchasing ordinance
• Vendor selection and bid scoring audits for fairness and accuracy
• Change order reviews to prevent cost overruns and scope creep
• Sole-source justification reviews for emergency contracts
• Post-award contract performance audits to measure results

County Auditor Budget Analysis Methodology

The auditor checks the county’s revenue forecasts each year. The auditor compares past forecasts to actual results. The auditor also looks at local economic data, such as home sales and job growth. The auditor reports if the forecast seems too high or too low for the budget year ahead.

Departmental Expenditure Pattern Analysis

The auditor reviews spending patterns by department. The auditor looks for unusual spikes or drops in spending. The auditor also checks if spending lines up with the county’s strategic goals. Departments that spend too fast or too slow may get extra review during the mid-year budget cycle.

Fund-Balance Adequacy Reviews

The county keeps cash reserves, called a fund balance, to handle emergencies. The auditor checks that the fund balance is large enough. Most credit rating agencies want a fund balance equal to at least two months of spending. The auditor reports when the fund balance falls below this level.

Mid-Year and Year-End Budget Variance Reporting

At mid-year and year-end, the auditor writes a budget variance report. The report compares the budget to actual spending. Large variances are explained. The report helps the board decide if it needs to change the budget mid-year through a budget amendment resolution.

County Auditor Tax Levy Review

Each year, the county tax assessor prepares a digest of property values. The auditor reviews this digest for accuracy. The auditor also checks the millage rate proposed by the board. A small error in the digest can add up to millions of dollars in tax bills across the county.

Truth-in-Taxation Compliance 

Georgia’s Truth-in-Taxation law requires counties to hold three public hearings before raising the millage rate above the rollback rate. The auditor checks that the county held the hearings on the right dates. The auditor also reviews the public notice ads to make sure they meet legal requirements for size, content, and placement.

Roll-Back Rate Calculation Audit

The rollback rate is the millage rate that would bring in the same total revenue as the prior year, adjusted for growth in the tax digest. The auditor checks the rollback rate math each year. The auditor reports any errors before the board votes on the final rate for the next fiscal year.

County Auditor Audit Procedures, Software Tools, and Audit Schedule

County auditor audit procedures follow rules set by the U.S. Government Accountability Office, known as the Yellow Book or GAGAS. The auditor uses software tools to manage working papers and analyze data. An audit schedule sets the timing of each project for the year. Knowing these procedures helps you understand how an audit moves from start to finish in a county office.

County Auditor Audit Procedures

Each year, the auditor starts with a risk assessment. The auditor looks at every county department and ranks them by risk. Risk is based on the size of the budget, recent problems, and staff turnover. The highest-risk departments go into the audit plan for the year ahead.

Engagement Scoping and Entrance Conferences

After the plan is approved, the auditor meets with the department to set the scope. The scope lists what the auditor will and will not review. The auditor also holds an entrance conference where the department can ask questions and share any new facts that might affect the audit.

Fieldwork and Substantive Testing

Fieldwork is the on-site part of the audit. The auditor reviews records, interviews staff, and runs tests. Substantive testing checks the dollar amounts in the financial statements. The auditor picks a sample of transactions and traces them back to source documents such as invoices and receipts.

Finding Development and Management Response

After testing, the auditor writes a draft report with findings. Each finding has a clear recommendation. The department gets a copy and writes a response. The response can agree or disagree with the finding. The final report includes both the finding and the response in writing.

Report Issuance and Corrective Action Monitoring

The auditor issues the final report to the board and posts it online. The auditor then tracks corrective actions for at least six months. A follow-up audit checks if the department fixed the problems. The board sees a status update at each meeting until all items are closed.

County Auditor Audit Software Tools 

TeamMate is the leading audit management software used by government auditors. It stores working papers, links evidence to findings, and tracks review notes. Most U.S. government audit shops, including DeKalb County, use TeamMate or a similar tool. The software helps the auditor meet Yellow Book documentation rules.

IDEA and CaseWare IDEA 

IDEA is a data analytics tool that lets auditors test 100 percent of transactions in a dataset. Auditors use IDEA to find duplicate payments, missing approvals, and unusual patterns. IDEA saves time compared to manual sampling. The auditor can run tests in minutes that would take weeks by hand.

ACL and Galvanize 

ACL, now part of Galvanize, is another data analytics tool. Some county audit offices set up continuous auditing scripts in ACL that run every night. These scripts flag transactions that need review. The auditor checks the flagged items the next morning before starting other work.

ActiveData for Excel 

ActiveData is a lighter tool that runs inside Microsoft Excel. Auditors use it for quick tests on smaller datasets. ActiveData is faster to learn than IDEA or ACL. Many auditors keep ActiveData for ad hoc tests that come up during fieldwork or follow-up reviews.

County Auditor Audit Schedule and Risk-Based Planning

Most county audit offices run on an annual audit plan. The plan covers one fiscal year, from July 1 to June 30 for DeKalb County. Some offices also use a multi-year plan that covers three to five years. The multi-year plan lists which areas will be audited in each year of the cycle.

Rotating Departmental Coverage

Under a multi-year plan, the auditor rotates through departments. Each department gets a full audit every three to five years. High-risk departments get reviewed more often. This rotation makes sure every part of the county gets checked over time and no area is missed.

Quarterly Status Reporting to the Board of Commissioners

The audit committee meets quarterly to check audit progress. The auditor gives a status report at each meeting. The report lists audits in progress, audits issued, and corrective action status. The committee can ask questions and change priorities if a new risk comes up.

County Auditor Public Records Request, Meeting Minutes, and Transparency

You can ask for county auditor records, meeting minutes, and reports through a public records request. The request process is set by the Georgia Open Records Act. The DeKalb County auditor’s office handles requests during business hours. Many records are already posted online as part of transparency initiatives.

How to File a County Auditor Public Records Request

Start by writing down the exact record you want. Include the fiscal year, department name, and type of record. The more details you give, the faster the office can find the record. Broad or vague requests can take longer to process and may need clarification before staff can start the search.

Submit Written Request by Phone or In-Person

You can submit a written request by phone, email, mail, or in person. The office accepts requests during business hours, Monday through Friday, 8:30 AM to 5:00 PM. You can also mail a written request to the office address listed at the bottom of this page for older or bulk records.

Receive Response Within 3 Business Days

Under O.C.G.A. § 50-18-70, the office must respond within three business days. The response may grant the request, deny it with a written reason, or ask for more time. If the office needs more time, it has an extra three business days to respond with a decision.

Pay Statutory Copy Fees or Schedule Inspection

You can view records for free at the office during business hours. If you want copies, including property records, the office can charge a fee set by state law. The fee covers the cost of copying and staff time. The office will tell you the fee amount before making copies so you can decide.

County Auditor Meeting Minutes and Public Access

The DeKalb County audit committee meets at least four times a year. The meetings are open to the public. Meeting dates, times, and agendas are posted on the county website at least one week in advance. You can attend in person or watch the live stream online at the county’s official portal.

Public Comment Opportunities

Each audit committee meeting has a public comment period on the agenda. Residents can sign up to speak for up to three minutes on any audit topic. The committee listens but does not have to respond on the spot. Public comments can shape future audit topics and priorities.

Archive of Past Minutes

Past meeting minutes are posted online as PDF files. You can search the archive by date or topic using the portal’s search tool. Minutes from the past five years are kept on the county website. Older minutes are stored at the county records center for public review.

County Auditor Transparency Initiatives

The DeKalb County auditor’s office works with the county open data portal. The portal posts data sets on spending, contracts, and audit findings. Anyone can download the files in CSV or JSON format. Programmers and journalists use the data to build reports, charts, and apps for the public.

Citizen-Friendly Audit Summaries

The auditor writes a one-page summary of each audit. The summary uses plain language and avoids jargon. The summary tells residents what the auditor found and what the county plans to do. Summaries are posted on the transparency portal alongside the full audit report PDF.

Real-Time Checkbook and Expenditure Dashboards

The county posts a checkbook dashboard that shows payments as they happen. You can search by vendor, department, or amount. The dashboard pulls data from the county financial system each night. This tool complements the auditor’s work by giving residents a direct view of spending.

• Online transparency portal with searchable audit reports from FY2018 to FY2025
• Citizen-friendly summaries of each audit in plain language
• Open data sets for download in CSV and JSON formats
• Real-time checkbook dashboard for live expenditure tracking
• Public meeting archives with minutes, agendas, and recorded video

County Auditor Compliance Audit, Internal Controls, and Ethics

The county auditor compliance audit checks if the county follows the rules that apply to its work. The auditor also reviews internal controls and administers the ethics policy. These duties help stop fraud and protect the public trust. Each duty connects to a state or federal rule that the county must follow.

County Auditor Compliance Audit Scope

When the county spends federal grants, it must follow federal rules. The Single Audit, required under 2 CFR 200, tests these grants each year. The auditor checks ARPA funds, HUD housing funds, and DOT transit funds. Findings are reported to federal agencies that oversee each program.

State Compliance 

The county must follow state laws and the Georgia Procurement Manual. The auditor tests purchasing transactions for compliance with state bidding rules. The auditor also checks that contracts follow the state code. Findings can lead to disallowed costs that the county must repay.

Local Compliance 

The county must follow its own ordinances and board resolutions. The auditor checks that the county followed each rule. For example, the auditor reviews travel policies, hiring rules, and grant procedures. The auditor reports any gaps to the board with clear recommendations for fixes.

County Auditor Internal Controls Framework

The auditor uses the COSO framework to review internal controls. COSO lists five components: control environment, risk assessment, control activities, information and communication, and monitoring. The auditor tests each component in each department during the audit cycle.

GAO Green Book Implementation

The GAO Green Book sets internal control standards for the federal government. Many state and local auditors, including DeKalb, use the Green Book as their working standard. The Green Book aligns closely with COSO but adds details that fit government entities and public funds.

Sarbanes-Oxley § 404 Analogs in the Public Sector

Sarbanes-Oxley Section 404 applies to public companies. Some of its ideas, such as management certification of controls, have spread to government. The DeKalb auditor reviews management control certifications each year. This practice supports stronger controls and clearer accountability.

County Auditor Ethics Guidelines

County employees, including the auditor’s staff, must file an ethics affidavit each year. The affidavit lists outside jobs, gifts, and financial interests. The affidavit is a public record kept on file at the county. The auditor checks that all audit office staff filed on time each year.

Gift and Honorarium Restrictions

County staff cannot accept gifts worth more than a small amount from vendors who do business with the county. The auditor reviews the gift policy each year. The auditor also tests compliance by reviewing vendor records and staff affidavits for any undeclared gifts or favors.

Conflict-of-Interest Disclosures

Staff must disclose any financial ties to vendors. The auditor reviews these disclosures for conflicts. The auditor also reviews the procurement process to make sure conflicted staff did not take part in vendor selection or scoring. Findings are reported to the ethics board.

County Auditor Whistleblower Policy

You can report fraud, waste, or abuse to the DeKalb County auditor by phone, online form, or in person. The office keeps a hotline that you can call any time during business hours. Reports can also be made through the county’s separate ethics hotline if you prefer that channel.

Anti-Retaliation Protections

Georgia’s Whistleblower Act, O.C.G.A. § 45-1-4, protects you from retaliation for reporting fraud. You cannot be fired, demoted, or harassed for making a report in good faith. The auditor enforces this protection and reports violations to the board and to outside counsel.

Investigation Procedures and Confidentiality

The auditor keeps the identity of whistleblowers confidential. The auditor investigates each report to see if it has merit. If the report is credible, the auditor opens a formal audit or refers the matter to law enforcement. The whistleblower gets a status update on the matter.

How do I report fraud to the DeKalb County auditor?

You can report fraud to the DeKalb County auditor by calling the phone number listed at the bottom of this page, submitting an online form on the transparency portal, or visiting the office in person. You can also use the county’s whistleblower hotline. Georgia’s Whistleblower Act protects you from retaliation when you report fraud in good faith.

County Auditor Certification, Training Requirements, and Continuing Education

County auditor certification proves that the auditor has the skills to do the job. Common certifications include CPA, CGFM, CIA, and CMAA. Each certification has its own exam and experience rules. County auditors must also complete continuing education each year to keep their skills sharp and meet license renewal rules.

County Auditor Certification Pathways

The CPA license is the most common credential for county auditors. The CPA exam has four parts: audit, financial accounting, regulation, and business concepts. To sit for the exam in Georgia, you need 150 semester hours of college credit. You also need one year of work under a licensed CPA.

Certified Government Financial Manager 

The CGFM is offered by the Association of Government Accountants (AGA). The CGFM exam covers governmental accounting, financial reporting, and budgeting. The CGFM is a strong fit for county auditors because it focuses on government finance and public sector rules.

Certified Internal Auditor

The CIA is offered by the Institute of Internal Auditors (IIA). The CIA exam has three parts. The CIA focuses on internal audit work, risk, and controls. Many county auditors hold both the CPA and the CIA to show they can audit and also lead an internal audit function.

Certified Municipal Audit Administrator 

The CMAA is offered by national audit associations. The CMAA focuses on the management side of audit offices. The CMAA is helpful for auditors who lead a team or run an audit office. The CMAA covers budgeting, HR, and reporting duties of an audit director.

County Auditor Training Requirements 

New auditors must complete a 24-hour Yellow Book course before they can lead government audits. The course covers GAGAS standards, ethics, and audit procedures. The course is offered by the AGA, IIA, and AICPA. DeKalb County pays for new hires to take this course in their first year.

Government Auditing Standards Update 

Auditors must take an annual update course on GAGAS changes. The course covers new standards and revisions to existing ones. Updates are released by the GAO every few years. Auditors must complete the update within one year of each new release to stay current.

County-Specific Onboarding Programs

Each county runs its own onboarding program for new hires. The program covers county policies, financial systems, and office culture. New hires shadow senior auditors for at least three months. They also attend tours of key county facilities such as the jail and the water plant.

County Auditor Continuing Education Obligations

CPAs in Georgia need 40 hours of continuing professional education (CPE) each year. CIAs need 40 hours of CPE each year as well. CGFMs need 50 hours over two years. CMAA holders need 30 hours over two years. The county reimburses approved CPE costs each year up to a set cap.

Ethics and Fraud-Examination Refreshers

Auditors must complete an ethics refresher course every two years. The course covers the Georgia code of ethics and AICPA ethics rules. Auditors who work on fraud cases also take a Certified Fraud Examiner (CFE) course. The CFE is offered by the Association of Certified Fraud Examiners.

Sponsored Training: GFOA, ALGA, IIA, AGA Georgia Chapters

Georgia chapters of GFOA, ALGA, IIA, and AGA offer low-cost training each year. Topics include audit techniques, data analytics, and leadership. Members get discounted rates on registration. The county encourages auditors to join at least one of these groups and attend local events.

County Auditor Performance Metrics

County auditor performance metrics measure how well the audit office does its job. The audit committee uses these metrics to evaluate the Internal Audit Director each year. Metrics cover audit plan completion, report quality, and stakeholder satisfaction. Strong metrics show the office is meeting its mission and serving the public well.

Core County Auditor Performance Metrics

The audit committee tracks the percent of audits completed each year against the plan. A completion rate of 90 percent or higher is the target. The metric shows if the office is on track. A low rate may signal understaffing or scope creep on individual audits.

Average Days from Finding Issuance to Management Response

This metric tracks how fast departments respond to draft findings. A response time of 30 days or less is the target. Faster responses lead to faster corrective actions. The metric is reported quarterly to the audit committee in a simple dashboard.

Corrective Action Implementation Rate

This metric tracks the percent of findings that the county actually fixed. An implementation rate of 80 percent or higher is the target. The auditor verifies each corrective action through follow-up testing. The metric is a key sign of the office’s impact on county operations.

Stakeholder Survey Scores

The audit committee surveys board members and department heads each year. The survey asks about the auditor’s communication, professionalism, and value. Scores of 4 out of 5 or higher are the target. The survey shapes future audit priorities and office training plans.

Operational Efficiency Metrics

The auditor tracks hours spent on each audit. The metric helps plan future audits and staff workloads. High hours may signal complex audits or scope issues. Low hours may signal that the audit was not deep enough to find the real risks in the department.

Cost per Audit Dollar Saved or Recovered

This metric divides the cost of the audit office by the dollars saved or recovered. A target ratio of 1 to 5 is common. The metric shows the office’s return on investment. It is a key talking point for budget hearings with the Board of Commissioners.

Budget-to-Actual Variance for the Audit Office Itself

The auditor also tracks its own budget performance. A variance of 5 percent or less is the target. The office must show it can manage funds as well as it audits others. Strong numbers here build trust with the board and the public each budget cycle.

Quality and Independence Metrics

Under IIA Standard 1311, the auditor must run an internal quality review. The review covers a sample of audits from the prior year. Results are reported to the audit committee. Strong results confirm that the office meets IIA standards for working papers and findings.

External Peer Review Outcomes

Many county audit offices take part in an external peer review through ALGA. A peer review is done by another government audit team. The review tests if the office follows GAGAS and IIA standards. Passing the peer review is a mark of quality for the office.

Charter Conformance Self-Assessments

The auditor completes an annual self-assessment of conformance with the Internal Audit Charter. The assessment covers independence, scope, and reporting lines. Results are shared with the audit committee. Any gaps lead to a charter update or a board resolution to fix the issue.

County Auditor vs. Related Roles

The county auditor is one of several fiscal roles in local government. Other roles include the county controller, treasurer, and chief financial officer (CFO). Each role has its own duties and reports to different leaders. Knowing the differences helps you understand who does what at the county level and how checks and balances work.

Comparative Role Matrix

The county auditor gives independent oversight. The county controller runs day-to-day accounting, such as payables and receivables. The auditor reports to the board. The controller reports to the CFO or county manager. The two roles are kept separate to protect independence and reduce conflict.

County Auditor vs. County Tax Commissioner

The county tax commissioner bills and collects property taxes. The auditor reviews how well the tax commissioner does this work. The tax commissioner reports to voters in most Georgia counties. The auditor reports to the board in DeKalb County, where the role is appointed.

County Auditor vs. County CFO / Finance Director

The CFO or finance director leads the county’s financial operations. The CFO sets budget priorities and signs off on financial statements. The auditor reviews the CFO’s work for accuracy. The CFO is inside the chain of command. The auditor is independent of that chain.

Selection Criteria: When Each Role Applies

In small counties, the auditor may also serve as the controller. One person handles both duties. This setup saves money but reduces independence. Smaller counties often rely on this combined model out of necessity and limited budget for full-time audit staff.

Mid-Sized Counties

In mid-sized counties, the auditor and controller are separate. This model keeps the duties clear and supports independence. Most Georgia counties with 50,000 to 200,000 residents use this model. Each role has its own staff and its own reporting line.

Large Counties

In large counties like DeKalb, the auditor is a full-time independent role. The controller, CFO, and treasurer each handle their own duties. This setup supports strong checks and balances. It also supports a full annual audit and a year-round audit plan.

Coordination and Information Sharing Among Roles

The auditor and the CFO both attend audit committee meetings. The two roles share risk data and discuss issues. This coordination helps the board make better decisions. The auditor remains independent even when working closely with the CFO on shared goals.

Shared Risk-Assessment Inputs

The CFO and the auditor share risk assessments each year. The CFO knows where spending is highest. The auditor knows where controls are weakest. Combining these inputs creates a stronger audit plan and better coverage of county departments each year.

Cross-Functional Working Groups on Financial Reporting

During the annual financial close, the auditor joins working groups with the finance team. The working groups solve reporting issues together. The auditor’s role is to advise, not to do the work. This setup keeps the auditor independent while supporting a clean close.

DeKalb County Auditor: Real-World Findings and Case Evidence

The DeKalb County Internal Audit Office has issued many audits since its charter was created. Past audits cover purchase cards, water and sewer billing, jail operations, and the financial close cycle. Each audit includes findings and recommendations. The audit committee tracks each recommendation until it is complete or formally accepted as deferred.

Notable DeKalb County Audit Engagements

The auditor has run several audits of purchase card use. These audits check if staff follow the county’s P-Card policy. Past findings include missing receipts, split transactions, and personal use. The auditor recommended stronger approval rules. The county adopted most of the recommendations.

Department of Watershed Management Revenue Audits

The auditor has reviewed the watershed department’s billing and collections. Past findings include unbilled accounts and weak collection follow-up. The auditor recommended an automated billing review. The department has made progress on this recommendation over the past three fiscal years.

DeKalb County Sheriff’s Office Fiscal Reviews

The auditor has reviewed fiscal controls at the sheriff’s office. Past findings include weak cash handling and missing receipts. The auditor recommended stronger separation of duties. The sheriff’s office has updated its cash handling policy since the FY2024 review.

Financial Close and Reporting Cycle Reviews

The auditor has reviewed the year-end financial close. Past findings include late reconciliations and missing journal entries. The auditor recommended a close calendar and a checklist. The finance team has adopted a close calendar each year since FY2022 for the ACFR.

Audit Finding → Corrective Action Lifecycle

An audit begins when the auditor spots a gap in controls. For example, the auditor may find that one person can approve a payment and also record it in the books. This gap is a risk. The auditor lists the gap as a draft finding at the end of fieldwork.

Recommendation Issuance

The auditor writes a recommendation to fix the gap. The recommendation may call for separating duties, adding a review step, or updating a written policy. Each recommendation aims to reduce risk and prevent future loss or error in the same area.

Management Agreement or Dispute

The department reviews the draft finding and recommendation. The department can agree or dispute in writing. If the department disputes, the auditor reviews the response and may change or keep the finding. The final report shows both sides of each issue.

180-Day Implementation Verification

After the report is issued, the department has 180 days to fix the problem. The auditor returns at the end of the 180 days. The auditor verifies if the fix is in place through new testing. The auditor updates the audit committee on the final status.

Quantified Impact of County Auditor Findings

DeKalb County audit reports over the past five years have identified millions of dollars in cost savings and revenue recovery. Savings come from better procurement, fewer overpayments, and stronger collections. The exact dollar amounts are listed in each annual audit report.

Process Improvement Outcomes

Audit findings have led to many process improvements across county departments. Examples include new P-Card rules, a new vendor master file process, and updated cash handling rules. Each improvement reduces risk and saves staff time on rework and corrections.

Policy Reform Documentation

Audit findings have also led to formal policy reforms at the county level. The Board of Commissioners has updated the purchasing ordinance and the travel policy based on audit recommendations. Each reform is documented in board meeting minutes and posted online.

Contact Information

You can reach the DeKalb County Office of Independent Internal Audit using the contact details below. The office is open Monday through Friday from 8:30 AM to 5:00 PM. You can call, visit, or submit an online request. The office handles public records requests, audit questions, and fraud reports through these channels.

Mailing Address: Office of Independent Internal Audit 1300 Commerce Drive, 3rd Floor Decatur, GA 

Phone: (404) 371-2619

Office Hours: Monday – Friday: 8:30 AM – 5:00 PM

Frequently Asked Questions

This list answers common questions about the County Auditor office in DeKalb County, Georgia, including duties, salary, reports, records requests, and elections.

What does the County Auditor do?

The County Auditor oversees audits of county finances, checks that procurement follows policy, and reviews budget performance. The office examines financial statements, internal controls, and compliance with state regulations. Audits help ensure tax dollars are spent correctly and identify any misuse. The auditor also prepares the annual audit report, which is posted on the public portal for residents to review.

How much does a County Auditor earn in GA?

Salary for a County Auditor in Georgia varies by county size and budget. In DeKalb County, the position typically falls within the range set by the state’s local government salary schedule, often between $80,000 and $110,000 per year. Adjustments may occur based on experience, certifications, and annual budget approvals. Exact figures are listed in the county’s public payroll database, which can be accessed through the county’s transparency portal.

Where can I find the County Auditor annual report?

The annual audit report is posted on the Office of Independent Internal Audit’s online portal. Visit https://dekalbcountyga.gov/transparency/office-of-independent-internal-audit and select “Annual Reports” from the menu. The report is available as a PDF that details audit findings, financial statements, and recommendations. No login is required, and the file downloads in seconds. Contact the office at (404) 371-2619 if you need help locating a specific year.

How to request public records from the County Auditor?

Submit a public records request by emailing records@dekalbcountyga.gov or calling (404) 371-2619 during normal business hours. Include the specific document name, date range, and purpose of the request. The auditor’s office must acknowledge receipt within three business days and provide the records within the statutory time frame, typically five days unless an extension is needed. Records are delivered electronically when possible, or mailed upon request.

When are County Auditor elections held in DeKalb?

County Auditor elections in DeKalb County occur during the general municipal election held in early November of odd‑numbered years. Candidates must file paperwork by the election filing deadline, usually in early June. Election results are posted on the county’s election website shortly after votes are certified. The auditor’s term lasts four years, and the office may be filled by appointment if a vacancy arises before the next election.