The County Auditor's primary duty is to oversee financial record-keeping for the county and to assure that all expenditures comply with the county budget. The county auditor, by law, has continuous access to all books and financial records and conducts detailed reviews of all county financial operations.

The office of the county auditor is neither created by nor under the hierarchical control of the administrative body - the commissioners court. While commissioners court is the budgeting body in county government, both the county auditor and the commissioners court are required, by law, to approve or reject claims for disbursement of county funds. The integrity of county financial administration is entrusted to a dual control system of "checks and balances".

The County Auditor is appointed to a two-year term of office by the District Judges in the County. The Judges set the County Auditor's salary as well as the salaries of the Auditor's staff.