In each county there is a County Budget Commission. The Auditor is the permanent Secretary of the Budget Commission, which also includes the County Treasurer and the Prosecuting Attorney. The County Auditor prepares estimates of all levies and presents these estimates to the Budget Commission. It is the responsibility of the Commission to annually review the tax budgets of all taxing districts within the county and to determine that all tax levies are properly authorized and allocated to local governments and libraries. The Budget Commission approves the distribution of the Local Government Fund and ensures that levy monies are collected and properly spent, and carry-over balances are monitored.

Meetings of the County Budget Commission demonstrate a well-placed emphasis on open government and open records. These open meetings reinforce a system of checks and balances where public officials can be held to fulfill their duties as stewards of taxpayer’s money.