The auditor examines the accounting records and accounting practices of the departments within Clarion County. The review enables the auditor to express an informed opinion as to whether or not the balance sheet and the statement of revenues and expenditures prepared from the books and records present fairly the financial position and the results of operations of the department and whether the department complied with applicable laws and regulations. The independent review by the auditor includes judgements as to facts, supporting evidence, and adherence to general accepted accounting principles applied consistently from year to year.
In addition to these broad assignments, the auditor should be alert to possible irregularities and fraud, as well as weaknesses in internal control. It is important for the auditor to inform the responsible officials about such weaknesses when they are discovered.
Clarion County has approximately 120 accounts to be audited, as some of the accounts have sub-accounts.
Auditing the 34 tax collectors’ is time sensitive. The tax collector must have their books audited by March 1 of the current year.
Three auditors are elected for a term of 4 years. Auditors must be a registered voter of Clarion County. Auditors may not hold any other elective or appointive office.