It is a process for determining whether all transactions are properly recorded in the accounts, and which are appropriately reflected in statements and reports. The Comptroller of Public Accounts is responsible for administering state court cost and fee laws. That responsibility includes audit authority to examine counties books and records to ensure that correct state court cost and fee amounts are properly assessed, collected, reported, and remitted. However, a taxpayer complaint or request from the county does not automatically result in an audit. An auditor meets with the county before the audit starts to explain the process.
Several factors can impact how long the audit takes.
Those factors include county size, condition and volume of records, and the availability of computer records. At the conclusion of the on-site part of the audit, the auditor meets with the county to summarize the results and estimate any balance owed or refund amount. The county is notified of the final audit results after the audit goes through the Comptroller's internal review process. Refunds are made when the audit shows the county overpaid. However, the county is sent a bill if they underpaid.