County Auditor

Final Appointing Authority
The County Board makes the initial appointment of the County Auditor and authorizes any termination. However, this position reports to and is supervised by the County Administrator. The County Administrator also completes the Auditor’s performance evaluations and issues discipline when applicable. All offers of employment are made in writing.

Job Summary
The County Auditor is a key financial and administrative officer responsible for overseeing the county’s financial operations, property tax administration, licensing oversight, and compliance with federal, state and local laws. This position manages the preparation of budgets, financial reporting, and audits while ensuring the efficient collection, distribution, and management of public funds. The Auditor administers federal, state and local elections, oversees tax-forfeited land processes, coordinates grants, and provides guidance to local government entities on financial compliance. Acting as a liaison between the county, the public, and regulatory agencies, the Auditor ensures transparency, accountability, and the effective use of county resources to meet the needs of residents and stakeholders.

Supervision Received 
Employees working in this job class work under administrative direction and are free to plan, develop, and organize all phases of the work necessary for its completion within broad program guidance. Generally, they develop and utilize procedures and methods that align with organization policies.  

Supervision Exercised
Manages department staff. Also supervises Extension contract positions. Is responsible for the overall direction, coordination, and evaluation of the department.

Carries out supervisory responsibilities in accordance with the organization’s policies and applicable laws. Responsibilities include planning, assigning, and directing work; appraising performance; addressing complaints; training and rewarding employees. Responsibilities also include, in collaboration with the Human Resources Department, interviewing, hiring, implementing performance improvement plans, disciplining employees, and resolving grievances.

Essential Functions 
This position description is not intended to be all-inclusive. This job description indicates the normal type and level of work expected of the incumbent.  Other duties may be required by MN Statute.

1) Property Tax Administration: Direct County property tax calculation and collection.
a) Ensure proper calculation of property taxes.
b) Ensure proper calculation of special assessments. 
c) Implement property tax adjustments, issue refunds as appropriate. 
d) Directs and certifies compliance with federal, state and local laws for property combines, splits, and transfers.
e) Calculate and verify amounts for Tax Abatements, Tax Increment Financing, Fiscal Disparities, Senior Deferrals, and Tax Credits.
f) Coordinate the preparation and distribution of Truth-in-Taxation notices, ensuring taxpayers are informed about proposed tax changes.
g) Administer delinquent tax processes, including redemption periods, publishing delinquent tax lists, and managing foreclosures.  Manage collection processes including judgment, forfeiture, and payment plans.
h) Oversee property tax issues including land sales, parcel repurchases, contracts for deed, uncommon transactions and corrections to historical tax record errors.
i) Complete necessary year-end processes. 
2) Financial Oversight: Assists the County Administrator in preparing budgets, prepares financial reports, and audits to maintain fiscal transparency, accountability, and compliance with state and local regulations.
3) Debt Management: Manage the county’s debt obligations, including monitoring repayment schedules and ensuring alignment with county financial policies. 
4) Election Administration: Serve as the county’s chief election official, overseeing all federal, state, and local elections, voter registration, and related compliance activities.
5) Tax-Forfeited Land Management: Management and sale of tax-forfeited properties is under the authority of the County Auditor, This position ensures compliance with state laws and optimizing land use.
6) Grant Coordination: Manage and coordinate county grants, ensuring compliance with reporting requirements and effective use of funding.
7) Licensing Oversight: Administer licensing processes, including issuing permits for liquor, gambling, and other regulated activities, in accordance with county policies and state laws. 
8) License Center Administration: 
a) Responsible for overall management and direction of License Center.
b) Monitor frequently changing state and federal legislation as it relates to Department of Motor Vehicles, Department of Natural Resources and Department of Public Safety. Develop and implement new policies and procedures as needed.
c) Ensure compliance with departmental, city, county, state and federal policies, procedures, regulations and statutes.
9) Payroll and Claims Processing: Oversee County claims processing, ensuring accuracy, timeliness, and adherence to financial policies and procedures. Provides guidance to HR as it relates to payroll accounting, reporting, and auditing. 
10) Compliance with State and Local Laws: Interpret and apply Minnesota statutes, rules, and regulations to ensure all financial and administrative operations meet legal standards.
11) Staff Leadership and Development: Lead, manage, and train staff within the Auditor’s office, fostering a collaborative and professional work environment.
12) Public Engagement and Communication: Act as a liaison to the public, local jurisdictions, and state agencies, addressing inquiries and providing transparency in county operations.
13) Special Assessments: Manage the certification and collection of special assessments, ensuring proper documentation and alignment with improvement projects.
14) Cash and Asset Management: Maintain custody of county funds, oversee cash management activities, and safeguard financial assets.
15) Records Custodianship: Serve as the custodian of historical county records, ensuring their proper maintenance and accessibility.
16) Policy Development and Implementation: Develop and implement financial and department administrative policies to enhance efficiency, compliance, and service delivery.
17) Training for Local Governments: Provide training and technical assistance to township, city, and school district officials on financial reporting, tax levies, and compliance.
18) Vendor Payments and Purchasing: Oversee vendor payments and purchasing activities, ensuring proper documentation and adherence to county procurement policies.
19) Board Participation: Participate in county boards, including the Board of Equalization and Extension Committee, contributing to operational and financial decision-making.
20) Adheres to collective bargaining agreements, county policies and procedures, and applicable laws, including timely/accurate reporting and consistent/uniform administration of EEO, FLSA, FMLA, ADA, Workers’ Compensation and Return to Work programs, in close collaboration with the Human Resources Department. Completes departmental new hire orientations promptly and staff performance appraisals in accordance with county policy. 
21) Conducts business in accordance with the Open Meeting law.
22) Serves as the Minnesota Government Data Practices Act Auditor’s Office Responsible Authority. Appropriately responds to requests for government data. Maintains department data in accordance with records retention schedules. 
23) Coordinates annual emergency practice drills in department.
24) Attend seminars and workshops as needed.

• Performs other related duties as assigned or apparent.

Minimum Qualifications
A bachelor’s degree in accounting, finance, business administration, public administration, or a closely related field, along with at least five years of professional experience in government finance, accounting, auditing, or a related field, including supervisory or management experience, is required. Preferred qualifications include experience in property tax administration, elections management, or grants administration, as well as proficiency with IFS. A Certified Public Accountant (CPA) or Certified Government Financial Manager (CGFM) certification and a Certificate in Election Administration are also desirable. Candidates must demonstrate a thorough knowledge of Minnesota statutes, rules, and regulations governing county operations and possess the ability to effectively manage financial processes, lead teams, and communicate with diverse stakeholders.
Valid Minnesota driver’s license required.

For passport services, an incumbent must also meet the following qualifications:
• Be a United States citizen or U.S. national
• Be at least 18 years old
• Be approved by the Department of State
• Be a permanent employee of the designated facility (not temporary, ad hoc, contractual, or volunteer) or be an employee on-site at a Passport Agency
• Be unable to issue, create, or amend citizenship or identity documents, such as birth certificates and driver's licenses
• Be all of the following:
o   Not presently on parole or probation related to any Federal, state, or local convictions 
o   Not presently under indictment for a Federal, state, or local felony
o   Not presently under indictment for a misdemeanor related to breach of trust or moral turpitude
o  Free of any Federal, state, or local felony convictions
o   Free of any Federal, state, or local misdemeanor conviction related to breach of trust or moral turpitude (i.e. embezzlement, document fraud, drug offense, or dishonesty carrying out a responsibility involving public trust)

Knowledge, Skills, and Abilities Required
Knowledge of:
1. County and departmental policies, procedures, and practices.
2. Federal, State, and local laws, rules, and regulations relevant to the work performed in this position, with an emphasis on Minnesota statutes governing elections, property taxation, and financial operations.
3. Government accounting and finance, including budgeting, auditing, and fiscal management responsibilities.
4. Internal accounting controls and compliance standards.
5. Financial analysis of revenues and expenditures to ensure fiscal transparency and efficiency.
6. The Minnesota property tax system, including levy limits, special assessments, and tax-forfeited land management.
7. Federal and state election laws, rules, and procedures, including voter registration and election administration.
8. Current office practices, including the use of financial and administrative software systems.
9. Financial investment strategies, debt management, and banking operations specific to government operations.
10. Leadership principles and staff management practices, including team development and performance evaluation.
11. Labor laws, payroll practices, and grant administration.
12. Public engagement and customer service principles to promote transparency and accountability.
Skill in:
1. Communicating and engaging with staff, board members, and the public to exchange or convey information effectively.
2. Organizing and prioritizing workload to meet deadlines and manage multiple projects simultaneously.
3. Applying public relations skills to resolve issues and explain departmental operations and procedures to stakeholders.
4. Efficiently operating computers, financial software, and other job-related equipment.
5. Preparing and delivering clear, concise presentations to groups, including public boards, committees, and community stakeholders.
6. Reading, writing, and speaking English proficiently, including drafting policies, precise memos, and other professional correspondence.
7. Analyzing complex financial data and generating accurate reports for decision-making.
8. Collaborating with local, state, and federal agencies to ensure compliance and effective intergovernmental operations.
Ability to:
1. Present a positive attitude in the workplace, promote teamwork and cooperation, and treat colleagues, supervisors, and subordinates with respect and professionalism.
2. Maintain confidentiality in sensitive matters, including personnel and financial information.
3. Travel and work flexible hours, including evenings or weekends, when necessary.
4. Develop and maintain effective working relationships with the County Board, County Administrator, department heads, state and federal agency staff, contractors, and the public.
5. Interpret and administer a wide variety of state statutes and federal laws accurately, ensuring compliance in all operations.
6. Use good judgment and make sound, independent decisions under pressure.
7. Prioritize and delegate work effectively, train and supervise subordinates, and mediate disputes constructively.
8. Lead a team to achieve organizational goals while fostering a collaborative work environment.
9. Manage complex processes, including property tax systems, elections, licensing, and grant administration, with efficiency and accuracy.
10. Uphold the principles of transparency, ethical governance, and public service.

Language Skills 
Very High Skills – Ability to read, analyze, and interpret common scientific and technical journals, financial reports, and legal documents.  Ability to respond to common inquiries or complaints from customers, regulatory agencies, or members of the business community.  Ability to write speeches and articles for publication that conform to prescribed style and format.  Ability to effectively present information to top management, public groups, and/or governing boards.  

Mathematical Skills  
Ability to add, subtract, multiply, and divide in all units of measure, using whole numbers, common fractions, and decimals.  Ability to compute rate, ratio, and percent and to draw and interpret bar graphs.
Ability to calculate figures and amounts such as discounts, interest, commissions, proportions, percentages, area, circumference, and volume.  Ability to apply concepts of basic algebra and geometry. 
Ability to work with mathematical concepts such as probability and statistical inference, and fundamentals of plane and solid geometry and trigonometry.  Ability to apply concepts such as fractions, percentages, ratios, and proportions to practical situations. Ability to apply mathematical operations to such tasks as frequency distribution, determination of test reliability and validity, analysis of  variance, correlation techniques, sampling theory, and factor analysis.

Reasoning Skills 
Very High Skills - Ability to define problems, collect data, establish facts, and draw valid conclusions.  Ability to interpret an extensive variety of technical instructions in mathematical or diagram form and deal with several abstract and concrete variables.

Computer Skills
To perform this job successfully, an individual should be proficient at using the following software.  

County Financial System (IFS), County Payroll Software, E-time, Webfusion, eCRV, Microsoft Word, Excel, Outlook, Publisher, Access, PowerPoint, Inventory Management Software, Data Backup and Recovery Software, Recordkeeping Software, Internet, and other job-related software.

Ability to Travel
Occasional travel required for trainings and meetings in and out of Aitkin County.  

Competencies
To perform the job successfully, an individual should consistently demonstrate the following competencies (definitions attached or available upon request):

Ethics, attendance/punctuality, safety and security, dependability, analytical, design, problem solving, project management, technical skills, customer service, interpersonal skills, oral communication, written communication, teamwork, change management, delegation, leadership, managing people, quality management, business acumen, cost consciousness, diversity, organizational support, judgment, motivation, planning/organizing, professionalism, quality, quantity, adaptability, initiative, strategic thinking, visionary leadership, innovation, patience, decisiveness, and flexibility.

Work Environment
The noise level in the work environment is usually quiet to moderate.

Work is performed primarily in an office setting with frequent computer use and occasional travel.  Occasionally required to drive or work in adverse weather conditions.  Occasionally required to work late hours.  The job involves dealing with and calming individuals who are emotionally charged over an issue. There is extensive attention to detail and deadlines.

Equipment and Tools
Standard office equipment including computer, calculator, copier, telephone, emergency weather-alert system, county-owned vehicles, and personal vehicle (requires proof of insurance on file).

Physical Activities/Requirements
Climbing, balancing, stooping, kneeling, crouching, crawling, reaching, standing, walking, pushing, pulling, lifting, fingering, grasping, feeling, talking, hearing, seeing, repetitive motions.

Light Work:  Exerting up to 20 pounds of force occasionally and/or up to 10 pounds of force frequently, and/or a negligible amount of force constantly to move objects.  If the use of arm and/or leg controls requires exertion of forces greater than that for Sedentary Work and the worker sits most of the time, the job is rated for Light Work.
Intermittently moves equipment up to 80 pounds (election equipment and supplies).

Working safely is a condition of employment. Aitkin County is a drug-free and alcohol-free workplace.

Disclaimer
The above statements are intended to describe the general nature and level of the work being performed by persons assigned to this job classification. This is not an exhaustive list of all duties and responsibilities. Aitkin County reserves the right to amend and change responsibilities to meet organizational needs as necessary. This job description does not constitute an employment agreement between the employer and person in position.

Reasonable Accommodation Notice
The County is an Equal Opportunity Employer.  In compliance with the Americans with Disabilities Act, the County will provide reasonable accommodations to qualified individuals with disabilities and encourages both prospective and current employees to discuss potential accommodations with the employer.
________________________________________
Our Vision: We strive to be a county of safe, vibrant communities that place value on good stewardship of local resources.
Our Mission: Aitkin County’s mission is to provide outstanding service in a fiscally responsible manner through innovation and collaboration with respect for all.
Our Core Values: Collaboration, Innovation, Integrity, People-Focused, Professionalism