PEMBINA COUNTY AUDITOR/TREASURER OFFICE 

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POSITION: Position is an elected position. Term is a 4-year term. Term begins first Monday in April following the year elected. Pembina County combined the positions of County Auditor and County Treasurer to the Auditor/Treasurer. 

FUNCTIONS: The combined positions of County Auditor and County Treasurer work together to manage the finances of the County. The Auditor/Treasurer is the chief financial officer of the county. The office is responsible to receive and expend all county funds. Keep an accurate accounting of all county funds. Administer the purchase if supplies and goods, payments of all bills and prepares the annual county budget. Keep an accounting of all county department budgets both revenue and expenditures. Prepare reports of financial status for County Commission and have available for public review. County Auditor/Treasurer is keeper of all monies held by the county and responsible to keep pledges adequate and to invest in a wise manner. County Auditor/Treasurer is the chief election officer of the County. County Auditor/Treasurer is secretary to the County Commission, keeps minutes and sets agenda appointments. Preparation of the mill levies of townships, schools, cities, fire districts, park districts and county mill levy, preparation and delivery of annual tax statements and periodic billings of unpaid taxes, certification to deeds for transfer of property ownership, County payroll, personnel information and benefits. 

LISTING OF DUTIES BY CATEGORY: 

FINANCES: The County Auditor/Treasurer oversees all fiscal action of the county. Receipts and expenditures are compiled and reported. A monthly ledger is prepared and properly balanced monthly. A daily balance sheet is maintained to keep a record of all accounts, income, and expenditures of county funds as well as funds collected for townships, schools, cities, park districts, fire districts and other taxing district authorized by NDCC. Pledge of Assets to protect the county funds is reviewed on a daily basis. 

ELECTION: The County Auditor/Treasurer is the chief election officer of the county for primary, general, city and special elections. Election workers are trained by the Auditor/Treasurer for work at the polls. The Auditor/Treasurer prepares, distributes, and tabulates all ballots cast in any of the above elections and makes available absentee ballots to qualified electors requesting them. Generally, elections are held every two years.  

SECRETARY TO THE COUNTY COMMISSION: Auditor/Treasurer acts as the secretary to the Board of County Commissioners. Secretary Schedules meetings, prepares the agenda and takes and prepares the meeting minutes. Minutes of the Board of County Commissioners are records that are permanent records and must be kept accordingly. Also provides the Commission with records and reports and receives correspondence for the Commission. 

MILL LEVIES: Mill levies are calculated by the Auditor/Treasurer Office for all the townships, cities, schools, fire districts, park districts and county levies as requested by budgets filed in the Auditor/Treasurer’s office. Maximum mill levy worksheets are calculated for each levy to assure the taxpayers that each district is levying what is allowed by law. No mill levy can be applied to anyone’s taxes unless a budget is submitted to justify it. 

TAX: Tax statements are prepared and mailed to all property owners in the county. Receipts of such tax statements are then processed when payment is made. Collection and disbursement of tax funds to townships, cities, schools, fire district, park district and other taxing agencies as approved by budget. Monthly disbursements of tax collections are made as required by NDCC. Tax receipts and reports are kept on a daily and monthly balance. Uncollected tax reports are kept, and billing notices mailed periodically for unpaid taxes. If property is foreclosed on for nonpayment after 3 years a process of foreclosure is implemented by the Auditor/Treasurer’s Office which includes notice to any persons who show ownership in the property, mortgage holders and lien holders. A listing of county owned property is maintained, and property is sold through a bid process by the County Commission. Maintaining ownership name, legal description and addresses of property owners is required for taxation purposes and tax books are kept by the Auditor/Treasurer. No deed can be filed in the Recorders office until certification has been made by Auditor/Treasurer office that taxes are paid. Special Assessments certified by cities and Water Resource District are also applied and collected along with taxes. 

PAYROLL: All the payroll process for the county employees us done in the Auditor/Treasurer’s Office. Personnel files, benefit files and records are kept for all employees. All employment forms are filed in the Auditor/Treasurer’s Office. 

SUPT OF SCHOOLS DESIGNEE: Receive annual reports from school districts within the county and maintain records. Coordinate the County Spelling Bee and County MATHCOUNTS. Keep a register of teaching certificates of teachers in the county. Handles annexation and reorganization proceedings for these processes. 

OTHER DUTIES: 

• Maintain an inventory of fixed assets 

• Maintain insurance coverage for all county owned property 

• Issue Liquor licenses 

• Issue raffle permits 

• Act of Secretary to the Planning and Zoning Board 

• Act of Secretary to the Weed Board 

• Provide information to taxpayers, state agencies, lending institutions and realty companies regarding property. 

• Provide information and direction involving the AS400 Computer Software for the Taxation, Financial & Payroll System. 

• Maintain oaths of office for all officials. Includes townships, cities, schools, fire districts, park districts and county officials 

• Maintains county bond coverage 

• Prepare and print required public notices 

• Maintain a listing of Townships, Cities, School regarding budgets, annual meetings, elections, etc. 

• Prepare and maintain reports for Annual Audit conducted by State Auditor’s Office 

• Co-Risk Manager for Workforce Insurance Program including the reporting of work related injuries