Texas Counties Deliver – learn how county government serves you
County Auditor 


James R. Loomis

P. O. Box 299
Linden, Texas 75563


Phone: 903-756-5067
Fax: 903-756-3018

Danice  Miller,  Financial Accounting Auditor   


Lauren Ayers,    Internal Auditor




The Office of the County Auditor has 4-Day work weeks for the 2nd and 4th weeks of the month. This consists of Monday through Thursday, 7 a.m. to 5 p.m.

The 1st, 3rd and 5th weeks of each month will be scheduled as Monday through Thursday 8 a.m. to 5 p.m. and Friday 8 a.m. to 4 p.m.


Cass County Auditor

Mission Statement

Our mission is to ensure that the county meets its fiduciary responsibilities to taxpayers with regard to country finances by strictly enforcing the statutes governing county finances as provided by the local government code (LGC). We do this in the following ways:

  • By providing the technical, financial and managerial support necessary to ensure the integrity of the county financial reporting system.
  • By providing the annual revenue estimate as the primary control parameter for the county budget and
  • By providing technical assistance and analysis to Cass County elected and appointed officials and citizens of the County to maximize the effective and efficient use of county resources.


About the Auditor

The County Auditor is the Chief Financial Officer of the county. By statute, the office reports to the State District Judges, which provides for an independent review of county financial operations, separate from the Commissioners' Court. The County Auditor maintains the integrity of financial administration of county government.

The County Auditor's duties include the oversight of the County financial record-keeping and to assure that all expenditures comply with the county budget. The County Auditor, by law, has continuous access to all books and financial records and conducts detailed reviews of all County financial operations.

The primary responsibilities of the County Auditor consist of:


  Establishing Internal Controls

  Approving claims against the County

  Countersigning checks

  Prescribing the system of accounting

  Maintaining a set of account records (general ledger)

  Examining the accounts of all county and district offices

  Reporting these findings to the Commissioners Court 


Commissioners Court
The office of the County Auditor is neither created by nor under the hierarchical control of the administrative body - the Commissioners Court. While Commissioners Court is the budgeting body in county government, both the County Auditor and Commissioners Court are required by law to approve or reject claims for disbursement of county funds. The integrity of county financial administration is entrusted to dual control system of "checks and balances".

Most frequent services our office offers are:

  • Accounts payable
  • Budget compliance
  • Financial statement review
  • Audit of County Offices


Texas County Auditor Handbook

County Auditors in the State of Texas have a number of duties and responsibilities; a synopsis of those functions has been noted above however the public is invited to review the following Texas County Auditor Handbook for complete information on the County Auditor. 

Texas County Auditor Handbook



Auditor's Office Code of Ethics

In addition to the primary responsibilities sited above, State Statutes dictate, 
“the County Auditor shall see to the strict enforcement of the law governing county finances”.

The County Auditor's office has a list of values to which each individual in the department uphold. This list of standards is illustrated in the following attached Code of Ethics: 


Auditor Office Code of Ethics