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Cass County Auditor
Lauren Ayers

P. O. Box 299
Linden, Texas 75563

Phone: 903-756-5067

Fax: 903-756-3018

 

Danice  Miller,  Assistant Financial Accounting Auditor   

Kaylee Sutton, Assistant Internal Auditor

 

COUNTY BIDDING OPPORTUNITY

The Commissioners’ Court of Cass County, Texas is receiving SEALED PROPOSALS for Cass County Depository. Bid packets are to be submitted at  Cass County Auditor’s Office, 604 Hwy. 8 North, Linden, Texas 75563, call 903-756-5067 or email Lauren Ayers at layers@casscountytx.org.  No electronic bids will be accepted. Cutoff date to submit sealed bids to the office of the County Auditor is on or before 11 am, Friday, May 9th, 2025, in an envelope plainly marked “Depository”.  Bids received after the specified time will not be considered. Proposals will be awarded on May 13th, at 8:30 am in Commissioner’s Court.  Please see link below for more information.

 

Bank Depository Bid Packet 

 

 

 

 

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.

Duties
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".

Services
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

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