Core Mission

The core mission of a County Auditor is be an independent advocate for accountability regarding the expenditure of public resources and the exercise of governmental authority. Those entrusted with public resources and the authority to wield the powers of government are obligated to perform their duties effectively, efficiently, economically. ethically, and equitably. An elected County Auditor is charged with providing independent, objective and non-partisan assessments of the stewardship, performance and costs of government policies programs and operations. Our community deserves to receive the full value of our tax dollars.

County Auditor Bill White sees his mission as being a watchdog for good government. including the effective and efficient performance of all governmental activities.

Review of All Claims against the County

Illinois law requires the County Auditor to review and recommend for payment (or non-payment) all claims against the County.  The Auditor’s Office provides an important line of defense in the accounts payable workflow by examining the documentation supporting a proposed disbursement of County funds - before a check is printed and mailed - to review  whether the payment is properly authorized, consistent with contractual terms, within budget and otherwise meets applicable criteria.   

Risk and Internal Controls

Illinois law also requires the County Auditor to maintain a continuous internal audit of the operations and finances of the County. The County hires a CPA firm to perform an external audit of the financial statements. One role of an internal auditor is to monitor whether sufficient and appropriate internal controls are in place to address various risks that the County might face. An effective system of internal control is a key element for preventing fraud, waste, abuse or mismanagement of County assets and authority. Preventive controls protect the County in advance, and are preferred. Detective controls seek to identify losses as quickly as possible, after they occur.

A good system of internal control is well documented. Bill White has promoted better documentation of policies, processes and procedures and will continue to do so for as long as he serves as County Auditor. This is a continuing process rather than something the County can “do once and say we’re done”. An attitude and culture of continuous improvement is required.

The Importance of Technology

The first line of defense against waste, fraud and abuse is to maintain an effective system of internal controls.  One core duty of the County Auditor is to continuously evaluate whether sufficient policies and procedures are in place to prevent waste, fraud and abuse from happening in the first place.  There is strong consensus among audit professionals that preventive controls are the most cost-effective line of defense against waste, fraud and abuse.

Detective controls are a second line of defense.  Prompt detection of waste, fraud and abuse allows corrective action to first stop the wrongful conduct and then improve the system of internal controls to prevent future occurrences.  Internal auditors are continuously on the lookout for telltale signs of waste, fraud and abuse (known as "red flags") and when red flags are spotted, increased scrutiny is applied to determine whether there is a problem that needs to be addressed.