​​​Frequently Asked Questions


Does the County Auditor operate as part of the County’s Finance Department?

No, The County Auditor is an independently elected official accountable to the voters and/or taxpayers of Kane County. The County’s Finance Department is responsible for maintaining the County’s accounting and budget records. The County Auditor provides an independent evaluation to ensure that disbursements are made in accordance to established statute, code and policy.  The County Auditor also works with the County's Finance Department to ensure that Financial Policies - including internal controls - are being followed.

Does the County Auditor audit the County’s annual financial report?

Not directly.

The Annual Comp​rehensive Financial Report is produced by the County Finance Department and is audited by a private independent professional accounting firm of Certified Public Accountants. This firm is trained to audit governmental entities that must abide by Generally Accepted Governmental Accounting Standards.

On an ongoing basis the Auditor’s Office does review and approve claims made against the County. These paid claims are the disbursements as shown in the County’s Annual Comprehensive Financial Report. The Auditor's Office also audits activities within county funds, which comprise the revenues of the Annual Comprehensive Financial Report​. However, the Auditor’s Office is made available to perform certain audit procedures at the direction of the independent audit firm in exchange for a reduced fee, which results in savings to the taxpayer.

Does the County Auditor audit local taxing bodies in Kane County, or businesses that operate in Kane County?

The County Auditor is responsible for auditing the records, operations and resources of Kane County departments. There are many taxing bodies within the borders of Kane County, such as Forest Preserve Districts, municipalities, townships and school districts. These taxing bodies are completely separate and distinct from Kane County government. The Auditor’s Office does not have the authority to audit these taxing bodies; nor does the Auditor’s Office audit private businesses operating in Kane County. In some instances, the County Auditor does have the authority to audit the records of business providing goods and services when the amounts billed to the County are based on actual costs or out of pocket costs incurred by the business. In these instances, the records the County Auditor may audit are limited to those supporting the amount billed to the County.

What does the County Auditor do that is different than what other offices or departments do?

  • The County Auditor audits all bills to be paid by the County that have been processed by the county departments and submitted to the Auditor for approval. The County Auditor will then recommend payment by the County Treasurer of approved bills.
  • The County Auditor is the only office or department that performs independent internal audits of the County’s finance system, internal controls, risk assessment and statutory compliance. The audits and reviews conducted by the County Auditor evaluate how County resources are handled, recorded and used to protect that re​source from misuse or loss; determine that procedures comply with established statutes, code and policy; and recommend operational improvements to County management. Reports are distributed to the applicable county board or committee and to the applicable office or department management.
  • The County Auditor investigates confidential allegations of waste and misuse of County resources.

Where can I get a copy of an audit report?

Audit reports can be obtained by contacting the Auditor’s Office or by viewing the Auditor’s website.

What standards does the County Auditor use in performing audits of County operations?

The Illinois statutes do not prescribe standards that county offices should use to perform our audits; however, the Auditor’s Office conducts all audits in accordance with the Government Auditing Standards published by the Comptroller General of the United States of America.

How much is the annual budget for the County Auditor?

The County Auditor has one of the smallest budgets of the County and totals $33​0,913 for fiscal year 2024. This budget amount covers personnel and operating expenses.

What should I do if I suspect that County resources are being wasted or misused?

We have created the Audit Hotline just for this purpose. Any exchange of information will be held in the strict confidence (to the extent allowed by law). You may contact the Auditor’s Office at 630-232-5915 or send an email to auditor@co.kane.il.us.

The County also has an Ethics Advisor to help answer any questions.