Auditor's Office

Mission Statement
The mission of the Cole County Auditor is to help make Cole County a safe place to live, work and raise a family.

The Auditor performs Accounting and Budget Officer activities related to the financing of law enforcement, road and bridge construction, maintenance and providing health care services especially to children and elderly in low-income situations. The Auditor also has primary responsibility for providing accurate, timely and relevant information to the public so that there is openness and accountability in County government and that tax dollars are used lawfully and are not wasted or misused. The Cole County Auditor is an elected office with a four-year term. The current County Auditor is Kristen Berhorst, elected in 2014.

Accounting / Budget Officer Duties
As the Accounting Officer and Budget Officer of the County the auditor is responsible for establishing and monitoring the accounting and budgeting systems of Cole County. The office is responsible for preparing the County's financial statements and works with the outside auditors on the annual financial audit. As budget officer the Auditor is responsible for preparing and submitting a proposed annual budget to the County Commission, and preparing all related budget documents and schedules.

County Auditor Duties
The County Auditor also monitors compliance with State Statutes relative to contracts, bidding and purchasing. They establish and monitor internal control procedures, reviews accounts payable activity, monitors and evaluates the condition of the County budget and funds, and certifies contracts and expenditures. The Cole County Auditor also maintains property records and conducts physical asset inventories. The Auditor also prepares special reports for project related issues including capital improvements, financing alternatives for long term projects, especially as they relate to public safety and economic development. The Auditor’s duties and responsibilities are defined in Section 55 RSMo