The county auditor records deeds and other written instruments. The county auditor is authorized to copy, preserve, and index documents filed with the county. The county auditor supervises primaries and elections.

The county auditor is also required to charge fees for service and to act as clerk for the Board of County Commissioners, unless the Board of County Commissioners appoints its own clerk. The clerk is responsible for recording the Board of County Commissioners’s proceedings, recording votes taken by each county commissioner, preserving and filing petitions and applications for franchises requested of the Board of County Commissioners, and performing other duties required by the Board of County Commissioners.

Other duties of the county auditor include:

• monitoring the financial condition and operations of the county and other public entities within the county;
• recording the county treasurer's reports regarding county receipts and disbursements;
• filing yearly reports with the state auditor regarding state funds held by the county; and
• complying with procedural requirements regarding processing and record-keeping related to warrants issued out of funds controlled by a county.

County auditors also participate in preparing the county budget by collecting estimated expenditures and non-tax revenues for each county office, department, and institution, and then combining these estimates into a proposed budget that is submitted to the county legislative authority for its consideration.

The county auditor shall be the recorder of deeds and other instruments filed and recorded in the county, and all other duties in the statutes related to recording, registration, and legal publication.

The county auditor duties are modified as follows:

• must prepare a budget by collecting estimated expenditures and non-tax revenues for each county office, department, and institution, and then combining these estimates into a proposed budget that is submitted to the county legislative authority for its consideration;
• may hire an internal auditor or assign internal auditor tasks to an employee of the auditor, who operates independently;
• must conduct elections pursuant to the election statutes;
• may serve as an agent of the Department of Licensing for vehicle registration and certificate of title functions; and
• may perform other duties, by mutual agreement with the county commissioners, through a memorandum of understanding.

The county auditor or financial officer designated in a charter county must audit all disbursements and transfers, when auditing all claims, demands, and accounts of the county. The county auditor must audit all transfers involving restricted funds held by the county.

The provisions related to the county auditor acting as the clerk of the Board of County Commissioners are removed. The Board of County Commissioners must designate one of its employees to serve as clerk of the Board of County Commissioners. The clerk must:

• record all of the proceedings of the Board of County Commissioners;
• make full entries of all of their resolutions and decisions on all questions concerning the raising of money for and the allowance of accounts against the county;
• record the vote of each member on any question upon which there is a division or at the request of any member present;
• preserve and file all accounts acted upon by the Board of County Commissioners;
• preserve and file all petitions and applications for franchises and record the action of the legislative authority thereon;
• record all orders levying taxes; and
• perform all other duties required by any rule or order of the Board of County Commissioners.

The clerk must publish a summary of the proceedings of the Board of County Commissioners in a general circulation newspaper and three public places in the county. The clerk is designated as the holder of the seal of the Board of County Commissioners. If the clerk is unable to attend to their duties, a deputy clerk or a person temporarily appointed by the Board of County Commissioners may perform the duties of the clerk.