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District judge urges Mills County commissioners to consider appointing county auditor
Summary
District Judge Mike Smith briefed the commissioners on statutory options for appointing a county auditor in small counties and recommended the court consider creating the position, noting duties, costs and timing considerations.
District Judge Mike Smith visited the Mills County Commissioners Court on April 2 and outlined state law options for appointing a county auditor in counties below the population threshold for a required auditor, urging the commissioners to consider the position in light of growing budget complexity.
“After doing a lot of reading and thinking about this, I would encourage you to look seriously at it,” Judge Mike Smith told the court, adding that appointing an auditor could strengthen financial oversight though it would create a recurring personnel cost. Smith read from Local Government Code chapter 84.002 and explained two statutory pathways for an auditor in counties under the population trigger: a district judge may appoint one on the judge’s initiative if county finances warrant it, or the commissioners court may pass an order certifying the need and request the judge to appoint an auditor.
Smith and commissioners discussed practical matters the position would entail: salary and benefits, office space, whether the auditor must be a certified public accountant (the judge said certification is not statutorily required but relevant experience is), and how an auditor interacts with county budget and accounting systems. County commissioners and staff noted the county’s small size and current outside audit practice and raised concerns about the added cost. One staff-provided figure cited an April 2025 statewide average annual county-auditor salary of about $79,391.
The judge said he has authority to appoint an auditor but did not announce any appointment; he recommended the decision come from the commissioners’ court after consultation with similarly situated counties. He offered to assist with timing and implementation if the court decides to pursue the change, suggesting any new position could begin with one full-time person and expand only if justified by workload.
Why it matters
A county auditor would have statutory oversight powers and would affect how Mills County prepares budgets, administers accounting software and handles internal financial controls. Commissioners identified cost to taxpayers as the primary trade-off.
Next steps
No action was taken; the item was discussion only. Commissioners indicated they will continue the discussion and may follow up during budget planning and with peer counties to assess costs and models.
