The county auditor maintains the integrity of financial administration of county government. The county auditor's primary duty is to oversee financial record keeping for the county and to assure that expenditures comply with the county budget. The county auditor, by law, has continuous access to all books and financial records and conducts detailed reviews of all county financial operations. The office of county auditor is neither created by nor under the control of the administrative body- the commissioners' court. While commissioners court is the budgeting body in county government, both the county auditor and commissioners court are required, by law, to approve or reject claims for disbursement of county funds. The integrity of county financial administration is entrusted to a dual control system of "checks an balance". The county auditor has general oversight of all the books and records of all county officials and is charged with strictly enforcing laws governing county finances.