Most people believe that auditors are the ones inspecting others' financial books. In Porter County, however, the auditors face intense scrutiny every year. Karen Martin, Porter County Auditor, explains that her office undergoes detailed annual reviews.
"Yearly audits are performed by the Indiana State Board of Accounts or their representatives for general and miscellaneous funds. We also undergo a separate yearly audit for the Foundation funds," Martin said.
These reviews demand meticulous preparation.
"Preparation includes multiple reports and entries,” Martin said. “Also, individual requests made by the company auditing our records must be pulled to confirm information.”
Nearly every dollar flowing through Porter County passes through the Auditor's Office.
"Everything – from payroll, deductions, pensions, payment of claims through funds whether received from property taxes, state payments, grants or federal monies including money received for traffic tickets, court costs and probation fees – needs to be accounted for and disbursed properly for the specific use set by statute or ordinance," Martin said.
People typically head to the Porter County Auditor's office when they need help with property tax breaks, want to fix mistakes on their tax bills, or need to update records after buying or selling property. In fact, the Auditor’s Office is the county’s go-to place for sorting out anything related to property records and tax matters.
“There’s property tax deductions for homesteads, veterans, and those over 65,” Martin said. “However, by the end of 2025, we will have the ability for individuals to file their homestead deduction online, reducing the need to come into the office.”
Many residents don't fully understand how property taxation works, according to Martin. While it’s easy to believe everything falls under one department, it actually requires the cooperation of several departments working together.
"Individuals don't realize there are three departments that process the property taxes," she said. "The assessor assesses the property, the auditor processes the deductions, and the treasurer collects the taxes."
Martin leads a team of 15 professionals, who are organized into four specialized departments.
"There are four departments, which include Finance and Budget, Payroll and Deductions, Claims, and Real Estate," Martin said.
The Finance and Budget team reports to the state and prepares the budgets for the departments to be reviewed by the County Council. The team also approves any changes made after budget approval and handles inter-government payments. The Payroll and Deductions team ensures that every Porter County Government employee gets properly paid for their work. The Claims Department handles substantial responsibilities as well, ensuring that each bill the county receives is processed correctly. Meanwhile, the Real Estate department manages tax sales, deductions, property changes and more.
“We also have added the ability for taxpayers to pay fees from deeds and transfers via credit card,” Martin said.
Additionally, the office handles transfer book records.
“We look at their parcels over time to see how they were originally split,” Martin said. “We received ARPA funds to get over 300 of these books scanned and will be available online for the public by July.”
It’s the diligence of her team that Martin believes sets them apart.
"The Porter County Auditor's staff is very knowledgeable with many years experience, and we take pride in a job well done," Martin said. "All individuals must be detail-oriented and able to research each and every request. The state changes the guidelines on a regular basis, and we must keep current with the changes in order to give each and every person the best possible service."
Beyond professional excellence, Martin values the office culture she's helped foster.
"I am proud my staff has supported each other in the changes that have occurred,” Martin said. “We are a work family with a common goal to make each day a learning experience and create an environment that is encouraging and caring."
In the often-overlooked machinery of county government, the Auditor's Office operates as a quiet force ensuring accountability, accuracy, and service — with a diligently maintained audit trail to prove it.
To learn more about Porter County Government and the auditor's office, please visit portercountyin.gov.