Who is responsible for overseeing the collecting and disbursing of county funds?

Answer: County auditor

Explanation:

County auditor is the official person that is hired for making, managing and controlling the records of account of county funds through surveying. He/she is responsible for handling record by examining all the department of county for conduction and disbursement.

Financial audits and county audit are verified, examined and legally checked by them. County auditor is hired by district judge for their working.