About the Auditor's Office

This division includes the County Auditor, executive administration, human resources, budgeting, and special projects.

Click here to see an Organizational Chart of the Executive Division

EXECUTIVE ADMINISTRATION
Executive Administration is an operational support group within the Harris County Auditor's Office, providing the following services:

Technical Support - Maintains equipment inventory, monitors warranty status, and controls the purchase cycle for all computer-related office equipment. In addition, is a liaison with the County's central information technology department (Universal Services) for issues beyond the scope of this function.

Payroll and Purchasing Support - Performs a final review of timesheets for the Auditor's Office and submits requisitions to the Purchasing Department.

Facilities and Office Coordinator - Coordinates Auditor's Office facility-related repairs and services, and maintains the Auditor's Office fixed asset inventory.

Receptionist Services - Responsible for distributing incoming office mail and deliveries, routing of incoming telephone calls, as well as receiving and assisting visitors to the Harris County Auditor's Office.

Executive Assistant Services - Assists the County Auditor in daily operations, assists with the creation of the cover for the Comprehensive Annual Financial Report and publication of the Popular Annual Financial Report.

HUMAN RESOURCES
Human Resources provides recruitment, employee relations, compensation and benefits administration, and coordination of employee engagement and recognition events for the Auditor's Office. Human Resources focuses on leadership and people development, talent management, and performance management.

Carolyn, Phillips, SPHR, SHRM-SCP
Director of Human Resources
Carolyn is a human resources (HR) professional with over 30 years of leadership and management experience across both the private and public sectors. Her career has spanned industries such as chemical manufacturing, telecommunications, the Metropolitan Transit Authority, and Harris County, giving her a broad and versatile HR background. Before transitioning into HR, Carolyn began her career as a development geologist, a unique foundation that honed her problem-solving abilities, strong analytical skills, and a passion for systems and performance improvement. Currently, Carolyn serves as the Human Resources Director for the Harris County Auditor’s Office. She holds a Bachelor’s degree from Rice University, a Master’s degree in Geology, and a Master’s degree in Human Resources Management. She also possesses advanced HR certifications, further showcasing her expertise and dedication to the field.

BUDGETS & SPECIAL PROJECTS
The Budgets & Special Projects function assists the County Auditor to develop, apply, evaluate, and administer policies and procedures that increase fiscal management effectiveness. Responsibilities include developing, preparing, and monitoring the County Auditor's annual budget; coordinating participation in the State Comptroller's "Transparency Stars" leadership award program; editing the County Auditor's newsletter; and requesting of the County's unclaimed property from the State Comptroller.

Erika Sayrie, SHRM-CP
Senior Budget Analyst
Erika is a graduate of Columbia Southern University with a Bachelor’s degree in Psychology and is currently pursuing her MBA in Human Resource Management. She joined the Harris County Auditor’s Office in 2021, bringing over 20 years of HR experience across industries, including healthcare, oil and gas, manufacturing, and construction. Her expertise spans all facets of the employee lifecycle, payroll management, employee relations, and compensation strategy development. Erika currently serves as the Senior Budget Analyst for the Harris County Auditor.

This division includes the First Assistant County Auditor, the Chief Assistant overseeing select groups in the division, Financial Accounting, Accounts Payable, Revenue Accounting and Financial Controls, Payroll, Grants & Accounts Receivable Accounting, and Systems & Procedures.

Leslie Wilks Garcia, CPA, CFE
First Assistant County Auditor

Leslie is the First Assistant County Auditor whose primary role is overseeing the Accounting Division in the Auditor’s Office. In her role, Leslie also assists the County Auditor in carrying out his duties.  Since 2005, Leslie’s professional career has been dedicated to working with and for local governments in the fields of accounting and audit. Prior to her current role, Leslie served as the Chief Audit Executive for Harris County’s Internal Audit Division, joining the organization in 2017. Her background includes twelve years in public accounting where she performed external audits of local governments, gaining experience in financial statement audits, federal and state single audits, construction audits and fraud examination. Leslie earned a Bachelor of Science in Accounting from the University of Houston Clear Lake and Master of Jurisprudence from Texas A&M University School of Law. Her professional certifications include Certified Public Accountant (Texas), Certified Fraud Examiner and Certified Construction Auditor.

Justin Alexander, CPA, CIA
Chief Assistant County Auditor, Accounting Division
Justin joined the Harris County Auditor’s Office in March 2013 as a Fixed Asset Accountant. In February 2014, he transitioned to the Audit Services department, where he played a pivotal role in conducting critical audit engagements, including the TCDRS Annual Pension audit, Harris County and Harris Health System investment audits, and financial controls for the Harris County Toll Road Authority. He also managed various special “as needed” engagements. In 2019, Justin advanced to the role of Director of the Enterprise Resource Planning (ERP) Support Team, where he led the successful transition from the County’s legacy system to PeopleSoft. Currently, Justin serves as the Chief Assistant, overseeing the business operations of Accounts Payable, Accounts Receivable, Grants, Revenue Accounting, and Financial Controls, ensuring the integrity and efficiency of the county’s financial processes.

Click here to see an Organizational Chart of the Accounting Division

FINANCIAL ACCOUNTING
Financial Accounting is responsible for recording financial transactions of the County and providing timely and accurate interim and annual financial reporting. Financial Accounting communicates with other County departments and outside parties relating to the financial information, capital projects, and debt financing undertaken by the County and related entities. Also, Financial Accounting is responsible for maintenance of the County's fixed asset records.

Brandy Shaw, CPA
Director of Financial Accounting
Brandy is the Financial Accounting Director for the Harris County Auditor’s Office, where she oversees the financial reporting, fixed assets, debt and proprietary funds, and governmental accounting teams. Under her leadership, her team ensures the timely completion of key deliverables, including the annual external audit, the Annual Comprehensive Financial Report (ACFR) for Harris County and Flood Control, the Basic Financial Statements for the Toll Road Authority, monthly financial reports, the maintenance of the fixed asset ledger, and the accounting for all debt transactions. Before joining Harris County, Brandy spent 8 years as a manager at Deloitte, focusing on government and nonprofit clients, and 4 years as the Controller at the University of St. Thomas. She holds both a Bachelor’s and Master’s degree in Accounting from Texas A&M University and is a licensed Certified Public Accountant (CPA). Outside of her professional life, Brandy has been married to her husband for nearly 20 years, and they have one son who plays competitive baseball, keeping their family actively engaged.

ACCOUNTS PAYABLE
Accounts Payable is responsible for auditing claims submitted for payment. Claims include those for goods and services purchased by Harris County, the Harris County Toll Road Authority, the Harris County Flood Control District, Harris County Juvenile Board, and the Community Supervision and Corrections Department. Accounts Payable assists vendors, Harris County departments, and others in answering questions and resolving accounts payable related issues, as well as performing research required to respond to data requests under the Public Information Act.

Reginald Yancey, CPA
Director of Accounts Payable
Reginald joined the Harris County Auditor’s Office in April 2014 as the Manager of Accounts Payable. He was promoted to Director of Accounts Payable the following year. As the Director of Accounts Payable he is tasked with ensuring that the County complies with state statutes and regulations governing the payment of suppliers with county funds. This entails overseeing the processing of approximately 30,000 invoices per month for the eighty plus county departments, as well as the payment of invoices for court appointed indigent defense attorneys. Also included in his responsibilities is the annual distribution of 1099MISC and 1099NEC’s to suppliers. With more than thirty years of experience in finance and accounting, Reginald has held various positions of increasing responsibility. Prior to joining Harris County, he served as the Director of Billing and Collection Services and the Director of Cash Management, for a Houston based non-profit. He spent time as a Unit Controller/Director of Finance for a division of a Fortune 500 Food Service Company, and as a Manager of Receivables and Credit Analysis for a major airline. He holds a bachelor’s in accounting from the University of Houston and is a Certified Public Accountant licensed in the state of Texas. When he is not working, he enjoys spending time with his family and working on small projects around the house.

REVENUE ACCOUNTING AND FINANCIAL CONTROLS
Revenue Accounting and Financial Controls maintains financial information for forecasting revenues for budgeting purposes and reconciles bank accounts, investments, and pooled cash on a timely basis. Additionally, this group performs the vendor verification function.

Jolanda Smith, CGFM
Director of Revenue Accounting and Financial Controls
Jolanda serves as the Director of Revenue Accounting and Financial Controls in the Harris County Auditor’s Office. She joined the office in 2012, bringing with her over 20 years of accounting and internal audit experience. In her role, Jolanda leads the department responsible for forecasting revenues for budgeting purposes, monitoring revenue daily, and reconciling bank and investment accounts. This department is also responsible for the vendor verification function, which has the vital role of attempting to detect and prevent vendor fraud attempts. Jolanda holds a Bachelor of Business Administration (BBA) in Accounting from The University of Texas at Austin and is a Certified Government Financial Manager (CGFM). Jolanda has been married to her husband for over 30 years. Together, they are overjoyed to be able to care for and spend time with their mothers, who are both over 90 years young.

PAYROLL
Payroll processes payroll for over 18,000 employees each pay period. Payroll is also responsible for preparing the federal payroll tax deposits and related payroll reports.

Jenny Ly, CPP, MBA
Director of Payroll
Jenny serves as the Director of Payroll at the Harris County Auditor’s Office, a position she has held since 2015. With over two decades of payroll and management experience, Jenny leads a skilled team dedicated to delivering accurate, timely payroll processing while driving operational improvements and implementing innovative solutions to enhance efficiency. Jenny holds a Master of Business Administration (MBA) and is a Certified Payroll Professional (CPP) through Payroll Org (formerly the American Payroll Association). She is committed to staying current with evolving payroll laws and ensuring compliance with federal, state, and local regulations. Outside of her professional responsibilities, Jenny enjoys fishing and cherishing quality time with her family.

GRANTS & ACCOUNTS RECEIVABLE ACCOUNTING
Grants & Accounts Receivable Accounting is responsible for the accounting and financial reporting of grants as well as billing for grants and certain receivables of the County. Grants & Accounts Receivable Accounting reports all County receivables at fiscal year-end, including receivables related to fines, fees, and court costs.

Dan Baumel, CPA
Director of Grants & Accounts Receivable
Dan became the Director of Grants & Accounts Receivable for the Auditor’s Office in September 2022, following a five-year tenure as the Director of Budget and Special Projects. With over two decades of experience in professional services, Dan has honed his expertise in both external and internal audit services, financial operations, and project management. Before his current role, Dan spent ten years at KPMG, where he led external audit services, including managing the City of Houston audit for multiple years. His extensive experience spans various industries, such as municipalities, quasi-governmental organizations, non-profits, school districts, and manufacturing and distribution sectors. Dan is a graduate of the University of Texas at Austin and holds both a bachelor’s and a master’s degree from the Professional Program in Accounting. Outside of his professional life, Dan’s wife is an educator in Klein ISD, and they are the proud parents of two children, both attending their alma mater, The University of Texas at Austin.

SYSTEMS & PROCEDURES
Systems & Procedures develops and maintains accounting policies and procedures through a formal written documentation process. This process involves the incorporation of standards, principles, and requirements established by state and federal statutes, and the accounting profession, into various policies and procedures which address control over County assets, streamlining and standardizing the method of handling transactions, fixing responsibility for performance, expediting training, and providing a source of reference. Systems & Procedures monitors legislation and ensures that policy and procedures are revised to reflect any changes in statute. Other responsibilities include maintaining the Auditor's Office internet and intranet websites, researching statutes, designing and controlling Auditor prescribed forms, coordinating the Auditor's response to public information requests, maintaining the Harris County Auditor's Office Help Line (non-STARS related), and handling special research requests and projects. 

Stephen W. Hoza, CPA, CGMA
Director of Systems & Procedures
Stephen is a seasoned professional with over three decades of experience at the Harris County Auditor’s Office. He began his career in August 1989 as a Staff Auditor in the Internal Audit Department, where he later advanced to Senior Auditor. In 1995, he transitioned to the Auditor’s Systems & Procedures Department as an Analyst, later becoming a Senior Analyst. In this role, he was instrumental in researching, developing, and updating procedures and forms used across County departments. His responsibilities also included legal research, legislative monitoring, coordinating public information requests, and managing both the Auditor’s internet and intranet platforms. In 2014, he was promoted to Director of Systems & Procedures, where he continues to lead and innovate. A native Houstonian, Stephen earned his Bachelor of Business Administration in Accounting from The University of Texas at Austin.

The Auditor's Office Audit Division is comprised of two groups, Internal Audit and Harris Health Audit. The Audit Division conforms with the International Standards for the Professional Practice of Internal Auditing. In the 2021 External Quality Assessment, the assessor stated that Harris County's internal audit activity generally conforms with the Standards and the Institute of Internal Audit Code of Ethics. This level of conformance is the top rating.

INTERNAL AUDIT
The Chief Assistant County Auditor of Internal Audit is responsible for the planning, execution, and reporting for audit engagements to Harris County as authorized by State statutes and reports directly to the County Auditor. Audits are also performed at the Harris County Flood Control District, which is governed by Commissioners Court, and limited auditing at Community Supervision and Corrections and the Juvenile Probation Board, entities whose financial records are maintained by the Auditor's Office.

The Internal Audit group provides independent assurance and consulting services. Assurance services provide stakeholders independent insight into financial accountability, the safeguarding of assets, and facilitates compliance with applicable policies, laws, regulations, and agreements. Consulting services include identifying internal process improvements, process design evaluation, and other special projects where objective and independent insight may be valuable. The Internal Audit team utilizes a systematic, disciplined approach to add value and improve operations through completion of an annual audit plan. In addition, Internal Audit performs agreed upon additional reviews requested by management.

The County Auditor established a confidential hotline and website (www.harriscounty.ethicspoint.com) on January 1, 2020, that allows employees, vendors, grant applicants, and the general public to anonymously report allegations of fraud, waste and abuse of County funds, resources, and projects in English, Spanish, Mandarin, and Vietnamese. All allegations are reviewed through a partnership between the County Auditor's Office Internal Audit Division (Internal Audit) and County Attorney's Office.

To request internal audit services, please email Glenn.Holloway@aud.hctx.net.

Click here to see an Organizational Chart of Internal Audit

Glenn Holloway, CPA, CIA, CFE
Chief Assistant County Auditor, Internal Audit
Glenn is an experienced leader in internal auditing, with a strong track record of developing his team and supporting their professional growth. He specializes in building collaborative partnerships across organizations, improving risk assessment, strengthening internal controls, and driving compliance and operational efficiency. Glenn is also an advocate of innovation in auditing, leveraging agile audit methodologies, control self-assessment initiatives, and the use of advanced analytical tools to enhance the audit process. Over his career, Glenn has held leadership roles in internal audit and financial management for a variety of organizations, including city-owned utilities, government agencies, and nonprofits.

The Internal Audit group is comprised of the following teams:

Assurance and Advisory Services
The Assurance and Advisory Services Department provides independent assurance and consulting services to Harris County. Assurance services provide stakeholders independent insight into financial accountability, the safeguarding of assets, and facilitates compliance with applicable policies, laws, regulations, and agreements. Advisory services include identifying internal process improvements, process design evaluation, and other special projects where objective and independent insight may be valuable.

Pavel Zavadskiy, CPA, MBA
Director of Assurance and Advisory Services
Pavel is the Director of Assurance and Advisory Services, where he leads a team responsible for conducting risk-based assurance and consulting engagements across a diverse range of County departments. Pavel holds a Bachelor's degree in Accounting from the University of Maryland, College Park, and an MBA from INSEAD in France. With over 25 years of experience in risk management and audit, Pavel has honed his expertise through a dynamic career spanning corporate audit and public accounting, including tenure at Big 4 firms and Fortune 500 companies. His career has been shaped by leadership roles at Ernst & Young, W.R. Grace, British Petroleum, Sunoco, and Archer Daniels Midland, where he led and executed comprehensive financial and operational audits on a global scale. Pavel's leadership in internal audit is driven by a deep understanding of both financial and operational risks, which he leverages to provide strategic insights and drive organizational improvement.

Compliance Audit
Performs quarterly and other reoccurring audits as required by government statutes. Compliance Audit verifies that County departments complete their collection reporting requirements and tests the accuracy and completeness of the monthly collection reports submitted to Commissioners Court. Also, Compliance Audit maintains the County's fraud, waste and abuse hotline.

Cassie Davis, MBA, CIA, CFE, CRMA, CGAP
Director of Compliance Audit
Cassie leads a team of auditors responsible for conducting statutory compliance audits across various Harris County departments. She also oversees the County’s Fraud, Waste, or Abuse Hotline, managing a dedicated team of fraud examiners who investigate reported allegations. With 16 years of diverse audit experience spanning government, healthcare, and financial sectors, Cassie brings a wealth of expertise to her role. She holds a Bachelor’s degree in Finance from the University of New Orleans and an MBA from the University of Louisiana at Lafayette. Cassie is also distinguished by several professional certifications, including Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), Certified Government Auditing Professional (CGAP), and Certification in Risk Management Assurance (CRMA).

Data Analytics and Technology Audit
Data Analytics and Technology Audit consists of the Audit Data Analytics and Technology Audit teams. Audit Data Analytics performs data analytics, develops visualizations, and executes continuous audit routines. Technology Audit provides assurance concerning the data integrity, availability, and confidentiality of Harris County systems.

Bruce Tran, CISA, CBRA
Director of Data Analytics and Technology Audit
Bruce was raised in Alief, TX and earned his degree in Computer Engineering from the University of Houston. His career began at PwC, where he worked in the Risk Assurance group, auditing clients like ExxonMobil, Shell PLC, AIG, and MD Anderson. His responsibilities primarily involved SOX audits focused on IT general controls (ITGCs), change management, application development, and pre- and post-implementation reviews. Bruce transitioned into the healthcare sector, applying his expertise in both IT and operational audits for major organizations such as St. Luke’s Health, CHI (Catholic Health Initiatives), Methodist, and Harris Health. His IT audit experience includes areas like disaster recovery planning (DRP), business continuity planning (BCP), cybersecurity, firewall reviews, patch management, and asset management. On the operational side, he led audits related to revenue charge capture, supply chain vendor management, charge description master accuracy, and physician peer reviews. Bruce joined Harris County as a manager on the Harris Health Internal Audit team, where his leadership and technical acumen led him to his current role as Director of Data Analytics and Technology Audit for the Internal Audit Division. In this position, he oversees the county's data-driven audit strategies and technology-focused audit initiatives.

HARRIS HEALTH AUDIT
The Chief Assistant County Auditor of Harris Health Audit works directly with the Harris Health Board of Directors and executives managing audits and understanding initiatives across Harris Health and reports directly to the County Auditor. This responsibility was established in 1985, when the Harris County Commissioners Court and the Harris County Hospital District Board of Managers voted to reassign this function to the County Auditor's Office with Harris Health reimbursing the Auditor's Office for the cost of providing this service. The Chief Assistant County Auditor reports to the Harris Health Board of Trustees and presents an annual audit plan to the Board for approval. Internal auditors with prior health care audit experience are dedicated to Harris Health. The Harris Health auditors provide assurance and consulting services that are designed to add value and support Harris Health's strategic objectives.

To request audit services for Harris Health, please email Sharon.BrantleySmith@aud.hctx.net.

Click here to see an Organizational Chart of the Harris Health Audit

Sharon Brantley Smith, MBA, CIA, CFE, CISA, CGAP
Chief Assistant County Auditor, Harris Health Audit
Sharon is a distinguished audit professional with over 28 years of comprehensive experience across both public and private sectors. She holds a Bachelor’s degree in Accounting from Prairie View A&M University and a Master of Business Administration from Texas Woman’s University. Sharon’s career encompasses significant roles with prominent organizations, including the Texas State Auditor’s Office, Texas Workforce Commission, Teacher Retirement System of Texas, Texas Children’s Hospital, and MD Anderson Cancer Center. In 2019, Sharon brought her extensive expertise to the Harris County Auditor’s Office, joining as an Assistant Director for the Harris Health Internal Audit team. Her leadership and contributions were quickly recognized, leading to her promotion to Director within just six months. In 2024, Sharon advanced to her current role as Chief Assistant County Auditor for Harris Health, where she continues to drive audit excellence and operational integrity.