ABOUT THE AUDITOR'S OFFICE

The position of County Auditor was first established by the Texas Legislature in 1905, and is filled by appointment by the State District Judges for a term of two years. The District Judges in Harris County also approve the County Auditor's annual budget. This reporting relationship provides the County Auditor's Office with the independence and objectivity necessary to fulfill its accounting and auditing duties and responsibilities. The County Auditor maintains the financial records of Harris County, the Harris County Toll Road Authority, the Harris County Flood Control District, Community Supervision and Corrections, and Juvenile Probation Board. The County Auditor also serves, by agreement, as the internal auditor for Harris Health System.

	Title	Description
	EXECUTIVE DIVISION	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, coordinates with the vendor in the creation of the cover for the Comprehensive Annual Financial Report and publication of the Popular Annual Financial Report (PAFR). 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. 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.
	ACCOUNTING DIVISION	This division includes the First Assistant County Auditor, Financial Accounting, Accounts Payable, Revenue Accounting and Financial Controls, Payroll, Grants & Accounts Receivable Accounting, Systems & Procedures, and ERP Support Departments. 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. 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 Flood Control District, Harris County Juvenile Board, and the Community Supervision and Corrections Department. Accounts Payable resolves questions and problems of vendors, Harris County departments, and others, as well as performing research required to respond to data requests under the Public Information Act. 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. 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. 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. 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. ERP Support ERP Support assists the Accounting Division by providing training and trouble-shooting, as well as acting as a liaison with Universal Services for the County's PeopleSoft (STARS) financial system.
	AUDIT DIVISION	This division provides internal auditing services to Harris County as authorized by State statutes. The Auditor's Audit Division, headed by the Chief Assistant County Auditor, is responsible for the planning, execution, and reporting for audit engagements. The Audit Division also performs auditing 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. In addition, the Audit Division provides audit services to the Harris Health Board of Trustees. 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 the Hospital District reimbursing the Auditor's Office for the cost of providing this service. For these services, the Audit Division considers the Harris Health Board of Trustees as its client and presents an annual audit plan to the Board for approval. Internal auditor positions have been dedicated to Harris Health and internal auditors with prior health care audit experience are recruited to fill these positions. The Audit Division provides independent assurance and consulting services. Assurance services provide stakeholders independent insight into financial accountability, minimize exposure to contingent liabilities, safeguard assets, and facilitate 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 Audit Division team utilizes a systematic, disciplined approach to add value and improve operations through completion of an annual audit plan. In addition, the Audit Division performs agreed upon additional reviews requested by management. The Audit Division has adopted the professional standards of the Institute of Internal Auditors, which guides the practice and provides a framework for performing and promoting a broad range of value-added internal audit activity. This framework also serves as the basis of evaluation of the Division's performance through periodic peer reviews. 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 or 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. Click here to see an Organizational Chart of the Audit Division To request auditing services, a County department or Harris Health System pavilion may contact the Audit Division at AuditDivision@audit.hctx.net. The Audit Division is comprised of the following teams: Audit Services Performs engagements relative to elected and appointed County officials, external entities, quasi-governmental organizations, financial processes, and general ledger account balances. Engagements are selected for inclusion in the annual audit plan based upon the perceived level of inherent and control risk posed by the department or entity to the County. In addition, special projects are conducted as requested by management. 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. Compliance Audit maintains the County's fraud, waste and abuse hotline. Grants and Construction Audit The Grants and Construction auditors conduct compliance reviews of federal and state grant funds that have been awarded to various County departments. The team also audits County construction projects to determine whether controls are designed effectively to prevent misuse of the County's assets and resources. Harris Health Systems Audit The Harris Health System (HHS) Internal Audit team provides independent assurance audit and consulting services to the Harris Health System. Our audit services are designed to add value and improve Harris Health operations through objective, risk-based assurance, advice, and insight to leadership. The HHS team has a dual reporting structure to the Harris County Auditor's Office and the HHS Compliance and Audit Committee. Information Systems Audit Information Systems Audit consists of a data analytics team and an information services (IS) audit team. The data analytics team principally uses data analysis to identify outliers and data anomalies that could indicate control weaknesses. This analysis is typically on a more frequent or continual basis. The IS audit team examines Harris County information systems and technology infrastructure to determine whether sufficient controls exist for data integrity, availability, and confidentiality.

Auditor's Office

Harris County, Texas

ABOUT THE AUDITOR'S OFFICE