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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.
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.
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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 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.
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.
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.
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The Auditor's Office Audit Division, headed by the Chief Assistant County Auditor, is responsible for the planning, execution, and reporting for audit engagements. 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.
This Division provides internal audit services to Harris County as authorized by State statutes. 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.
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 Harris Health System (HHS) reimbursing the Auditor's Office for the cost of providing this service. The Chief Assistant County Audit reports to the HHS 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 HHS. The Audit Division 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 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 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.
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 of elected and appointed County officials, external entities, quasi-governmental organizations, and financial processes and accounts. 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.
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.
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) auditors provide assurance and consulting services that are designed to add value and support HHS strategic objectives. 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. The IS audit team examines Harris County information systems and technology infrastructure to determine whether sufficient controls exist for data integrity, availability, and confidentiality. |
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