Overview of Powers, Duties of the County Auditor July 17, 2014 Presented by: Leo S. Caldera Bexar County First Assistant County Auditor
WHAT IS A COUNTY AUDITOR? Hist stor ory y and Backgr ground: ound: Posit sition ion creat ated ed by stat atut ute e in 1905 Compt mptroller/A oller/Audit uditor or for the County nty Independ penden ence ◦ Appointed by District Judges ◦ System of checks and balances 2
APPOINTMENT OF THE AUDITOR (LGC 84) Popul ulat ation ion specif ificat cations ions – 10,20 ,200 Qua ualifica cati tions ons – Com ompe peten ent Dist stri rict ct Ju Judges ges (DJs Js) ) – Special cial meeti ting ng & m & majori ority ty vot ote Term rm – Two o Years Salary y – Set et by DJs Staff f – DJs approve e list and d salaries ies 3
STATUTORY AUTHORITY Oversight sight – financ ncia ial l recor ords, ds, laws s govern erning ing county ty finances nces (LGC GC 112.06) Access s – books, s, accounts nts, , and recor ords s of any office e receiving iving county ty funds s (LGC GC 115) 4
STATUTORY AUTHORITY Presc scripti riptive – (LGC GC 112 2 Sect. ct. 001 1 & 002) Adopt and enforce collection, checking, and accounting regulations System of Accounting – population over 190,000 Veri rifica icati tion on – (LGC GC 113. 13.06 065) 5) Examine each: Claim Bill Account 5
AUTHORITY Case e Law w - Court decisions pertaining to the role of the County Auditor, include: Agan v. Titus County (Supreme Court of Texas 96-0683) ; Commissioners Court of Navarro County v. Tullos (1922) Guerrero v. Refugio County (946 S.W. 2d 558); Fullerton v. Harris County (596 S.W. 2d 17520); Crider v. Cox (960 S.W. 2d 703). 6
RESPONSIBILITIES OF THE COUNTY AUDITOR Audit iting ng (LGC C 115) ◦ Continual access to and examine and investigate the correctness of books, accounts, reports, etc. ◦ At least once each quarter – audit review of: Tax Assessor-Collector County Treasurer District Attorney Sheriff’s Commissary All precinct, county and district officials ◦ Report findings to Commissioners Court 7
RESPONSIBILITIES OF THE COUNTY AUDITOR Accounting nting and Financi ncial al Repor orti ting ng Maintain G/L & Chart of Accounts (GASB) Reporting – Internal/External (CAFR) Coordinate External Audits Bud udge geting ting – 225,000 populat ulation ion stipu ipulat lation ion Certif tificat ication ion of Revenue nue 8
RESPONSIBILITIES OF THE COUNTY AUDITOR Accounts ounts Pa Payab yable le Budgetary compliance Purchasing and Approval of Claims Co-sign checks with Treasurer Pa Payrol oll Grants ts Bankin king Up Up to date e with th statutes es and d laws s Other her 9
CHALLENGES TO THE COUNTY AUDITOR Mast stering ering Diverse se Functi tions ons Maintain ntaining ing Independ penden ence Co Co- Existence/“Inherent” Conflicts Staf aff f Recruitm ruitment nt 10
RESOURCES Texas s Associ ciati ation n of Counti nties ◦ http://www.county.org/member-services/legal-resources/publications/Pages/default.aspx Someone e Knew What They Were Doing ng ◦ http://vgyi.tamu.edu/files/2011/09/county-auditor.pdf Texas s Associ ciati ation n of County nty Audi ditor ors ◦ http://texascountyauditors.org Texas s Attorne rney General - Opini nions ns ◦ http://www.oag.state.tx.us/opin 11
REVIEW AND QUESTIONS Statut tutor ory y Aut uthority hority ◦ Oversight, Access, Prescriptive, Verification Respon ponsibilitie ibilities ◦ Audit, Accounting, Financial Reporting, Budget, Accounts Payable, Other Challen lenges ges ◦ Mastering Diverse Functions, Maintaining Independence, Co- Existence /“Inherent” Conflicts 12
CONTACT INFORMATION Leo eo S. Caldera dera Bexa xar r County nty Aud uditor ors s Office ce Phon one e #: 210-335 335-2550 2550 Em Email: l: lcaldera dera@b @bexar xar.o .org Thank nk You u for Your ur Time e – God Bless ss! ! 13
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