County Auditor July 17, 2014 Presented by: Leo S. Caldera Bexar - - PowerPoint PPT Presentation

County Auditor

Overview of Powers, Duties of the

Presented by: Leo S. Caldera Bexar County First Assistant County Auditor

July 17, 2014

WHAT IS A COUNTY AUDITOR?

Hist stor

• ry

y and Backgr ground:

• und:

 Posit sition ion creat ated ed by stat atut ute e in 1905  Compt mptroller/A

• ller/Audit

uditor

• r for the County

nty  Independ penden ence

• Appointed by District Judges
• System of checks and balances

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APPOINTMENT OF THE AUDITOR

(LGC 84)

 Popul ulat ation ion specif ificat cations ions – 10,20 ,200  Qua ualifica cati tions

• ns – Com
• mpe

peten ent  Dist stri rict ct Ju Judges ges (DJs Js) ) – Special cial meeti ting ng & m & majori

• rity

ty vot

• te

 Term rm – Two

• 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

• rds,

ds, laws s govern erning ing county ty finances nces (LGC GC 112.06)  Access s – books, s, accounts nts, , and recor

• rds

s of any office e receiving iving county ty funds s (LGC GC 115)

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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

• n – (LGC

GC 113. 13.06 065) 5)

• Examine each:
• Claim
• Bill
• Account

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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).

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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

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RESPONSIBILITIES OF THE COUNTY AUDITOR

Accounting nting and Financi ncial al Repor

• rti

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

• unts Pa

Payab yable le

• Budgetary compliance
• Purchasing and Approval of Claims
• Co-sign checks with Treasurer

Pa Payrol

• ll

Grants ts Bankin king Up Up to date e with th statutes es and d laws s Other her

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CHALLENGES TO THE COUNTY AUDITOR

Mast stering ering Diverse se Functi tions

• ns

Maintain ntaining ing Independ penden ence Co Co-Existence/“Inherent” Conflicts Staf aff f Recruitm ruitment nt

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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

• rs
• http://texascountyauditors.org

 Texas s Attorne rney General - Opini nions ns

• http://www.oag.state.tx.us/opin

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REVIEW AND QUESTIONS

 Statut tutor

• ry

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

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CONTACT INFORMATION

Leo eo S. Caldera dera Bexa xar r County nty Aud uditor

• rs

s Office ce Phon

• ne

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! !

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