Auditor's Office Divisions
The Auditor's Administrative Division maintains the operational functions of the Auditor's Office. Responsibilities include Executive Administration which encompasses operational support within the Auditor's Office. The Administrative Division manages systems and procedures, and the development of Accounting- and Financial-related policies and procedures.
They are also responsible for the documentation and monitoring of financial systems and the review and approval of County contracts and agreements for financial content.
The Division Chief coordinates the overall operations for the Accounting Division. The Accounting Division consists of the accounting and reporting functions for the Auditor's Office, which includes the following Auditor's Office departments:
- Financial Accounting/Reporting
- Accounts Payable
- Grant Accounting
This department's goals are to:
- Provide timely interim and annual financial reporting for Bexar County
- Accurately estimate revenues
- Identify and correct problems related to collections of revenue in the various fee offices, which collect funds for the benefit of the County
The department is responsible for:
- General ledger accounting of transactions for the County, the County's Community Supervision and Corrections Department, and various entities under the County's Juvenile Board
- Bank reconciliations for the bank accounts maintained by the same entities
- Review and coordination of the calculation of the County's various effective tax rates, which is the first step in the adoption of the ad valorem tax rates levied by Commissioners Court
This department is responsible for reviewing and processing all claims submitted for payment against Bexar County, as well as the County's Community Supervision and Corrections Department and various entities under the County's Juvenile Board. The claims are then approved by Commissioners Court prior to distribution to vendors. All payments are made in compliance with budgetary control and with approvals of the appropriate operational departments.
This department manages the financial accounting and reporting of all grants received by the County from federal, state and local government sources as well as private donations. The department reviews requisitions, purchase orders, and invoices for proper accountability and compliance with grant specifications before authorizing payment. The department also maintains revenue and expenditure budgets and coordinates with functional departments which administer the grants.
The Audit Division includes the Audit Services Department and the Compliance Audit Department. The division's responsibilities are to assist the County and other entities' management with the effective discharge of their duties. The division provides the public and concerned entities with information related to financial accountability and operational efficiencies of various offices. The division also strives to:
- Safeguard assets
- Minimize exposure to contingent liabilities
- Maintain compliance with applicable policies, laws, regulations, and covenants. The division has adopted the professional standards of the Institute of Internal Auditors
This department performs procedures relative to elected and appointed County officials, external entities, financial processes, and general ledger account balances. Engagements are selected for inclusion on the annual audit plan based upon the perceived level of inherent and control risk.
In compliance with specific statutes, this department:
- Tests the County's primary revenue sources, taxes, and fees
- Conducts Payroll "payoff" reviews
- Performs reviews of offices vacated by appointed or elected officials
Special Projects Division
The Special Projects Division is responsible for the following areas:
- Implementation of the current Countywide cashiering conversion,
- Implementation of the Countywide financial system,
- Documentation of County business practices, and
- diverse special projects as they arise.
The Special Project Division is charged with handling those special programs and projects as assigned by the Bexar County Auditor.
Current programs to be developed include analytical procedures for all revenues and expenditures; documentation of the business practices for all departments; committing current accounting procedures developed by the County Auditor to writing; assisting with the selection and implementation of a county wide cashiering system; and assisting with the selection and implementation of a new financial management system.