Finding Text
Criteria - Texas Local Government Code, Chapter 115, Audit of County Finances, requires that at least
once each quarter, the County Auditor shall check the books and shall examine in detail the reports of the
county tax assessor-collector, the county treasurer, and all other officers.
Condition – As noted in several of our findings and by the previous auditor, the County Auditor’s office
is involved with preparing much of the financial documentation that they should be auditing. This means
that they are auditing their own work. In addition, they do not have time to audit the other departments
as required as they are doing work in other areas.
Effect – The County Auditor’s office is auditing their own work, rather than reviewing and auditing the
work of the other offices.
Cause – The office is shorthanded and is performing work that other offices should be accomplishing.
Recommendation – The County should carefully segregate the financial tasks to the appropriate
department and personnel and that departments/personnel are properly trained on the financial tasks that
are required of them. The County Auditor’s office should audit the office of elected and appointed
officials as required. In areas, where it is determined that they are auditing their own work changes
should be made. The Auditor’s office has audited several departments in September of 2022.