The Auditor-Controller performs duties under the legal authority in the
California Government Code, principally those sections beginning with
26880 and 26900. The Auditor-Controller's Office provides a broad range
of financial auditing and accounting services to all county departments,
agencies and districts whose funds are kept in the county treasury. The
department is organized into four basic functions as follows:
Administrative
The Administrative Section directs the planning and implementation of
programs required to provide quality service to county departments and
other agencies as required by law. The staff oversees the operation of
the auditor-controller department and participates in the administrative
function of the county through interface with the County Administrators
Office.
Accounting
The General Accounting Section provides financial services to the public,
County Departments and other government agencies. These services include:
maintaining budgetary control of various funds and performing payroll
functions, paying financial claims against the county.
Audit
The Audit Section conducts audits of county departments, special districts,
federal grants and state grants. The special district and grant audits
are either revenue producing or mandated by law. Audits of county departments
are conducted when mandated, requested by the Board of Supervisors, requested
by the department, or as a part of the audit program developed by the
Auditor-Controller's Office.
Property Tax
The Property Tax Section is responsible for preparing the county-wide
property tax levy. This levy creates the property tax bills that the Tax
Collector mails to property owners annually. After the Tax Collector
receives payment from property owners, the Property Tax Section is
responsible for distributing the tax proceeds to all government agencies,
cities, schools, special districts and the county.