San Bernardino County Auditor Controller-Recorder

Accounting Section

General Accounting

• Compiles budgets, prepares financial statements, reconciles Treasurer's and Auditor's records, prepares cashflow projections, computes taxes and maintains the Accounting Code Book and the General Ledger.

• Maintains records of all special districts' and departments' fixed assets.

• Maintains bond and debt service records, computes reserves and sets the tax rate for debt service, verifies bond and coupon payments and initiates warrant requests.

• Computes Gann appropriation limits and verifies compliance with the spending limits.

Fund Accounting

Maintains the Financial Accounting System (FAS) ledgers and reports. Verifies the validity of and processes transfers; verifies the availability of funds for processing appropriation transfers; batches all types of documents for data entry; identifies documents rejected due to error. Accomplishes on-line corrections of transfer and deposit errors; stamps process date on all processed documents. Maintains files for transfers and deposits; handles all problems related to consolidated banking, including processing NSF checks, ordering supplies for departments, and reconciling bank records to the Treasurer's records. A sub-unit of this section (Data-Entry) keypunches all transactions and transmits all keyed batches to Information Services.

Accounts Payable

Audits claims, issues and mails warrants for legal and valid claims (except payroll, schools, and welfare). It also verifies departmental reports and remittances, and certifies permits to deposit monies with the County Treasury. Processes levies from various agencies against vendors doing business with the County. Reviews and integrates Board of Supervisors approved contracts administering procedural control to ensure compliance. Maintains information for filing 1099s for vendors and also maintain mileage information to integrate into an employee's W2. Develops procedures and coordination of payments for both temporary and assigned VISA cards. Processes the re-issuance of all stale dated warrants, issues stop payments and verifies reported forgeries on County warrants.

Consolidated Annual Financial Reports in Adobe Acrobat Format