San Bernardino County Auditor Controller-Recorder

Property Tax Section

Compiles assessed valuations for all agencies; checks and proofs the tax rolls by code area; enters all penalties and corrections. Maintains the tax charges against the County Tax Collector as well as sets and releases subdivision tax bonds. Apportions all property taxes to approximately 600 taxing entities Countywide, and projects County tax collections for various taxing agencies.

• San Bernardino County Unclaimed Property Tax Refund Website

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.

Payables Section

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.

EMACS - Central Payroll Section

Central Payroll is responsible for accurately processing employee wages for County, Special Districts, and contract employees. As part of the payroll process they:

• Calculate employee earnings based on the benefit package, and work/leave hours.

• Withhold various payroll deductions from employees earnings.

• Account for and distribute payroll deductions to appropriate agencies.

• Process and report all payroll related taxes.

• Process wage garnishments in compliance with court orders.

Central Payroll works in conjunction with departmental payroll clerks who pre-audit payroll time sheets and claims.

EMACS Support Section

Works in conjunction with Human Resources and Information Services Departments in supporting the County's Employee Management and Compensation System (EMACS) in a team environment. Functional support includes troubleshooting, problem resolution and maintenance of the EMACS software on a "user" level; provides management advisory services regarding implementation of labor relation proposals; coordinates and participates in the design, development, testing and implementation of enhancements and upgrades.

Consolidated Annual Financial Reports in Adobe Acrobat Format