Controller Division

As a division of the Auditor-Controller/Treasurer/Tax Collector, the Controller Division designs and operates the County’s control system to provide a reasonable assurance regarding the achievement of objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulation, and applicable policies. Please see below for division specific information.

For information about Accounts Payable, Central Payroll, and Property Tax, please see Disbursement Division.

The General Accounting Section is responsible for the review and approval of all financial journal entries in the County’s Financial Accounting System (FAS), the Chart of Accounts maintenance, and the preparation of certain financial reports including the County’s Comprehensive Annual Financial Report (CAFR) and the Popular Annual Financial Report (PAFR).

Some of the other general accounting processes this section is responsible for include the following:

  • Capital Assets Management
  • Tax Rate Calculations & Warrant Requests for School Districts’ General Obligation Bonds
  • Consolidated Banking Services
  • Bank/Fund Reconciliations
  • General Fund Cash Flows Projections
  • GANN Appropriation Limit Calculations
  • Sales & Use Tax Reporting
  • Public Safety Tax (Prop 172)/Local Transportation Fund Distributions
  • Confirmation Services

The Management Services Section is responsible for management advisory services to County departments, operational support for the County’s Financial Accounting System (FAS), and the preparation of certain financial reports including the County’s annual financial transactions report (also referred to as the State Controller’ Report) and the County-wide Cost Allocation Plan (COWCAP).

Some of the other specialized accounting processes this section is responsible for include the following:

  • Accounting Services for California SAWS Consortium IV
  • Realignment Funds Reporting
  • Distributions of Citizens Option for Public Safety Funding
  • Remittance & Reporting for the State Trial Court Funding MOE & Court Facilities Payments
  • SB 90 & Certain Cost Reimbursement Claims Coordination
  • Accounting Services for Internal Service Funds
  • Review & Calculations of Various Cost Rate Proposals & Studies
  • Disaster Accounting

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