The County of San Bernardino Auditor-Controller/Recorder

Internal Audits Section

Performs operational and financial audits of departments, offices, agencies and special districts. Provides management with objective appraisals as to the status of operations of the audited organizations. Evaluates internal controls, assesses business risks, and makes constructive recommendations to add value and to improve operations. Administers the Auditor/Controller-Recorder's Fraud, Waste and Abuse Hotline. Call to report Fraud, Waste and Abuse at 800-547-9540 twenty four hours a day, seven days a week.

Management Services Section

Provides management advisory services to County departments; assists with the implementation of new specialized accounting programs; develops and designs accounting systems and procedures to address management information needs; advises all County departments on matters of accounting controls; provides operational support for the Financial Accounting System (FAS), including system problem resolution and hotline services.

Reimbursable Projects Section

Performs internal service and enterprise fund accounting services including annual rate studies, financial reports, and financial statement analysis. Coordinates with county departments to apply for and submit state and federal reimbursement claims and grants. Calculates charge rates including applicable administration and overhead costs.

Shared Functions

Human Services Systems Claims Division (HSS Auditing)

Jointly supervised by the Auditor/Controller and the Director of the Department of Human Services System; pre-audits claims, initiates payment, maintains accounting records, and prepares reports relative to welfare programs, including the Federal Food Stamp Program.

School Claims Division

Jointly supervised by the Auditor/Controller and the Superintendent of Schools; pre-audits claims against School District funds, issues warrants for all legal and valid claims, and maintains various related accounting records.