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's Fraud, Waste, and Abuse Hotline.
Call to report an incident concerning fraud, waste, or abuse at (800) 547-9540 -
24 hours a day, 7 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.
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
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.
• 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.
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.
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 Tax Collector division as well as sets and releases subdivision tax bonds; apportions
all property taxes to approximately 600 taxing entities Countywide; projects County
tax collections for various taxing agencies.