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Auditor Division

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 costs.

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.

Controller Division          

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.

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.