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AUDITOR-CONTROLLER DUTIES AND MANDATES – FY 2010-11
Table of Contents
I. Auditor-Controller/Department of Overview 3
II. Audit Qualifications 3
A. Qualifications 3
III. Audit Requirements 4
A. Biennial Audits 4
B. Treasurer’s Cash and Investment Accounts 4
C. Orange County (Specific) Provisions 5
D. Treasurer’s Quarterly Reviews and Annual Audits 5
E. Probation Audits 5
F. Clerk-Recorder – Social Security Truncation Program 6
G. Audit Standards 6
IV. Auditor-Controller Internal Audit Unit & Staff Services 6
A. Auditor-Controller Internal Audit Unit 6
B. Staff Services Unit 7
V. Central Operations/General Accounting 7
A. Financial Reporting/Mandated Costs/Grants 7
B. General Accounting (Special Projects) 8
C. General Ledger 10
D. Cost, Revenue & Budget 11
VI. Central Operations/Claims & Disbursing 12
A. Accounts Payable 12
B. Check Writing 12
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AUDITOR-CONTROLLER DUTIES AND MANDATES – FY 2010-11
Table of Contents
C. Payroll 12
VII. Central Operations/Property Tax 13
VIII. Administration 15
A. Administrative Services 15
B. Human Resources 16
C. Finance 16
IX. CAPS+ System Administration 16
X. Satellite Accounting 18
A. County Executive Office (CEO) / Public Finance 18
B. Health Care Agency (HCA) Accounting 19
C. Orange County Community Resources (OCCR) Accounting 19
D. Orange County Waste & Recycling (OCWR) Accounting 19
E. John Wayne Airport (JWA) Accounting 20
F. Orange County Public Works (OCPW) Accounting 20
G. Social Services Agency (SSA) Accounting 20
XI. Information Technology/Accounting Systems 21
XII. Training 22
XIII. Retirement Reporting and Transfers 24
XIV. Accounts Receivable and Collections 25
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AUDITOR-CONTROLLER DUTIES AND MANDATES – FY 2010-11
Program/Service Mandate/Legal Basis
& Brief Description (cite ordinance, code section)
I. Auditor-Controller/Department of Overview
A. Auditor-Controller Overview
1. The Auditor-Controller, as Chief Accounting Officer, shall prescribe and exercise general supervision, including the *GC 26880-26886
ability to review departmental and countywide internal controls over accounting forms and methods of keeping *State Controller requirements of
accounts; shall maintain such accounts and statistics and prepare reports as the Board of Supervisors deems Auditor-Controller
necessary; shall process claims and prepare disbursements; and shall compute and control property tax levies and *BOS Res. #82-162, 85-337
apportionments to all agencies for which the County collects taxes.
2. The Auditor-Controller shall develop a County accounting procedure which specifies the responsibilities of
individual departments/agencies as well as those of the Auditor-Controller in developing and maintaining internal
control systems and which prescribes the policies and standards to be followed.
II. Audit Qualifications
A. Qualifications
Government Code Section 26945 provides that the Auditor-Controller shall at least meet one of the following criteria: *GC 26945-26946
*BOS Res. #06-010
1. The person possesses a valid certificate issued by the California Board of Accountancy under Chapter 1
(commencing with Section 5000) of Division 3 of the Business and Professions Code showing the person to be,
and a permit authorizing the person to practice as a certified public accountant or as a public accountant;
2. The person possesses a baccalaureate degree from an accredited university, college, or other four-year institution
with a major in accounting or its equivalent, as described in subdivision (a) of Section 5081.1 of the Business and
Professions Code, and has served within the last five years in a senior fiscal management position in a county, city,
or other public agency, a private firm, or a nonprofit organization dealing with similar fiscal responsibilities for a
continuous period of not less than three years;
3. The person possesses a certificate issued by the Institute of Internal Auditors showing the person to be a
designated professional internal auditor with a minimum of 16 college semester units or their equivalent in
accounting, auditing, or finance;
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AUDITOR-CONTROLLER DUTIES AND MANDATES – FY 2010-11
Program/Service Mandate/Legal Basis
& Brief Description (cite ordinance, code section)
II. Audit Qualifications (CONT’D)
4. The person has served as county auditor, chief deputy county auditor, or chief assistant county auditor for a
continuous period of not less than three years.
Government Code Section 26945.1 requires that any person serving in the capacity of Auditor-Controller must
complete at least 40 hours of qualifying continuing education for each two year period, including at least 10 hours in
each year of the two-year period. It further specifies the criteria for qualifying continuing education.
III. Audit Requirements
A. Biennial Audits
1. At least biennially, the Board of Supervisors shall examine and audit, or cause to be audited, the financial accounts *GC 25250
and records of all officers having responsibility for the care, management, collection, or disbursement of money
belonging to the County or money received or disbursed by them under authority of law. The Board of Supervisors
may employ the services of an independent CPA to perform an examination of the financial statements in
accordance with generally accepted auditing standards.
2. The Auditor-Controller shall either make or contract with a CPA to make an annual (biennial in some cases) audit of *GC 26909
the accounts and records of special districts within the County for which an audit by a CPA is not otherwise
provided.
3. The Auditor-Controller shall either make or contract with a CPA to make an annual audit of the accounts and *GC 6505
records of joint powers agencies within the County. However, the Auditor-Controller need not make or contract for *County Counsel Memorandum on
such audit where an acceptable audit is already being made. (According to County Counsel’s opinion (Memo on May 5, 2006 (File A-1000)
5/5/06): If a public officer, other than the Auditor-Controller, is designated to perform the functions of the auditor
and this public officer fails to make or contract for an annual audit, Section 6505 would not require the Auditor-
Controller to step in and ensure the annual audit is conducted.)
B. Treasurer’s Cash and Investment Accounts
1. The Auditor-Controller shall reconcile cash and investment accounts of the Auditor-Controller’s books with the *GC 26905
Treasurer’s books on a monthly basis.
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AUDITOR-CONTROLLER DUTIES AND MANDATES – FY 2010-11
Program/Service Mandate/Legal Basis
& Brief Description (cite ordinance, code section)
III. Audit Requirements (CONT’D)
C. Orange County (Specific) Provisions
1. Any requirement that an audit be performed by the Auditor-Controller may, at the election of the Board of *GC 26915
Supervisors, also be performed by a county employee or officer who meets both of the qualifications:
(a) a Certified Public Accountant with a valid certificate issued by the California Board of Accountancy; and
(b) independent in accordance with Rule 101 of the American Institute of Certified Public Accountants' Code of
Professional Conduct.
2. The election made by the Board of Supervisors pursuant to subdivision (1) may be in effect for no more than two
years after the date that the vote is taken by the Board, but the election may be renewed upon expiration.
3. Nothing in this section is intended to preclude the County Auditor from performing his or her statutorily prescribed
duties.
D. Treasurer’s Quarterly Reviews and Annual Audits
1. At least quarterly, the Auditor-Controller shall perform a review of the Treasurer's statement of assets in the County *GC 26920 and 26922
Treasury. The auditor’s review shall be accomplished in accordance with the appropriate professional standards as
determined by the County Auditor. The review shall include counting cash in the County Treasury and verifying that
the records of the County Treasurer and County Auditor are reconciled pursuant to Section 26905.
2. At least annually, the Auditor-Controller shall perform an audit of the assets in the County Treasury and express an
opinion whether the Treasurer’s statement of assets is presented fairly and in accordance with generally accepted
accounting principles. The audit report shall be addressed to the Board of Supervisors.
3. The Auditor-Controller shall file a copy of the quarterly report to the Board of Supervisors and a copy of the annual
audit report to the Office of the Clerk of the Board of Supervisors. The Auditor-Controller shall post and maintain
another copy of the quarterly report and another copy of the annual audit report in his or her office for at least one
quarter.
E. Probation Audits
1. The Auditor-Controller shall audit the books and accounts of the Probation Department annually or at least *WI 275
biennially if ordered by the Board of Supervisors upon the recommendation of the Auditor-Controller.
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AUDITOR-CONTROLLER DUTIES AND MANDATES – FY 2010-11
Program/Service Mandate/Legal Basis
& Brief Description (cite ordinance, code section)
III. Audit Requirements (CONT’D)
2. The Auditor-Controller shall make a report to the judge of the court and to the Board of Supervisors prior to the 31st
day of the next succeeding month of January for prior fiscal year’s record audited.
F. Clerk-Recorder – Social Security Truncation Program
Government Code Section 27304 authorizes each county to use funds generated by fees authorized by subdivision (d) *GC 27304
of Section 27361 to implement a social security number truncation program.
1. A county board of supervisors that authorizes the fee described above should require the county auditor to conduct
two reviews to verify that the funds generated are used only for the purpose of the program and for conducting the *GC 27361
required reviews.
(According to Assistant Clerk-Recorder, Renee Ramirez, the Social Security Truncation Program took effect on 9/7/10 e-mail from Clerk-Recorder –
January 1, 2009 without additional fees; therefore, the requirement of reviews does not apply.) still current for FY 10-11
G. Audit Standards
1. All city, county, and district employees who conduct audits or who conduct audit activities of those respective * GC 1236
agencies shall conduct their work under the general and specified standards prescribed by the Institute of Internal
Auditors or the Government Auditing Standards issued by the Comptroller General of the United States, as
appropriate.
2. Nothing in this section is intended to limit the rights or obligations of auditors to conduct audits and audit activities in
accordance with other laws and regulations that may apply to a particular entity as appropriate.
IV. Auditor-Controller Internal Audit Unit & Staff Services
A. Auditor-Controller Internal Audit Unit
1. Auditor-Controller Internal Audit Unit performs the Auditor-Controller’s mandated quarterly reviews of the *GC 26920 – 26923
Treasurer’s statement of assets and annual audits of the assets in the County Treasury. It also expresses an *BOS M.O. Dated 2/11/75
opinion whether the Treasurer’s statement of assets is presented fairly and in accordance with generally accepted
accounting principles. The audit report shall be addressed to the Board of Supervisors.
2. The unit performs the Auditor-Controller’s mandated biennial audits of the Probation Juvenile Trust Funds. *WI 275, BOS M.O. Dated 6/8/76
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AUDITOR-CONTROLLER DUTIES AND MANDATES – FY 2010-11
Program/Service Mandate/Legal Basis
& Brief Description (cite ordinance, code section)
IV. Auditor-Controller Internal Audit Unit & Staff Services (CONT’D)
3. The unit performs compliance monitoring of the Treasurer’s investment purchases. *MON with Treasury Oversight
Committee
4. The Audit Manager reports directly to the elected Auditor-Controller and performs various projects in addition to the
mandated audits.
5. The unit also processes administration of cash loss reimbursement requests as requested by departments and Requested by depts./agencies
agencies. ACCT. PROC. C-3
B. Staff Services Unit
The unit performs specialized projects of an accounting nature for sections of the office on an as-needed basis and
1. completes special assignments for Satellite Accounting sections or other A-C sections, as requested;
2. updates and distributes County Accounting Policies and Procedures;
3. updates and distributes listing of Auditor-Controller Department Mandates; and *GC 26909
4. tracks the receipt of audited financial statements from special districts within the County *BOS Res # 72-601
The Auditor-Controller shall either make or contract with a CPA to make an annual (biennial in some cases) audit of the
accounts and records of special districts within the county for which an audit by a CPA is not otherwise provided. Audits
may be biennial if unanimously approved by the Board. If revenues do not exceed $150,000, the County Auditor may
recommend specific intervals up to once every five years (2009). Under specific circumstances for smaller entities, a
review may be sufficient to meet this mandate.
V. Central Operations/General Accounting
A. Financial Reporting/Mandated Costs/Grants
This unit coordinates the Countywide audit of financial statements and federal programs, compiles County’s annual
financial statements, serves as the fiscal administrator of certain grants, and assists departments in identifying and
documenting state-mandated costs for various programs where the County is able to obtain reimbursement.
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AUDITOR-CONTROLLER DUTIES AND MANDATES – FY 2010-11
Program/Service Mandate/Legal Basis
& Brief Description (cite ordinance, code section)
V. Central Operations/General Accounting (CONT’D) *Single Audit Act of 1984 and
Amendments of 1996, Public Law
1. Coordinates the annual Single Audit of County’s federal programs and monitors compliance with sub-recipient audit 98-502, OMB Circular A-133
requirements.
2. Coordinates the annual All Funds Audit. *Public Law 92-512 & 94-88
(State/Local Fiscal Asst. Act &
Amendments).
*Single Audit Act of 1984 and
Amendments of 1996, Public Law
98-502, OMB Circular A-133
3. Compiles the Comprehensive Annual Financial Report (CAFR) for the County. *GC 25250, 25253, 2680-26886
(along with BOS Res # 69-733),
53890-92
4. Coordinates reviews and submits state-mandated cost claims. *R&TC 2201-2246.2
*GC 17500-17630
(NOTE: County contracts with firm of MGT of America to manage the state-mandated claim process and prepare *State Const., Art. XIIIB, Sect. 6.
indirect cost rate proposals (ICRPs) used in the County’s SB90 claims.) *BOS Res. # 80-977
*ACCT. PROC. B-5
5. Reviews and approves the Child Support Services Quarterly Child IVD Claim. *Title IV-D
6. Accounts for costs incurred by County departments in change of venue capital cases and submits claims to county *BOS Res.# 95-188
of original jurisdiction.
B. General Accounting (Special Projects)
It provides assistance on various special projects, including cash flow projections, salary projections, budget analysis
and the Annual Report of Financial Transactions and prepares other special projects when requested by management.
1. The Auditor-Controller shall compute and allocate monies to the County and cities from the Public Safety *GC 30051-30056
Augmentation Fund Sales tax monthly.
2. The Auditor-Controller shall compute and allocate monies to the County and cities from the State COPS (Citizens’ *GC 30061, 30063
Option for Public Safety) and juvenile justice funding initiative from the supplemental law enforcement funds *Annual State Budget Appropriation
annually. The Auditor-Controller shall prepare the annual report of allocations from the County’s Supplement Law Acts
Enforcement Services trust fund.
3. The Auditor-Controller shall annually furnish to the State Controller a report of all financial transactions of the local *GC 53891
agency.
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AUDITOR-CONTROLLER DUTIES AND MANDATES – FY 2010-11
Program/Service Mandate/Legal Basis
& Brief Description (cite ordinance, code section)
V. Central Operations/General Accounting (CONT’D)
4. The Auditor-Controller shall annually allocate and bill to the County, cities, and independent special districts the *GC 56381
costs of the Local Agency Formation Commission (LAFCO) and follow-up with collection of the billed amounts.
5. The County Auditor shall allocate revenues in the Sales & Use Tax Compensation Fund among the County and *R&T 97.68
cities as prescribed by the Director of Finance, with one half allocated in each January and the balance each May.
(The tax unit allocates the principal as a tax apportionment; General Accounting is to allocate the interest earnings.)
6. The Auditor-Controller shall allocate monies in the Vehicle License Fee Property Tax Compensation Fund as *R&T 97.70
prescribed by the State Controller’s Office, with one half allocated on or before January 31 and the remaining one
half allocated on or before May 31. (The Tax Unit allocates the principal as a tax apportionment; General
Accounting is to allocate the interest earnings.)
7. The Auditor-Controller shall compute the annual GANN limit calculations to determine appropriations subject to *California Constitution Article XIIIB
limitations (appropriations funded from tax proceeds).
8. The Auditor-Controller shall receive annual inventories of County departments. *GC 24051, *ACCT. PROC. FA-5
*Ord., Title I, Division 4, Article 5
(secs. 1-4-82 to 1-4-108)
*BOS Res.# 93-1390
9. The Auditor-Controller shall review revolving fund requests and prepare related reports as required by the Board of *GC 29320-29334
Supervisors. *BOS Res.# 85-1684, 92-1008
* ACCT. PROC. C-7, C-1, M-4
*GC 29370.1, 29376, 29380.1,
10. The Auditor-Controller shall review cash difference fund requests and requests for replenishment of cash shortages 29390.1
and prepare related reports as required by the Board of Supervisors. *BOS Res.# 83-354, 99-135
11. The Auditor-Controller shall file a report, not less than annually, to the Board of Supervisors of refunds of money, *GC 26906
other than taxes, which have been erroneously paid to the County. *BOS Res.# 71-841
12. The Auditor-Controller shall ensure that each department files an inventory showing the detail of County property in *GC 24051
its possession, at least once every two years. *BOS Res.# 93-1390
*OMB Circular A-87
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AUDITOR-CONTROLLER DUTIES AND MANDATES – FY 2010-11
Program/Service Mandate/Legal Basis
& Brief Description (cite ordinance, code section)
*ACCT. PROC. F-A5, FA-4
V. Central Operations/General Accounting (CONT’D)
13. The Auditor-Controller shall distribute Local Transportation Fund monthly disbursements and prepare quarterly Transportation Development Act:
reports and annual revenue estimates. Section 3,4, & 8
C. General Ledger
This unit maintains and controls the appropriation, revenue, and general accounting records of the County and special
districts and provides management with related information as required.
1. The Auditor-Controller shall prepare Annual Reports of Financial Transactions for the County, minor special *GC 12463, 12463.1, 12464,
districts, joint powers authorities, and non-profit organizations for which the County is responsible. 25253, 53890-53896.
2. The Auditor-Controller shall exercise supervision over accounting procedures, the accounting system, and the chart *GC 26881, 30200
of accounts. These accounting procedures shall conform to generally accepted accounting principles. *Adm. Code 901-948
*BOS Res.# 82-162
*All ACCT. PROCEDURES
3. The Auditor-Controller shall establish and delete funds and agencies as authorized by the Board of Supervisors. *GC 25252, *ACCT. PROC. F-3
*BOS Res.# 71-1006, # 97-550
4. The Auditor-Controller shall keep accounts current with the Treasurer and reconcile cash on a monthly basis. *GC 26904, 26905
5. The Auditor-Controller shall maintain appropriations control. *GC 29120-29122
*ACCT. PROC. A-3
*BOS Res. # 82-162
6. The Auditor-Controller is authorized by the Board of Supervisors to process budget transfers and revisions. *GC 29125
*BOS Res # 97-415
*ACCT. PROC. A-1, A-2
7. The Auditor-Controller is authorized by the Board of Supervisors to transfer money between funds where the Board
has authority over such funds and has provided for such transfer in the budget. Upon the Board of Supervisors’ *GC 25252
order, the Auditor-Controller shall make a temporary transfer from county funds that do not immediately needed to *BOS Res.# 91-1143
pay claims to the school funds that do not have sufficient money to meet current maintenance expenses. The funds *ACCT. PROC. M-4, A-2
transferred under the Board’s order to the credit of a school district fund shall be retransferred by the auditor and *Ed. Code 42620 - 42623
treasurer to the fund from which they were taken from before distributing the moneys accruing to the school district.
8. The Auditor-Controller shall prepare the semi-annual settlement with the State. *GC 30104-30106
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AUDITOR-CONTROLLER DUTIES AND MANDATES – FY 2010-11
Program/Service Mandate/Legal Basis
& Brief Description (cite ordinance, code section)
V. Central Operations/General Accounting (CONT’D)
D. Cost, Revenue & Budget
Compile annual budgets and prepare financial reports and statements for the County and special districts governed by
the Board of Supervisors. Prepare and forward adopted line item budget to the State Controller. Monitor revenues and
recommend new sources of revenue. Prepare the County-Wide Cost Allocation Plan (CWCAP) and Cost Studies.
1. REVENUE
a. Prepares estimates of general County revenues and reviews estimates of department/agency revenues for *GC 29000-29144,
recommended and adopted budgets. *ACCT. PROC. R-3
b. Reviews and reports on franchise, parking, and other revenue producing contract revenues. Remits parking *BOS Res. # 79-1451
revenues due to the State. *GC 76000(b), GC 76100, GC
76101, GC 70372(b), VC 40225(d)
c. Reviews new and increased fee proposals and other new revenue proposals in conjunction with the CEO. *BOS Res. # 96-97
*ACCT. PROC. R-3
2. BUDGET *GC 29000-29144
a. The County Auditor shall prepare adopted line item County budgets. *County Budget Guide January
2010
b. The County Auditor shall prepare monthly and quarterly State sales and use tax returns. *R&TC 6451-6479.5
*Franchise Tax Board & State
Board of Equalization regs
c. The County Auditor shall prepare related reports and projections. *GC 29040, 29044
3. COST *OMB Circular A-87
a. Prepares CWCAP which is used to recover costs for services provided by County departments from state and *The Handbook of Cost Plan
federal agencies and from other County departments. Procedures for California Counties
*BOS Res.# 90-247
*ACCT. PROC. J-1
4. TRIAL COURT FUNDING
a. Calculates and prepares annual 50% excess revenue payment to the State.
*GC 77205
b. Calculates and distributes monthly penalty assessment revenue. *GC 76000, GC 76000.5
*BOS Res.# 95-241
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AUDITOR-CONTROLLER DUTIES AND MANDATES – FY 2010-11
Program/Service Mandate/Legal Basis
& Brief Description (cite ordinance, code section)
V. Central Operations/General Accounting (CONT’D) *GC 77201, GC 68085 (e & h)
GC 70353
c. Verifies calculation of maintenance of effort and court facilities payments to the State and wires funds due to
the State.
d. Calculates and distributes monthly DNA Revenue. *GC 76104.6, GC 76104.7
VI. Central Operations/Claims & Disbursing
CLAIMS & DISBURSING
Processes claims and prepares disbursements. *BOS Res. #82-162
A. Accounts Payable
1. ALLOWANCE OF CLAIMS BY AUDITOR-CONTROLLER - Processes (audit and allow or reject) claims against the *GC 29704, 29740 – 29749
County and process claims of districts governed by Board of Supervisors and local governed districts for which the *BOS Res. # 75-413
County Auditor is ex-officio auditor. *BOS Res.# 92-1008
Cash Disbursement reviews petty cash replenishment request on a sample basis as a part of the internal control *Acct. Proc. C-7, Section 2.9
structure over petty cash. *GC 29302-29334
2. BONDS - Processes bond and interest redemptions for the County, school districts, and special districts. *GC 29900 - 30004
B. Check Writing
1. Processes or directs the preparation of all County issued checks other than those related to welfare or Section 8 *GC 24351, 29800 – 29854
Housing assistance. (Data processing, printing, and delivery of checks and reports are contracted out.)
C. Payroll
1. Processes and accounts for all salary expenditures of the County and certain special districts. *Same as B above.*GC 28001,
2. Provides guidance to departments to ensure County policies, procedures, internal controls, and processing goals 28004, & 28008. Labor Code 300
are met. * U.S. Code, Title 26, Internal Rev.
3. Interfaces with Human Resources, Employee Benefits, and financial accounting. (Data input of timesheets, data Code. IRS Code 6321-6343
processing, printing, and delivery of checks and reports are contracted out.) *Title 22 Calif. Code of Regs CA
Unemployment Ins. Code.
*CA Code of Civil Proc 706.074,031
*Family Code 5208,
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AUDITOR-CONTROLLER DUTIES AND MANDATES – FY 2010-11
Program/Service Mandate/Legal Basis
& Brief Description (cite ordinance, code section)
VII. Central Operations/Property Tax
Property Tax
Computes and controls property tax levies and apportionments to all agencies for which the County collects taxes.
1. The Auditor-Controller shall prepare tax rates (including those for school districts) for Board of Supervisors action. *GC 29100 - 29107, R&TC 93
*State Const. Art. XIIIA, Sect. 1
2. The Auditor-Controller shall compute and enter on the roll property tax and assessments to be paid, reflect *R&TC 617, 2151-2195, 1646-
changes to the roll, prepare valuation statements by August 15th, and transmit the statements to the State 1651, 2051-2056
Controller Office and Board of Equalization. *S&H 8682
3. The Auditor-Controller shall apply the current year’s tax rate to supplemental assessments, prepare supplemental *R&TC 75-75.71 and 75.72
tax rolls, charge the Tax Collector with the taxes, and allocate to the schools, County, cities, and special districts
additional revenues generated by the tax rate levied within 30 days of the preceding month.
4. Apportionment of taxes: *R&TC 95-100, 4651-4676 (except
The Auditor-Controller shall keep an accurate account of money received which is to be distributed, and shall make those superseded by 95-100)
a detailed report to the State Controller and to each project area. 5301-5456
The Auditor-Controller shall apportion pursuant to Revenue and Taxation Code (R&TC) 96.1. *State Const. Art. XVI, Sect. 16
The Auditor-Controller shall allocate aircraft taxes pursuant to R&TC 5451-5456. *Health & Safety Code 33670-
The Auditor-Controller shall allocate property tax to the County superintendent of schools. 33679 (CRA)
The Auditor-Controller shall allocate property tax attributable to unitary property assessed by the BOE. *BOS Res. # 97-237, Ed Code
The Auditor-Controller shall allocate and deposit property tax in ERAF. 2509
The Auditor-Controller shall apportion supplemental property tax collections within 30 calendar days of the close of *R&T 75.70
the preceding month.
5. The Auditor-Controller shall process corrections, cancellations, and refunds pursuant to Revenue & Tax Code. *R&TC 75.43, 4801-5161
6. The Auditor-Controller shall deliver the secured roll to the Tax Collector by the 4th Monday of September and *R&TC 2601-2604, 2612.6
charge him with collection of taxes.
7. The Auditor-Controller shall compare delinquent roll with secured roll from Tax Collector, and credit Tax Collector *R&TC 2616-2636, 3351-3965
with unpaid taxes and penalties on secured roll.
8. The Auditor-Controller shall transfer taxes on unsecured property from secured roll to unsecured roll on order of the *R&TC 2905, 2921.5, 2922-2929,
Board of Supervisors. 3103-3107
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AUDITOR-CONTROLLER DUTIES AND MANDATES – FY 2010-11
Program/Service Mandate/Legal Basis
& Brief Description (cite ordinance, code section)
VII. Central Operations/Property Tax (CONT’D)
9. Penalties, Fees & Assessments - County Auditor shall:
Perform the distribution and reporting of the following:
o Change of ownership
o Escaped assessments *R&TC 480-487, 531-538, 4985,
o Secured tax redemptions 4986, 5701-5790, 5800-5842
o Racehorse taxes
o Mobile home taxes/trailer coach license fees
Cancel penalties, costs, interest, fees from tax delinquency under special circumstances described in R&TC *R&TC 4985, 4985.2
4985.2
10. The Auditor-Controller shall prepare various reports: *Health & Safety Code 6782,
Redevelopment agency report 6940.6, 33328, 33675,
Valuation reports to State *R&TC 75.70, 97.70(C)(3), 1647-
Reports to local agencies 1650,
Vehicle License Fee Adjustment Amount (VLFAA) Certification – Auditor-Controller will report the VLFAA for *GC 29109, 29100.6, 43093,51510
each city and the county to the State Controller by June 30 *Education Codes 16086, 16207,
Statement of tax rates, assessed value, taxes to be levied and allocated, to State Controller’s Office by 41760.02, 84207
st
December 1 (formerly termed LRGRS report) *Water Code 72111, 31702.2
Statement of exempt values granted for the homeowners’ property tax exemption, to State Controller’s Office *Public Resources Code 5570
st
by November 1
Report to the Superintendent of Public Instruction (K-12) estimated tax receipts by November 15 & April 15,
actual tax receipts by August 15.
Report to California Community Colleges Chancellor’s Office estimated tax receipts by November 15 & April
15, actual tax receipts by November 15.
11. Miscellaneous *State Const. Art. XIII, Sect. 3, Art.
The Auditor-Controller shall adjust the allocation of property tax revenue for jurisdictional changes and XIII, Sect. 25
negotiated revenue transfers. *GC 29100.6, , 26906.1, 51290-
The Auditor-Controller shall adjust the allocation of property tax revenue for City of Irvine Tax Equity 51297, 56810-56815
Adjustment (TEA). *R&TC 95.3, 96.16, 98, 99-99.2,
The Auditor-Controller shall, until and including FY 2015-16, reduce the allocation of property tax revenue to 3351-3965, 4101-4379, 4671-4676
flood district, harbors, beaches, & parks funds and increase the County’s allocation by the same amount. *Streets & Highways Code 104.10,
The Auditor-Controller, with Board of Supervisors’ approval, may impound disputed revenues. 8500- 9519.5
The Auditor-Controller shall increase the property tax revenue required to be allocated to the county by the * Improvement Bond Act of 1915
county equity amount and decrease the property tax revenue required to be allocated to the county ERAF by *Master Property Tax Transfer
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& Brief Description (cite ordinance, code section)
the same amount. Agreements *BOS Res. # 82-768
VII. Central Operations/Property Tax (CONT’D)
The Auditor-Controller shall provide record-keeping for the following: *S&H 8500-9519.5
1915 Act Assessments *GC 51290-51295
Agricultural Preserve Cancellation Fees *R&TC 3351-3972, 4101-4379,
Special Assessments 4671-4676
Tax-Defaulted Property *GC 53340-53344
Mello-Roos CFD Special Taxes *R&T 97.80
The Auditor-Controller shall calculate the apportionment factor to be applied to the immediately preceding *R&TC 95.3
year’s property tax administrative cost.
12. The Auditor-Controller shall allocate revenue in Sales and Use Tax Compensation Funds from ERAF twice *R&TC 97.68 and 97.69
annually (by January 31 and May 31) to cities and County general fund.
13. The Auditor-Controller shall allocate monies in the Vehicle License Fees Property Tax Compensation Fund (from *R&TC 97.70 and 97.71
ERAF) twice annually (by January 31 and May 31) to cities and County general fund.
Administration
A. Administrative Services
Performs administrative support, human resources and purchasing functions for the department. Duties include:
1. Processing Cal Card purchases and purchase requisitions, inputting purchasing transactions, conducting Requests
for Proposals (RFPs), and maintaining department purchasing records.
2. Monitoring the Educational & Professional Reimbursement program for A-C.
3. Administering the parking for A-C Building 12 employees.
4. Maintaining record retention schedules and department policies and procedures. BOS Res.#77-847
5. Providing mail pick-up and distribution
6. Coding and depositing payments received for Auditor-Controller.
7. Providing general clerical support.
8. Conducting required safety training; designating safety representative (DSR); ensuring CalOSHA logs are posted;
maintaining and updating Emergency and Evacuation Plan for Building 12 (12 Civic Center Plaza, Santa Ana
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& Brief Description (cite ordinance, code section)
92701); ensuring policies and procedures are followed to meet safety requirements.
VIII. Administration (CONT’D)
B. Human Resources
Performs human resources responsibilities for the department, which include initiating and conducting personnel BOS Res.# 83-201
recruitments; providing assistance on employee relations issues (new employee sign-ups; employee classifications);
monitoring EEO compliance; administrating AHRS for the department; coordinating performance evaluation plans for
managers and represented employees; and processing annual Conflict of Interest Code, Statements of Economic
interest for the Auditor-Controller Department.
C. Finance
Carries out budget and purchasing management functions for the department. Currently, major projects include:
1. Conducting County-wide client satisfaction surveys.
2. Preparing Auditor-Controller’s Strategic Financial Plan and participating on Auditor-Controller Business Plan
committee.
3. Preparing Auditor-Controller's annual budget and monitoring revenues & expenditures against the budget. *BOS Res.# 82-162
*ACCT. PROC. R-3
4. Initiating and conducting all purchasing activities for the department and approving requests for Satellite Accounting *Title 3, Division 2, Part 2, Chapter
repairs and services. 5, Article 7 (Secs. 25500 et seq) of
California Code.
5. Maintaining an inventory and control of capital assets and controlled equipment for the Auditor-Controller *BOS Res.# 93-1390
Department. *ACCT.PROC.FA-3,FA-4
IX. CAPS+ System Administration
CAPS+ (CAPS) System Administration: Agreement between the CAPS+
Provides “corporate” level oversight of the Countywide Accounting and Personnel System (CAPS+); carries out CAPS+ Steering Committee members,
Steering Committee policy; and provides administrative support in the areas of systems operations and security, short comprised of the Chief Financial
and long-range planning, resource management, CAPS+ budget preparation/management, and project management. Officer, Chief Information Officer,
Human Resources Director, & the
County Auditor-Controller.
1. System Operations
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& Brief Description (cite ordinance, code section)
Responsible for the daily oversight of the CAPS+ systems operations:
CAPS+ System Administration (CONT’D)
Chair scheduled and ad-hoc System Administration meetings conducted for the purpose of systems operational
review and planning.
Develops monthly batch job processing and on-line system up-time schedules based on the owner
departments’ and agencies’ plans.
Coordinates daily scheduled and on-request processing with the Data Center.
Reviews of system assurance reports.
Coordinates system reference table maintenance.
Track, report, prioritizes and monitors system problems until resolved.
2. System Security
Responsible for CAPS+ systems access and data security, including:
Establishment of system security policies and procedures.
On-going review, evaluation, and setup of security profiles based on organizational needs, system changes,
and established policies.
Processing of agency and department system access requests.
Coordination of disaster recovery planning.
3. Strategic Planning
Responsible for the development of long-range plans for the CAPS+ systems:
Major upgrade/enhancement planning.
Maintenance level-of-effort forecasting.
New technology planning.
Department and agency training plans.
Agency and department systems initiatives planning.
4. Budget Development and Resource Management
Responsible for the compilation and submission of the CAPS+ annual proposed budget and the ongoing
management of expenses:
Compile owner department maintenance/enhancement plans and related staffing plans.
Develop vendor technical support (LMIMS/AMS) staffing plans.
Prepare proposed budget planning documents.
Develop project-spending plan based on approved budgets.
Review/track expenses and report budget status to Steering Committee.
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Program/Service Mandate/Legal Basis
& Brief Description (cite ordinance, code section)
X. Satellite Accounting
SATELLITE ACCOUNTING
Provides accounting services for County Executive Office/Public Finance, Health Care Agency, Community Resources, *GC 26881 MOU with each agency.
Waste & Recycling, John Wayne Airport, Public Works and Social Services Agency. *BOS Res # 74-551, 82-162,
A. County Executive Office (CEO) / Public Finance
Provides accounting support for the CEO/Public Finance Unit, which has over 110 long term bond issues in the Written agreement between CEO
following areas: Community Facility Districts (CFD) (Mello Roos); Assessment Districts (AD); Certificates of and A-C. Public Finance Acctg has
Participation; Revenue Bonds; Master Leases; Redevelopment; and Housing. a NCC of zero. Approx. 75% of the
Duties include: unit's cost is reimbursed from AD’s
CFD's, and redevelopment, with the
balance being covered from other
revenue sources including Housing.
1. Processing debt services payments on time to avoid defaults. Required by bond documents/
covenants. Vital to prevent defaults
and to protect the County's credit
rating.
2. Reviewing, reconciling and recording trustee activity to ensure monies held by trustees are used/accounted for in Required by bond documents/
accordance with bond documents. covenants.
3. Preparing budgets, tax settings, and tax delinquency monitoring for CFDs and ADs. Vital to ensure taxes are set and
collected to allow debt service and
administrative expenses to be paid,
prevent defaults, and maintain the
County's credit rating; required by
bond documents/covenants.
*GC 53311 and the Improvement
Bond Act of 1915 (Div.10 of the CA
Streets and Highway Code).
4. Providing accounting for the receipt and disbursement of bond proceeds and tax revenues to ensure bond funded *Required by bond document or
projects, vendors/contractors, and administrative expenses are made in accordance with bond documents. covenants.
5. Working closely with the contractor preparing arbitrage rebate reports and reviewing all reports for accuracy and *IRS Code Section 148(f) and
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& Brief Description (cite ordinance, code section)
completeness and ensuring reports are completed and rebates paid on time. Rebate Regulations Section 1.148.
X. Satellite Accounting (CONT’D) *Health & Safety Code Sections
33670, 33675, and 33334.2.
6. Calculating and transferring tax increment pass-through, low/moderate income and surplus amounts and preparing
the statement of indebtedness for County redevelopment agencies.
7. Preparing Tax returns; quarterly IRS reports; State Controller reports; completing applicable portions of the *IRS Code Section 25 & 501(c) and
Comprehensive Annual Financial Report. CA Revenue & Taxation Code
Section 23701. GC 12463.1.
*Regulations Section 1.25-8T(b).
8. Processing cash receipts and deposits, special housing programs, fiscal year-end closing entries, maintaining cost
system, and process staff reimbursement from CFD's, AD's, etc.
9. Providing accounts payable services for the CEO/Public Finance Unit. *Agreement between CEO and A/C
B. Health Care Agency (HCA) Accounting
HCA Accounting provides professional accounting support for all Health Care Agency programs, which include Mental See Satellite Accounting Overview.
Health, Substance Abuse, Public Health, Medical and Institutional Health, and Environmental Health. HCA Accounting
prepares claims, invoices, and financial reports necessary to generate most of HCA's revenue. It also processes billing
to Medicare, Medi-Cal and third party providers of health care to HCA clients. In addition, this section processes HCA
employee payroll and expenditure reimbursements, as well as payments to contractors (non-DPA contracts) via
CAPS+, and it reviews and approves invoices for DPA contracts for payment. It also performs cash handling reviews of
various HCA sites as part of the agency’s effort to maintain a strong system of internal controls over cash. As part of
HCA's revenue generating responsibilities, this section has taken an active role in major County revenue issues, such
as: the Mental Health Service Act; State Realignment funding; Medi-Cal Administrative Claiming; the Public Health
Preparedness and Response to Bioterrorism grant; and reimbursement for mandated cost (SB 90) claims, which affect
the programs of several County departments/agencies. HCA Accounting managers provide a variety of management
consulting services to the agency as well.
C. Orange County Community Resources (OCCR) Accounting
OCCR Accounting provides accounting services to the OC Community Resources Department, which consists of OC See Satellite Accounting Overview.
Community Services, OC Parks, OC Public Libraries and OC Animal Care. The accounting services include payroll,
accounts receivable, reimbursement claiming, fiscal monitoring, accounts payable, job cost, disbursements, and
various other general accounting duties, including the preparation of various reports and financial statements.
D. Orange County Waste & Recycling (OCWR) Accounting
OCWR Accounting provides accounting support to the Orange County Waste and Recycling Department. The OCWR See Satellite Accounting Overview.
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& Brief Description (cite ordinance, code section)
Accounting Section is primarily responsible for the billing and collection of landfill gate revenues using the Landfill
X. Satellite Accounting (CONT’D)
Fee Collections and Accounts Receivable System. This section prepares OCWR’s annual financial statements and
oversees the yearly financial audit of OCWR. The unit monitors closure escrow accounts, the landfill
post-closure maintenance fund, and the environmental reserve fund. In addition, the unit reviews and processes
payroll and accounts payable payment requests, and calculates net incremental revenues from importation funds to
make quarterly transfers to the General Fund to help support and pay bankruptcy-related obligations.
E. John Wayne Airport (JWA) Accounting
JWA Accounting provides professional accounting services to John Wayne Airport. This section's major responsibilities See Satellite Accounting Overview.
include general, cost, and bond accounting; providing assistance for the development of various fees and charges;
preparing financial statements, cost studies, and other financial analyses; monitoring expenditure and revenue budgets;
reviewing and processing payroll, accounts payable, and contract payment requests; monitoring and recording revenue;
monitoring grants and preparing grant reimbursement claims; and monitoring and developing internal controls.
F. Orange County Public Works (OCPW) Accounting
OCPW Accounting provides accounting services for the Orange County Public Works Department. OCPW Accounting See Satellite Accounting Overview.
maintains the accounting integrity of the legally required funds that comprise OCPW; operates job cost accounting
systems and permit systems, and, utilizing these systems, tracks job/permit costs and obtains reimbursement from
benefited parties; allocates and distributes internal and external costs among the funds and provides information to
agency management to monitor budgets and make informed decisions; and prepares financial reports/claims to various
state and federal agencies. Additionally, the unit provides payroll and accounts payable services to OCPW.
G. Social Services Agency (SSA) Accounting
SSA Accounting provides professional accounting services for the Social Services Agency. Responsibilities include See Satellite Accounting Overview.
preparing accurate claims to ensure the timely receipt of approximately $700 million per year in federal and state
reimbursement; monitoring and reconciling federal and state advances and reimbursements, federal and state financial
reporting, professional collection services for welfare assistance and contract overpayments; mailing CalWIN generated
checks, distribution of CalWIN reports to SSA staff, issuing EBT cards and immediate-need checks to clients at District
offices for cash assistance and food stamp benefits, EBT card maintenance, EBT and direct deposit accounting;
processing SSA payroll and mileage claims, petty cash disbursements and replenishment; processing certain contract
payments; maintaining and reconciling SSA revolving funds and checking accounts, controlling and depositing cash
receipts, reconciling trust accounts; and providing financial and accounting consultation to SSA management as
requested.
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& Brief Description (cite ordinance, code section)
XI. Information Technology/Accounting Systems
Systems:
Exercises general supervision over all County accounting, payroll and property tax systems to ensure that they are
effective, efficient, and developed and in compliance, by assisting in the development of new accounting systems,
participating in major revisions to existing systems, and providing ongoing maintenance and operations of existing
systems.
1. Provides support for the development and maintenance of financial/accounting and property tax systems for the
Auditor-Controller’s Office and the organizations it serves.
Systems performs the user-oriented technical tasks of developing, maintaining, and operating the County's County
Accounting and Personnel System (CAPS+), Tax Systems, and other accounting systems which are critical to the
successful performance of the following mandated functional areas:
General Accounting
Claims and Disbursing
Satellite, Management and Cost Accounting
Procurement
2. Performs the daily operational and table maintenance tasks necessary to keep the CAPS+ Payroll/Labor and
Financial/Accounting systems operating.
Chart of Accounts
Proposed and Final Line Item Budgets
General Ledger Accounting
Encumbrance Accounting
Appropriation & Cash Control
Bank/Cash Reconciliation
Property Tax Accounting
3. Provides primary management level interface with the Auditor-Controller’s Office and the County data processing
organizations which support the automated systems.
Capital Assets
Sales Tax Accounting
Annual Financial Reporting
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Program/Service Mandate/Legal Basis
& Brief Description (cite ordinance, code section)
XI. Information Technology/Accounting Systems (CONT’D)
4. Selects and administers microcomputer hardware and software used within the Auditor-Controller’s Office and
operates and maintain the Auditor-Controller Local Area Network used by Auditor-Controller staff to access the
CAPS+ and Property Tax mainframe systems.
County Payroll & W-2 Reporting
Claims Processing
Bond Redemptions
Disbursements Processing & 1099 Reporting
5. Performs central user operations functions in administering the CAPS+ Job Cost, Labor Distribution, and
Organization Accounting systems, such as system-to-system reconciliation, error corrections, and report
distribution.
Cost Accounting, Billing, Claiming & Reporting
Organ. Accounting. & Reporting
County-Wide Cost Allocation Plan
6. Budget Development and Resource Management
Responsible for the compilation and submission of the Systems annual budget and the ongoing management of
expenses:
Departmental maintenance/enhancement plans and related staffing plans.
Develop vendor technical support plans.
Prepare proposed budget planning documents.
Develop project-spending plan based on approved budgets.
XII. Training
The Auditor-Controller is committed to providing a variety of professional training opportunities to all Auditor-Controller Homeland Security Presidential
employees to maximize their potential and encourage the enhancement of employee skills. Directive # 5
All Auditor-Controller employees are required to complete the following mandated trainings:
1. National Incident Management System (NIMS) training: NIMS is a comprehensive, national approach to incident *BOS Res.# 05-144
management that is applicable at all jurisdictional levels and across functional disciplines. The intent of NIMS is to:
Be applicable across a full spectrum of potential incidents and hazard scenarios, regardless of size or
complexity.
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Program/Service Mandate/Legal Basis
& Brief Description (cite ordinance, code section)
XII. Training (CONT’D)
Improve coordination and cooperation between public and private entities in a variety of domestic incident
management activities.
Homeland Security Presidential Directive-5 (HSPD-5) requires Federal departments and agencies to make the
adoption of NIMS by State and local organizations a condition for Federal preparedness assistance (grants,
contracts, and other activities) by FY 2005.
All Auditor-Controller employees are required to take courses IS-100: Introduction to Incident Command System
and IS-700: National Incident Management System, An Introduction at least once.
All Supervisors and Managers are required to take courses IS-200: ICS for Single Resources, Initial Action
Incidents and IS-800: National Response Plan (NRP), An Introduction at least once.
All command staff, section chiefs, strike team and unit leaders, division/group supervisors, branch directors are
required to take course IS-300: Incident Command Training (for year 2009).
All command/general staff, selected department heads, area commanders are required to take course IS-400:
Incident Command Training (for year 2009).
2. New Accountant Training (TPH): This training program provides new accountants with the basics of governmental
accounting and the specific processes we use to serve our clients. It also provides an overview of our
department’s structure.
All Auditor-Controller accountants are required to take this course at the beginning of their career with the
department.
3. Equal Employment Opportunity (EEO): Effective January 1, 2005, the California Fair Employment and Housing Act *GC 12900-12996
(FEHA) requires all employers with fifty (50) or more employees to provide training to all supervisory employees on
preventing harassment, discrimination and retaliation. The training must be at least two hours and must be
interactive. Supervisors and Managers are required to take the training/update every other year. Executive
Managers and Supervisors are required to take one additional hour of disability training.
4. Health Insurance Portability and Accountability Act (HIPAA): The Health Insurance Portability and Accountability Federal Mandate “Health Insurance
Act (HIPAA) took effect on April 14, 2003 and is identified as Public Law 104-91. HIPAA establishes privacy Portability and Accountability Act of
standards to protect patient information. These standards are found in the HIPAA Privacy Rule and apply to health 1996” AKA Public Law 104-91
plans, clearinghouses and providers who transmit and store medical information electronically.
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& Brief Description (cite ordinance, code section)
XII. Training (CONT’D)
To be taken annually by all Auditor-Controller employees in a covered component unit (i.e. Admin, Claims, HCA,
SSA, IT, Internal Audit). A designated representative in Administration acts as HIPAA Coordinator and ensures all
affected units of the Office of the Auditor-Controller are trained annually. The representative attends all HIPAA
County of Orange Coordinator meetings.
5. Performance Incentive Program (PIP): PIP, the County’s Performance Incentive Program, is designed to align the MOU for various units
goals and objectives of each employee with those of their department. Similarly, departmental goals are designed
to be in harmony with the overall vision of the County.
PIP is a flexible program that allows employees in each agency and department to customize their own goals and
objectives so that they are unique to their function and connected with the business objectives of their department.
A major component of PIP is the incentive for setting and attaining these goals and objectives. All Auditor-
Controller employees are required to take training at least once.
6. Pay-For-Performance (P4P)/Executive Management Appraisal Program (EMAP): The Pay-for-Performance (P4P) PSR and MOU for Administration
implemented in January 2008, is the performance management system for represented and unrepresented Managers
administrative management. The Executive Management Appraisal Program (EMAP), implemented in January
2005, is the performance management system for the County’s executive managers. Both plans are designed to
achieve cohesive and consistent performance management for the County’s leadership and align individual
performance and goals with County business objectives. All Auditor-Controller managers are required to take this
training at least once.
XIII. Retirement Reporting and Transfers
Government Code Section 31582 (a) requires the Auditor-Controller certifies to the Board the amount of compensation *GC 31582
earnable (defined in section 31461) paid to all safety members of the retirement association covered by Article 7.5 and
all other members of the retirement association at the end of each month or at the end of each pay period. The auditor
shall thereupon transfer a percentage of this compensation earnable determined pursuant to Sections 31453, 31453.5
and 31454 from the appropriation to the retirement fund. Until the percentage is determined, the amount of the transfer
shall be 23.77 percent of the compensation earnable paid to all safety members covered by Article 7.5 and 8.85 percent
of the compensation earnable, as defined in Section 31461 paid to all other members.
In accordance to Section 31582 (b), the Board of Supervisors may authorize the Auditor-Controller to make an advance
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& Brief Description (cite ordinance, code section)
XIII. Retirement Reporting and Transfers (CONT’D)
payment of all or part of the county’s estimated annual contribution to the retirement fund, provided that the payment is
made within 30 days after the commencement of the county’s fiscal year. If the advance is a partial payment of the
county’s estimated annual contribution, the transfer from the appropriation to the retirement fund should be made at the
end of each month or at the end of each pay period until the total amount estimated for the current year is contributed.
This amount should be adjusted at the end of each fiscal year to reflect the actual contribution required for that year.
In any county in which the board of retirement so provides, the Auditor-Controller should not be required to make the *GC 31582.1
certification required by Section 31582.
The Board of Supervisors shall make the appropriations. If it fails or neglects to make the appropriations, the Auditor- *GC 31584
Controller should transfer any money available in any fund in the county treasury the sums specified in this chapter and
this transfer should have the same force and effect as it would have had if the required appropriation had been made by
the board of supervisors.
XIV. Accounts Receivable and Collections
The Auditor-Controller and Treasurer-Tax Collector entered into a Memorandum of Understanding to facilitate the *BOS Res.# 10-131
transfer of central accounts receivable and collection services from the Auditor-Controller to the Treasurer-Tax
Collector. The Board Resolution authorizes the Treasurer-Tax Collector to provide centralized accounts receivable and
collection services for County departments under the direction and supervision of the Board and in consultation with the
Auditor-Controller effective July 1, 2010.
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