The Riverside County Auditor-Controller is an independent, nonpartisan elected office established to provide accounting, audit, payroll, and property tax administration services to County government, cities, K-14 schools and special districts. The Auditor-Controller is the chief accounting and disbursement officer of the County. Riverside County is the fourth largest county in California and the eleventh largest in the United States.
The responsibilities of the Auditor-Controller are generally defined in the California Government Code. More specifically, the Auditor-Controller is responsible for budget control, issuing warrants (checks) for payments, recording receipts of revenues, payroll, accounting for assets and liabilities, accounts receivable/payable, long-term debt, and preparation of the County's financial statements (CAFR). The key divisions include General Accounting, Payroll, Audits and Specialized Accounting, and Property Tax.
In auditing, the Auditor-Controller’s Office performs biennial audits of all departments within the County jurisdiction of the Board of Supervisors, and per CA Government Code 25250. The Auditor-Controller is responsible for ensuring that mandatory audits are performed by internal staff or contracted certified public accountants. Examples of mandatory audits include Special Districts, Treasury, Fire, Probation, Social Services, Tax Collector, and Sheriff, to name a few.
The Auditor-Controller is also responsible for property tax administration. Specific duties include controlling the tax roll, calculating the tax and general obligation bond rates, accounting for property tax receipts, allocating property tax revenues to all taxing agencies, and reconciling with the tax collector. The Property Tax Division apportions (distributes) more than $3 Billion annually to approximately 350 participants, including cities, K-14 schools and special districts.
In Payroll, responsibilities include issuing 18,000 pay checks every other week grossing $50 million or $1.3 billion annually. This amount includes nearly $2 million in State taxes, $10 million in Federal taxes, and $6 million in CalPERS (pension plan) bi-weekly.
In the General Accounting, more than 500,000 payments are issued annually. All of these payments are reviewed before they are approved. Other key responsibilities in the General Accounting Division are cash management, budgetary control, vendor validation, year-end reporting, and the annual financial report involving extensive analyses and roll up of countywide financial transactions (CAFR). CAFR is validated by an outside independent CPA firm.