About the Auditor-Controller's Office
Legal Authority
Auditor – Elected Official with a 4-year term
(Government Code Sections 24000 et seq. and Government Code 26900 et
seq.). Auditor qualifications (Government Code Section
26945).
Controller – Auditor also Controller by Board of Supervisors
action (Government Code Section 26880 et seq. and Board of Supervisors
Resolutions dated April 15, 1957 and June 17, 1957). Also, duties prescribed by Board of Resolution 83-338 and other
authorities such as Government Code Section 29741, etc.
Responsibilities of the
Auditor-Controller
The Auditor-Controller is the
chief accounting and disbursing officer of the County. As Controller, the
person is charged with responsibility to provide the County of Riverside with
professional fiscal leadership through accounting, disbursement and audit
services, monitoring financial performance and providing financial reports,
information and advice. Further, the Auditor-Controller will assist in
development of sound financial management policies and procedures. The
Auditor-Controller is also charged with responsibility for reviewing, proposing,
and installing accounting systems and improved methods, controls and
forms. Further, the Auditor-Controller must maintain appropriation and
budgetary controls, provide financial reports, and examine accounting records of
departments and special districts for which the Board of Supervisors is the
governing body.
Responsibilities For Auditor-Controller
Divisions
Administration Division:
Performs administrative functions for the department. Maintains close
liaison with organizational units of the department in the area of
administrative procedures and personnel actions.
Audits and Specialized Accounting: Conducts independent, objective financial
and operational audits of departments, offices, boards and institutions under
the Board of Supervisors control, and of any district whose funds are kept in
the County treasury.
General Accounting: Responsible for the review and approval of all
financial transactions within the County’s Enterprise Financial System.
Payroll: The Payroll Division of the Auditor-Controller's Office is
responsible for payroll processing, payroll accounting and payroll
reconciliation.
Property Tax Division: The Property Tax Division of the Auditor-Controller’s
Office handles a wide variety of property tax related issues for the County of
Riverside.
Department of Public Social Services
Accounting Branch and District Attorney – Family Support Division: Joint
operational unit with the departments. Maintains special accounts as
required by law; retains technical legal responsibility and review of department
accounting.
Departmental Budget: The departmental budget is based on divisional budget
requests and other factors. The monitoring of the budget takes place at
the departmental level with input as needed from the
divisions.
Authorized Signatures
The Auditor-Controller has
delegated authority to sign certain documents. Specific authorizations are
on file in central administration files.
- Applicable Directives
- Federal and State Codes (some referenced above).
- State Controller – Division of Local Governmental
Fiscal Affairs, “Accounting Standards and Procedures for Counties”.
- County Policies and Administrative Regulations, e.g.,
Travel.
- Professional Guidelines and Regulations, e.g.,
Institute of Internal Auditors.
- Salary Ordinance (440).
- Federal and State Regulations and
Guidelines.
|
