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.
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