Organization of the Auditor-Controller Office
Overview
The office of the Auditor-Controller is organized into the sections of General Accounting and Disbursements, Payroll, Property Tax, Cost Accounting, Internal Audit and External Reporting.
General Accounting and Disbursements
- Monitor, audit and process all general ledger transactions for the County and Special Districts
- Provide accounting and financial support for County departments and Special Districts
- Provide general accounting systems design and support necessary for the County
- Monitor grant and program revenues, expenditures and reports as required by Code
- Prepare required budgetary, financial and statistical reports required to the State and Federal authorities
- Compute, pay and report Countywide sales taxes
- Control and monitor the payment and reporting requirements on all Countywide debt issuance
- Monitor, audit and process payments and issue warrants for all County, Special Districts, Merced County Office of Education, and Merced College payments
- Control the cancellation and correction of all County, Special Districts, Merced Office of Education, and Merced College warrants
- Prepare all required tax reporting and remittance associated with vendor payments for the County and Special Districts
Payroll
- Monitor and process the semimonthly payroll for the County and Special Districts
- Monitor and review time and attendance records for the County and Special Districts
- Maintain appropriate payroll records for the County
- Provide support in the development of accurate payroll accounting systems design and support necessary for the County
- Prepare and process all required tax reporting and remittance associated with the County's payroll system
Property Tax
- Prepare the County tax levy
- Contract with Cities and Special districts for the imposition of assessments on the tax levy
- Compute tax rates including voter-approved debt requirements
- Compute apportionment factors and apportion collections to the County, cities, school districts, colleges, and Special Districts
- Compute and process changes to the tax levy
- Compute the Teeter distribution
- Prepare all required reporting associated with the property tax function of the Auditor-Controller
Cost Accounting
- Prepare and file County-wide Cost Allocation Plan with the State Controller's office
- Provide support in the development of accurate payroll accounting systems design and support necessary for the County
- Prepare State mandated Cost reports
- Develop and prepare cost data and reports as necessary for operations of the County
Internal Audit and External Reporting
- Monitor and review internal controls of County functions and services
- Prepare financial and operational audits of County departments
- Monitor and review financial and operations audits of Special Districts
- Prepare and file the County's Comprehensive Annual Financial Report (CAFR)
- Prepare and file the County's Single Audit report