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)
