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