Functions and Responsibilities of the Auditor-Controller

The Auditor-Controller is the chief fiscal officer for the County of Santa Cruz . The Office duties are defined by code sections of the State of California Government Code , Revenue and Taxation Code, Health and Safety Code, Streets and Highways Code, Professions Code, and Education Code. The Office is also subject to federal and state laws, regulations and policies and procedures. The Office adheres to the professional codes and standards defined by various accounting rule setting bodies.

The Auditor-Controller's Office maintains 900 different funds to account for the various monies deposited into the County treasury. These funds represent assets belonging to the County, cities, state and federal agencies, special districts under the Board of Supervisors, autonomous special districts, school districts, and community college. During a fiscal year, the Office will receive 3/4 of a billion dollars and disburse a similar amount on behalf of the depositors issuing more than 300,000 checks.

The Auditor-Controller is responsible for the following specific duties:

• Accounting systems administration, development, and oversight.
• Budgetary control over all funds within the treasury.
• Payroll administration for more than 3,000 County and district employees .
• Property tax administration and Distribution of over $250 million from secured and unsecured property .
• General accounting and financial reporting.
• Preparation of County's final budget, annual financial statements, countywide cost allocation plan and tax rate calculations.
• Auditing and processing of vendor claims against the County .
• Conduct professional internal and external compliance and performance audits.
• Cash management, treasury auditing, short-term borrowing, and debt service management.
• Preparation of various financial reports required by the school districts, special districts, redevelopment agencies, the County and the State.

The Office of Auditor-Controller has consistently received:

• The Certificate of Excellence in Financial Reporting Awarded by the Government Finance Officers Association.
• Unqualified audit opinions from independent auditors.
• Good internal audit quality assurance reviews.
• Good compliance audit reports on property tax administration .
  
  

The Auditor-Controller serves citizens, elected officials, county departments, special districts, schools, state and federal departments, employees, unions, banks, vendors, certified public accountants, consultants, bond rating agencies, investors and the grand jury.