Department Descriptions

The Office of the Auditor-Controller, County of Monterey
The Auditor-Controller is the Chief Accounting Officer, Controller and Internal Auditor for the County of Monterey. The Office of the Auditor-Controller is an elected position serving a four-year term. The position of Auditor-Controller is one of several positions that make up the Executive Branch of the County Government. The mandated duties of the position are performed under legal authority primarily set forth in the California Government Code beginning with Sections 26880 and 26900, in the Revenue and Taxation Code and in Monterey County Code Sections  2.16 and 2.17. The Board of Supervisors may also assign additional responsibilities.

The Office of the Auditor-Controller is organized into five divisions:

Administration: The Administration Division is responsible for department administration, strategic planning and policy guidance. The Division responsibilities include employee development, budget development and management, general administrative support services, contract development and processing, and high level staff supervision.

Debt Management: The Debt Management Division provides centralized management of all county debt service issues, including applicable accounting, budgeting and forecasting activities. The section is responsible for fiscal analysis associated with prospective debt issues, refunding and alternative financing options. The section also ensures the County complies with all Federal, State, local and regulatory agency requirements applicable to debt issues. The section prepares and coordinates credit rating agency reviews with the goal of maintaining continued access to the public finance markets. The section also provides assistance to county agencies, school districts, and other public entities in structuring the issuance of tax-exempt financings that support the construction of public facilities, infrastructure needs, and operational funding. Additionally, the section monitors and ensures compliance with county bond indenture covenants, provides required disclosure materials, analyzes debt structure for possible refunding opportunities, processes bond calls, and responds to public inquiries on county debt issues.

Disbursements – Accounts Payable, Payroll and Property Tax: The Disbursements Division is responsible for processing accounts payable and payroll for all County departments. Accounts Payable audits and prepares vendor payments, employee claim payments, credit card payments and required IRS information. Accounts Payable also provides services to independent special districts. Payroll prepares bi-weekly checks, calculates benefits, prepares year-end tax information and reconciles payroll functions. No County funds may be disbursed without the approval of the Auditor-Controller or his/her deputies.  The Property Tax Section of disbursements is responsible for calculating property taxes and processing property tax refunds, maintaining the property tax rolls and tax allocation systems, allocating and accounting for property tax apportionments and assessments. The section publishes the “Monterey County Tax Rates” book each year based on additional information provided by the County Assessor and from direct taxing entities (cities, Special Districts, Fire Districts, School Districts, etc.). After property taxes are collected, the Office of the Auditor-Controller accounts for and apportions (distributes) property taxes to the appropriate taxing entities.

General Accounting and Cost Accounting: This Division maintains the general ledger, produces, approves and enforces accounting policies, procedures and processes, ensures financial reporting in accordance with Generally Accepted Accounting Principles (GAAP), and ensures County policies and State and Federal guidelines are followed. The Division also enforces budgetary controls, reconciles fixed asset activity to County inventory, processes purchase orders, and makes vendor and contract payments. General Accounting is responsible for the preparation of the Comprehensive Annual Financial Report (CAFR). The Division prepares the Countywide Cost Allocation Plan (COWCAP) (Office of Management and Budget (OMB) A-87), which is used to claim indirect costs from the Federal and State governments. In addition, the Division calculates Proposition 4 limits for the County and Board of Supervisors’ governed special districts, administers obligation and debt service bonds, prepares the State Controller and Local Government Fiscal Affairs Reports, coordinates Countywide Senate Bill (SB) 90 claiming activities, performs public safety accounting and reporting for Proposition 172 and performs Realignment Sales Tax accounting.

Internal Audit: The Internal Audit Division is responsible for developing and executing audit programs for the examination, verification and analysis of the financial records, operating procedures and system of internal controls of County departments, special districts and other agencies. Audit reports presented to management include objective analyses, appraisals, comments and recommendations on financial operations pertaining to the Department’s compliance with its stated objectives and the efficiency and effectiveness of existing internal controls.

Systems Management: The Office of the Auditor-Controller maintains the official financial records of the County and is responsible for the business computer systems that support the accumulation and reporting of the records. The Systems Management Division supports this function and provides procurement, development, implementation and production support for Countywide and Department-administered systems in collaboration with staff of the Information Technology Department and other agencies and vendors. These systems include the County’s ERP systems (Performance Budget, Advantage Financial, SymPro Debt & Investment, Advantage HRM and Learning Development Network), Megabyte Property Tax System, and desktop systems utilized by office staff.