The Office of the Auditor-Controller is an elected position in the Executive Branch of the Monterey County Government. The mandated duties of the position are performed under legal authority set forth in the California Government Code, the Revenue and Taxation Code, and the Monterey County Code, and in accordance with uniform Generally Accepted Accounting Principles (GAAP) and other authoritative bodies on a State and National level. Section 26881 of the Government Code notes that the Auditor-Controller shall "prescribe, and shall exercise a general supervision, including the ability to review departmental and countywide internal controls, over the accounting forms and the methods of keeping the accounts..." The Board of Supervisors may assign additional responsibilities.
The Office of the Auditor-Controller is organized into five units:
- Disbursement – Accounts-Payable, Payroll and Property Tax Management
- General Accounting
- Internal Audit
- Systems Support
The Administration Unit is responsible for department administration, strategic planning and policy guidance. The unit’s responsibilities include employee development, budget development and management, general administrative support services, contract development, and high-level staff supervision.
The Disbursement Unit is responsible for Accounts Payable, Payroll, and Property Tax Management. No County funds may be disbursed without the approval of the Auditor-Controller or his deputies.
The Accounts Payable Section audits and prepares vendor payments, employee claim payments, credit card payments and required IRS information. This section also provides services to independent special districts.
The Payroll Section prepares bi-weekly checks, calculates benefits, prepares year-end tax information and reconciles payroll functions.
The Property Tax Section 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, this section accounts for and apportions (distributes) property taxes to the appropriate taxing entities.
As a result of the dissolution of redevelopment agencies in the State of California, the Auditor-Controller’s Office, per legislation ABx1 26, has been given a variety of additional responsibilities. The Auditor-Controller administers the Redevelopment Property Tax Trust Fund for the benefit of the holders of the former redevelopment agency enforceable obligations and taxing entities that receive pass-through payments and distributions of property taxes pursuant to legislation.
General Accounting Division is responsible for producing, approving and enforcing accounting policies, procedures and processes and ensures financial reporting in accordance with Generally Accepted Accounting Principles.
The Division prepares the Adopted Budget Book, enforces budgetary controls, and reconciles fixed asset activity to County inventory, as well as the preparation of the Comprehensive Annual Financial Report (CAFR) and compilation of program data for the Single Audit Report in accordance with Uniform Guidance.
General Accounting prepares the Countywide Cost Allocation Plan in accordance with Office of Management and Budget (OMB) 2 CFR Part 200, which is used to claim reimbursement of indirect costs from the federal and State governments. In addition, the Division calculates the GANN Limit for the County and for special districts governed by the Board of Supervisors, prepares the State Controller and Local Government Fiscal Affairs Reports, monitors countywide external checking accounts, coordinates Countywide Senate Bill (SB) 90 claiming activities, performs public safety accounting and reporting for Proposition 172, performs Realignment Sales Tax accounting, and monitors the County's franchise fee collection.
The Division also monitors and ensures compliance with County’s continuing disclosures, and processes debt service for the County and school districts.
The Internal Audit Unit is responsible for developing and executing audit programs for the examination, verification, and analysis of the financial records, operating procedures, and systems 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 Departments compliance with its stated objectives and the efficiency and effectiveness of existing internal controls.
The Systems Management Unit provides business development, configuration, implementation, upgrade, maintenance and training for the Enterprise Resource Planning (ERP) system in collaboration with Information Technology Department. ERP is a business strategy adopted by County executives to integrate and coordinate financial elements under one system.