The Auditor-Controller Department
The Auditor-Controller provides professional accounting services that are mandated by the California Statutory Code Sections, along with other essential accounting services required for the County to receive and utilize more than $4.5 billion of Federal State and other County agency funds. To achieve this, the Auditor-Controller’s Office has 419 employees organized among several divisions.
The Central Operations Division core services are those that one traditionally associates with the Auditor-Controller’s Office, such as accounts payable services and financial reporting. The Claims Section audits and allows payments which are statutorily required or which are provided for in contracts approved by the Board or by the County’s Purchasing Agent. These payments are for a large variety of goods and services which are necessary to keep the county functioning. One of the major services provided by the Financial Reporting group is the preparation of the County’s Comprehensive Annual Financial Report (CAFR), which is a presentation of the County’s financial information. It is used by the public, bond-rating agencies, government, and internally to examine the financial health of the County. The Financial Reporting group is also responsible for preparing the Single Audit Report, a federal requirement for governments that receive federal financial assistance and is required to continue receiving such assistance. Other core services include payroll for over 18,000 employees, countywide cost plan to help departments maximize revenues from federal and state funding sources for the recovery of County indirect costs, and the preparation of the adopted line-item County budget. The General Ledger Unit provides vital checks and quality controls for the County’s financial records and performs daily monitoring and reconciliation of the County’s bank accounts. In addition, staff prepare mandated financial reports, record and monitor County capital asset records, and support the financial needs of the County.
Satellite Accounting Operations
The Satellite Accounting Division provides specialized accounting services to eight departments/agencies hosting out-stationed Auditor-Controller’s Office accounting teams. The accounting services provided by these teams are varied and are in accordance with the needs of each host department/agency. Examples of these specialized services are the performance of accounting functions such as over $900 million in reimbursement claiming per year, financial reporting, accounts receivable, accounts payable, payroll, job cost accounting, grant accounting, collection services, special information reports for management decision making, providing consultation on special projects, and determining strategies to accomplish business objectives. The out-stationed teams are located in the Health Care Agency (HCA), OC Community Resources (OCCR), OC Waste & Recycling, John Wayne Airport (JWA), OC Public Works (OCPW), the Social Services Agency (SSA), and the County Executive Office/Public Finance Section.
The Information Technology Division keeps the Auditor-Controller and Countywide financial systems running accurately and timely. Their support enables the Auditor-Controller’s Office and financial professionals throughout the County to run systems and access the information necessary to perform their jobs. Some of the systems supported by the division include the county-wide CAPS+ Financial and Purchasing and CAPS+ Human Resource and Payroll Systems, document imaging and management system (ERMI), Financial and Purchasing Data Warehouse, Personnel Data Warehouse, Training Partner learning management system, and property tax systems. These systems are a vital component of the County’s infrastructure. These systems are required for County operations, such as financial planning, budget development, maintaining financial records, generating financial statements, collecting costs for federal and state program billings, procuring goods, and services, making vendor and trust disbursements, processing the County’s payroll, and administering personnel records. The Division takes the lead in system developments to increase County efficiency such as VTI (payroll timesheets), mileage claims, and e-procurement and provides considerable support the County’s upgrade efforts related to projects like the Property Tax Management System (PTMS).
CAPS Program Management Office
The CAPS Program Management Office (PMO) plays an essential role in the ongoing support of CAPS+ Systems and is responsible for supporting the CAPS Steering Committee, CAPS+ budget preparation and monitoring, coordinating production scheduling, and system documentation and training. The PMO is also responsible for the ongoing support of the system which includes identifying and documenting areas of responsibility for renewal and support of licenses and technical arrangements, coordinating technical arrangement and system maintenance efforts with CEO-IT and AC-IT and determining priorities based on status and budget of the CAPS+ program/ projects. Other responsibilities include monitoring CAPS+ security and leading all risk assessment and risk level prioritization efforts.
The Internal Audit Unit performs the Auditor-Controller’s legally mandated audits required by the Government Code. These include quarterly reviews and an annual audit of the Treasury Statement of Assets, the biennial audit of the Probation Department’s books and accounts, monitoring of Special District financial statements, and investigation of cash losses reported by County management. At the request of the Treasury Oversight Committee, the Unit has the additional responsibility for monthly monitoring of the investment portfolio for compliance with the Investment Policy Statement. The Auditor-Controller is responsible for risk identification and establishing and maintaining a system of internal controls. This unit helps to meet that mandate by providing vital auditing and internal control services to Auditor-controller management, which assists the Auditor-controller in meeting its departmental objectives.
The Staff Services section provides professional accounting support to areas of the department needing temporary assistance.
Property tax is a significant source of revenue for cities, schools, special districts and the County. The timely and accurate apportionment of property taxes to these agencies is essential for them to meet their mandates and maintain their cash flow. It is the Auditor-Controller’s responsibility to apportionment property tax.
Executive & Administrative Services
The Management Services division includes the executive management team that provides leadership and direction for the department. The executive management team consists of the Auditor-Controller, Chief Deputy Auditor-Controller, and their assistants. The Division also includes human resources, purchasing, budget management, and administrative support. The Division provides central administrative support to the rest of the Department.