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There is in the County a Department of Auditor and Controller, hereafter in this Article referred to as the Department, under the supervision of the Auditor & Controller.
(Added by Ord. No. 8443 (N.S.), effective 9-15-94; amended by Ord. No. 9629 (N.S.), effective 4-15-04; amended by Ord. No. 10184 (N.S.), effective 1-5-12; amended by Ord. No. 10315 (N.S.), effective 2-6-14; amended by Ord. No. 10635 (N.S.), effective 12-19-19)
There is in the County a Department of Auditor and Controller, hereafter in this Article referred to as the Department, under the supervision of the Auditor & Controller.
(Added by Ord. No. 8443 (N.S.), effective 9-15-94; amended by Ord. No. 9629 (N.S.), effective 4-15-04; amended by Ord. No. 10184 (N.S.), effective 1-5-12; amended by Ord. No. 10315 (N.S.), effective 2-6-14; amended by Ord. No. 10635 (N.S.), effective 12-19-19)
The Auditor & Controller shall act under the supervision of the Deputy Chief Administrative Officer and shall exercise general supervision of all functions of the Department and shall enforce such rules and regulations as are prescribed and approved by the Board of Supervisors.
(Added by Ord. No. 8443 (N.S.), effective 9-15-94; amended by Ord. No. 9629 (N.S.), effective 4-15-04; amended by Ord. No. 10184 (N.S.), effective 1-5-12; amended by Ord. No. 10315 (N.S.), effective 2-6-14; amended by Ord. No. 10635 (N.S.), effective 12-19-19; amended by Ord. 10916 (N.S.), effective 10-10-24)
The Auditor & Controller shall appoint and employ such personnel as may be necessary to conduct the business of the Department. All appointments and employments made by the Auditor & Controller shall be in accordance with the provisions of the County Charter, Civil Service Rules and County ordinances.
(Added by Ord. No. 8443 (N.S.), effective 9-15-94; amended by Ord. No. 9629 (N.S.), effective 4-15-04; amended by Ord. No. 10184 (N.S.), effective 1-5-12; amended by Ord. No. 10315 (N.S.), effective 2-6-14; amended by Ord. No. 10635 (N.S.), effective 12-19-19; amended by Ord. 10916 (N.S.), effective 10-10-24)
The Auditor & Controller shall prepare and submit to the Chief Administrative Officer the required annual itemized estimates of the expenditures and revenues for the Department. The Auditor & Controller shall supervise the expenditure of all funds allocated to the Department.
(Added by Ord. No. 8443 (N.S.), effective 9-15-94; amended by Ord. No. 9629 (N.S.), effective 4-15-04; amended by Ord. No. 10184 (N.S.), effective 1-5-12; amended by Ord. No. 10315 (N.S.), effective 2-6-14; amended by Ord. No. 10635 (N.S.), effective 12-19-19; amended by Ord. 10916 (N.S.), effective 10-10-24)
The Auditor & Controller is the chief accounting officer of the County and shall perform all accounting and auditing duties assigned by the County Charter and general law.
(Added by Ord. No. 8443 (N.S.), effective 9-15-94; amended by Ord. No. 9629 (N.S.), effective 4-15-04; amended by Ord. No. 10184 (N.S.), effective 1-5-12; amended by Ord. No. 10315 (N.S.), effective 2-6-14; amended by Ord. No. 10576 (N.S.), effective 12-13-18; amended by Ord. No. 10635 (N.S.), effective 12-19-19)
Each officer or person required by Section 24051 of the Government Code to file an inventory shall file such inventory annually or at such interval as prescribed by the Auditor & Controller, but in no case in excess of three years. The inventory shall be filed with the Auditor & Controller. Three separate inventories shall be prepared in three sections: the Materials and Supplies Inventory, Minor Equipment Inventory and Capital Assets Inventory. The Materials and Supplies Inventory shall show all such county property for inventories exceeding an established threshold, determined by the Auditor & Controller, in the person's possession or charge at the close of business on May 31 for off-line inventories and June 30 for on-line inventories. The Materials and Supplies Inventory shall be filed annually on June 30, for fiscal year ending on that date. The Minor Equipment Inventory and Capital Assets Inventory shall show all such county property in the person's possession or charge at the close of business date established by the Auditor & Controller and shall be filed biennially.
(Added by Ord. No. 8443 (N.S.), effective 9-15-94; amended by Ord. No. 9629 (N.S.), effective 4-15-04; amended by Ord. No. 10184 (N.S.), effective 1-5-12; amended by Ord. No. 10315 (N.S.), effective 2-6-14; amended by Ord. No. 10576 (N.S.), effective 12-13-18; amended by Ord. No. 10635 (N.S.), effective 12-19-19)
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