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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)
Each officer or person enumerated in Section 24051 of the Government Code shall immediately upon assuming his or her position, either in an acting or permanent capacity, accept accountability for the inventory on hand, and shall receipt for and accept such inventory on a form prepared by and to be filed with the Auditor & Controller. If such officer or person succeeds his or her self, the preparation, receipting for and acceptance of the inventory on hand may be postponed until the time for the next regular annual inventory or inventories.
(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)
State law reference(s)--Requirement for filing annual inventory report, officers, persons specified, Gov. Code, § 24051.
The Auditor & Controller shall not draw a warrant for the final salary of any officer or person leaving County service who is required by Section 24051 of the Government Code to deliver an inventory, or under authority of Section 34 of the County Charter to file financial reports, until the officer or person has delivered or filed such inventory or financial reports in the prescribed time and manner pursuant to regulations governing their delivery or filing. These regulations shall be in writing and shall be made a part of the County's Administrative Manual.
The Auditor & Controller shall establish procedures to ensure that such officers or persons receive timely notification of the necessity to file said inventories or financial reports and of the penalty provisions of this section. If any officer or person, subject to the provisions of this section, terminates County employment without having delivered or filed required inventory or financial reports, the Auditor & Controller shall immediately notify the officer or person and the Chief Administrative Officer of such fact. Any officer or person to whom notice of failure to deliver or file an inventory or financial report is sent may appeal the Auditor & Controller's determination to the Chief Administrative Officer within 10 days. The Chief Administrative Officer or designee shall investigate the matter and either require the salary to be paid or uphold the Auditor & Controller's determination not to pay the salary until said inventory or financial report is delivered or filed.
(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)
The Auditor & Controller shall make a copy of any audit report of a special district prepared by an independent public accountant and shall transmit said copy, along with a statement indicating the extent of compliance with Government Code section 26909, to the Grand Jury.
(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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