SEC. 90.4. DEPUTY CHIEF ADMINISTRATIVE OFFICER/ AUDITOR & CONTROLLER TO PREPARE BUDGET AND SUPERVISE EXPENDITURES.

   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)

SEC. 91. AUDITING FUNCTIONS OF THE DEPARTMENT.

   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)

SEC. 91.1. PREPARATION AND FILING OF ANNUAL INVENTORY.

   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)

SEC. 91.2. ACCOUNTABILITY, ACCEPTANCE AND RECEIPTING OF INVENTORIES.

   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.

SEC. 91.3. NON-PAYMENT FOR FAILURE TO FILE INVENTORY OR FINANCIAL REPORTS.

   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)

SEC. 91.4. COPY OF SPECIAL DISTRICT AUDITS PROVIDED TO GRAND JURY.

   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)

SEC. 91.5. AUDITOR AND CONTROLLER RECORDS AND REPORTS.

   (a)   The Auditor & Controller shall be responsible for keeping accounts showing the financial transactions of all County departments, offices and other subdivisions of the County. Such accounts and accounting procedure shall be in conformance with generally accepted accounting principles and requirements prescribed by the State Controller and shall be adequate to record:

      (1)   All budgeted revenue and appropriations, together with additions or transfers thereto and expenditures or transfers therefrom;

      (2)   All amounts or unexpended appropriations which have been legally encumbered, and the unencumbered, unexpended balances of such appropriations;

      (3)   All revenues accrued and liabilities incurred;

      (4)   All cash receipts and disbursements;

      (5)   All transactions affecting the custody or disposition of County assets.

   (b)   The Auditor & Controller shall prepare statements showing such information with respect to 1) the financial condition of each fund, and 2) General Fund cash flow projections.

   (c)   The statement reporting the financial condition of each fund shall include the following totals for the current fiscal year to date through the end of that reporting period: assets, liabilities, fund balance, cash, appropriations, expenditures, encumbrances, remaining appropriations, and revenue. A copy of each statement shall be filed by the Auditor & Controller with the Board, and with such other officials or persons as the Board may designate, not later than the twentieth day following the end of the reporting period. Reporting periods will be prescribed by the Auditor & Controller but shall not be longer than one month.

   (d)   The County shall make available a General Fund annual cash flow projection and quarterly status of actual/projected General Fund cash flows.

   (e)   The Auditor & Controller shall devise adequate monitoring of all departments and offices of the County relative to the custody, collection or disbursement of public funds.

(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. 10522 (N.S.), effective 4-12-18; amended by Ord. No. 10576 (N.S.), effective 12-13-18; amended by Ord. No. 10635 (N.S.), effective 12-19-19)

SEC. 91.6. [RESERVED.]

(Added by Ord. No. 8443 (N.S.), effective 9-15-94; repealed by Ord. No. 9629 (N.S.), effective 4-15-04)