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(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)