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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)
(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)
(a) Each officer of the County or of a judicial district in the County authorized to collect money shall
deposit daily into the County treasury all money collected by or under control of that officer that is payable into the County treasury. Each item deposited shall be properly classified as to funds and accounts affected. Deposits into the County treasury may be made through one or more bank accounts in accordance with rules prescribed by the Auditor & Controller.
(b) The daily deposit required in (a) above may be waived in writing by the Auditor & Controller upon application of a County officer, if either of the following conditions exist:
(1) The aggregate of moneys collected is less than $250, or
(2) The headquarters of the officer or employee making collections is so located as to make daily deposit infeasible.
Officers or employees exempted from the daily deposit requirements will deposit accumulated collections on the last working day of each week.
(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 perform the function of the Board of Supervisors to establish, increase, reduce or discontinue any of the revolving funds of County officers provided for in Title 3, Division 3, Chapter 2, Article 2 of the Government Code commencing with Section 29320. In doing so, the Auditor & Controller shall be subject to the same requirements and limitations otherwise prescribed for the Board of Supervisors; shall, in lieu of acting by resolution, act by signed statement having the same content otherwise prescribed for resolution of the Board of Supervisors; and shall render a written report to the Board of Supervisors at the end of each fiscal year identifying the revolving funds in existence during the fiscal year, the amount of such funds, and the officer using the fund.
(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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