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The Auditor-Controller is the chief accounting and disbursing
officer of the County. The Auditor maintains the accounts of
County government, School Districts, and most Special Districts.
Taxation functions of this department include tabulating the
assessed valuation of property, compiling tax rates of local
government, preparing the tax roll, and controlling accounts
for current and delinquent taxes. Additionally, this department
apportions taxes to various local governments, ledgers, accounts,
and County departments; allows or rejects claims against the
County treasury; issues checks; maintains property inventory
records; gives financial advice to County departments; compiles
County and Special District budgets; and estimates revenue relative
to the County budget.
The Department, with a staff of 12, is responsible for:
- maintaining the accounting records of County government,
school districts, and most special districts;
- preparing special revenue proposed budgets;
- compiling the County general and special revenue budgets
for publication;
- maintaining the Board of Supervisor's approved budget and
recording approved changes;
- approving/rejecting all claims for payments and issuing Auditor
checks in a timely manner;
- recording all deposits to the County Treasury;
- reconciling various accounts and determining a variety of
Federal and State program reimbursements to the County;
- paying County payroll and preparing a variety of related
reports monthly, quarterly, and annually for Public Employees
Retirement System and Federal and State agencies.
- determining adjusting journal entries to be made to accounting
records;
- providing monthly budget to actual reports for County departments
and administration;
- billing a variety of utility charges for several special
districts on a monthly or quarterly basis;
- setting property tax rates for voter-approved debt issues;
- determining factors to apportion property taxes to local
taxing agencies;
- extending tax rolls and authorizing changes thereto;
- maintaining property inventory records;
- preparing the Comprehensive Annual Financial Report and other
financial and compliance reports for a variety of users; and
- providing financial accounting advice to County departments
and administration.
Many of the tasks performed in the Auditor-Controller's Office
are difficult to describe statistically. As an example, one of
the more important activities performed is the apportionment
of property taxes to taxing agencies. While this is accomplished
four or five times per year, each apportionment requires many
hours balancing taxes collected and calculating tax apportionment
factors and amounts.
The tasks, which may be more easily quantified, include the
following:
| Separate Funds Maintained by Category |
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| County
General Fund (with 105 separate cost centers) full accounting |
1 |
| Special
Revenue Funds full accounting |
200 |
| Trust
and Agency Funds full accounting |
179 |
| School
District Funds partial accounting |
123 |
| Special
Revenue Fund budgets prepared |
184 |
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Additionally, the Auditor-Controller oversees the Revenue
Services Division, which is responsible for collecting all unpaid
debts owed to Madera County. The majority of unpaid debts are
related to civil and criminal fines.
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Contacting Us  |
Madera County Auditor-Controller
200 West 4th Street
Madera, Ca 93637
Telephone: (559) 675-7707
Fax: (559) 661-3006
TDD: (559) 675-8970
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General
Background 
