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:
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.