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County of Madera



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.

Audited Financial Statements for the Fiscal Year Ended June 30, 2010 520KB Review
General Fund Financial Transactions as of 6/30/03
Budget to Actual Expenditures 61KB Review
Estimated to Actual Revenues 69KB Review
Government-Wide Financial Statements as of 6/30/02
Government-wide Statement of Net Assets 63KB Review
Government-wide Statement of Activities 66KB Review
Fund Financial Statements as of 6/30/02
Governmental Funds Balance Sheet 50KB Review
Governmental Funds Income Statement 51KB Review
Governmental Funds Budget-Actual 57KB Review
Business-Type Funds Net Assets 57KB Review
Business-Type Funds Income Statement 57KB Review
Business-Type Funds Cash Flows 56KB Review
Business-Type Funds Cash Flow Reconciliation 52KB Review

Reporting is easy, safe, and secure.



Call (559) 67-FRAUD (673-7283) or Report Online

 Report Fraud & Waste 


The Madera County Fraud Hotline has been established to report improper or inappropriate activities within the county organization.

  • No, you may remain completely anonymous. If you choose to remain anonymous, please make sure to provide as much detail as possible in your report so that the appropriate course of action can be determined.
  • If you want to remain anonymous and maintain communication you can set up an email account through
  • Yahoo or other source for this purpose.
  • If you choose to leave your contact information, the Auditor‐Controller or the Chief Internal Auditor may contact you to discuss your report or to request additional information.

  • Missing Cash 
  • Abuse of Work Hours
  • Embezzlement 
  • Nepotism
  • FalsifiedDocuments Personal 
  • Use of County Assets
  • Management Improprieties 
  • Employee Improprieties
  • Theft of Equipment and Supplies 
  • Computer Technology Abuse
  • Conflict of Interest Bribery
  • Vendor Kickbacks 
  • Other Illegal or Questionable Acts

  • Date or period incident(s) occurred.
  • Person(s) or Agency(ies) involved: Name, position, department, address, phone, etc.
  • A detailed description of the incident: What, when, where, how and who was involved or may be aware of the incident. 
  • Please be as detailed as possible and feel free to include any additional information that may help with our review.
  • Optionally, your contact information: Name, address, city, state, zip, phone, email, etc.
  • You can contact the hotline by phone, submit a form online, or file a paper copy by mail to:

Todd Miller, Auditor-Controller - Confidential
County of Madera
200 West 4th Street
Madera, CA 93637


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 22, 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
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

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.

General County Contact

General County Contact
200 W. 4th Street
Madera, CA 93637
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Use this number to get general information about the County or County departments.  

For non-emergency information or service, dial 311