Alameda County Municipal Code Ch. 2.14 Auditor-Controller Department

There is in the county an auditor-controller department, hereafter in this chapter referred to as the department.

(Prior admin. code § 5-3.01)

The executive officer of the department is the auditor-controller, elected as provided in the Charter and state law.

(Prior admin. code § 5-3.02)

No person shall hereafter be elected or appointed to the office of county auditor unless the person meets at least one of the following criteria:

A. The person possesses a valid certificate issued by the California State Board of Accountancy under Chapter 1 (commencing with Section 5000) of Division 3 of the Business and Professions Code showing the person to be, and a permit authorizing the person to practice as, a certified public accountant or as a public accountant;

B. The person possesses a baccalaureate degree from an accredited university, college, or other four-year institution, with a major in accounting or its equivalent, as described in subdivision (a) of Section 5081.1 of the Business and Professions Code, and has served within the last five years in a senior fiscal management position in a county, city, or other public agency, a private firm, or a nonprofit organization, dealing with similar fiscal responsibilities, for a continuous period of not less than three years;

C. The person possesses a certificate issued by the Institute of Internal Auditors showing the person to be a designated professional internal auditor, with a minimum of sixteen college semester units, or their equivalent, in accounting, auditing, or finance;

D. The person has served as county auditor, chief deputy county auditor, or chief assistant county auditor for a continuous period of not less than three years.

(Ord. 98-80 § 2 (part): prior admin. code § 5-3.03)

The following continuing education requirements shall apply:

A. Any person serving in the capacity of county auditor shall complete at least forty (40) hours of qualifying continuing education, pursuant to subsection B of this section, for each two-year period, beginning January 1, 1998, and completing at least ten hours in each year of the two-year period. At least twenty (20) of the forty (40) hours of continuing education shall be obtained in governmental accounting, auditing, or related subjects.

B. Qualifying continuing education may be obtained in the areas of accounting, auditing, or related subjects. In addition, qualifying continuing education may be obtained in any other subject, if it can be demonstrated that the specific education program contributes to professional competence.

C. With respect to a county auditor who is a licensee of the California Board of Accountancy, or of the accountancy licensing authority of any other state, or who possesses a certificate issued by the Institute of Internal Auditors, continuing education obtained for purposes of renewal of the license or certificate may be applied to satisfy the requirements of this section.

(Ord. 98-80 § 2 (part))

The auditor-controller shall perform the duties prescribed by state law, the Charter, and ordinances not inconsistent therewith, which duties shall include, but not by way of limitation:

A. To maintain a modern accounting system which will permit the preparation at any time of a general balance sheet disclosing the exact financial condition of the county as to assets and liabilities;

B. To prescribe uniform forms of account blanks and books of record used in connection with the accounting system for all offices and departments of the county;

C. To authorize all deposits into the county treasury by issuance of permits;

D. To approve all withdrawals from the treasury by issuance of warrants;

E. To examine and allow or reject claims against county, school and special district funds;

F. To make a monthly count of all funds in the county treasury and reconcile the treasurer's accounts with the auditor's control;

G. To prepare an annual budget and financial report containing the information required by law, or by the board of supervisors, or the State Controller, and file copies with the board and State Controller;

H. To make or contract with a certified public accountant or public accountant to make an annual audit of every special purpose assessing or taxing district within the county for which an audit by a certified public accountant or public accountant is not otherwise provided. Costs of such audits are a charge against the districts;

I. To maintain a continuous inventory of all county-owned property.

(Ord. 2000 § 1, 2000: prior admin. code § 5-3.04)

The auditor-controller is county controller, ex officio, and shall perform the duties of chief accounting officer of the county as prescribed by state law, the Charter, and ordinances not inconsistent therewith, which duties shall include, but not by way of limitation:

A. To maintain a control over all financial transactions and to keep accounts showing county, school districts, special district and trust financial transactions;

B. Upon order of the board of supervisors, to exercise general supervision over the method of keeping the accounts of all offices, departments and institutions under the control of the board, and of all districts whose funds are kept in the county treasury;

C. In addition to the accounts required by law, to maintain such accounts and statistics and prepare such reports as the board of supervisors may deem necessary;

D. When required by the board, to audit the books, accounts, money and securities of any department, office, board or institution and report on any such audit to the board and the District Attorney.

(Prior admin. code § 5-3.05)

The auditor-controller shall perform the duties relating to property taxation as prescribed by state law and ordinances not inconsistent therewith, which duties shall include, but not by way of limitation:

A. Upon receipt of the local tax roll from the clerk of the board of supervisors to tabulate and classify property valuations for transmission to the State Controller and State Board of Equalization;

B. To compute tax rates, and apply tax rates, after fixing by the board of supervisors, to individual properties comprising the local secured and unsecured rolls and State Board of Equalization utility roll;

C. To deliver the rolls to the tax collector;

D. At the times and in the manner prescribed by law, to calculate the penalties to be charged on delinquent properties;

E. To make final settlement with the tax collector at the end of the fiscal year.

(Prior admin. code § 5-3.06)

The auditor-controller shall perform annually the budget duties prescribed by the Charter and ordinances not inconsistent therewith, which duties shall include, but not by way of limitation:

A. To prepare and transmit budget forms to each officer, board and commission;

B. To require each officer, board, and commission to file itemized estimates of probate revenues from sources other than taxation and itemized estimates of all expenditures required for the next ensuing fiscal year;

C. To prepare and file with the board of supervisors and the county administrator a tabulation of budget estimates of expenditures and probable revenues;

D. To print or reproduce the approved preliminary budget in such number of copies as shall be authorized by the board of supervisors for distribution;

E. To attend the public hearing on the proposed budget and furnish the board with any additional information it requires.

(Prior admin. code § 5-3.08)

There is in the department of the auditor-controller a central collections division.

(Prior admin. code § 5-3.13)

Central collections shall perform the duties relating to collection of monies due to the county, which shall include, but not by way of limitation:

A. Medical care at the county medical institutions;

B. Care of juveniles while confined in state, county and private juvenile care institutions;

C. Fines, maintenance and restitution of the adult probation office;

D. Reimbursement of overpayments and contributions from responsible relatives of welfare aid recipients;

E. Other county services;

F. Maintenance of accounting records for collection of accounts receivable and for reporting and statistical data.

(Prior admin. code § 5-3.14)

A. An election to select an auditor-controller shall be held with the presidential primary in the same manner that applies to the district attorney and sheriff, and as set forth in California Elections Code Section 1300.

B. An auditor-controller elected in 2022 shall serve a six-year term, and the next election for the office shall occur at the 2028 presidential primary.

(Ord. No. 2024-29, § 2, 10-1-24)