Calaveras County Municipal Code Ch. 2.24 Auditor and Controller

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Cross reference— For provisions on the combination of the offices of auditor and controller, see §§ 2.32.030 and 2.32.040 of this code.

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

1. The person possesses a valid certificate issued by the California 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.

2. 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.

3. 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.

4. 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.

B. Maintaining Office.

1. Any person serving in the capacity of county auditor shall complete at least forty hours of qualifying continuing education, pursuant to subdivision (B)(2), 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 of the forty hours of continuing education shall be obtained in governmental accounting, auditing, or related subjects.

2. 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 educational program contributes to professional competence.

3. 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. 526 § 2, 1969).

(Ord. No. 3091, § 1, 11-14-2017)

There is created the office of county controller. This office shall be held by the county auditor.

(Ord. 526 § 3, 1969).

The duties of the county controller are:

A. He shall be the chief accounting officer of the county.

B. He shall prescribe and shall exercise a general supervision of the accounting forms and the method of keeping the accounts of all offices, departments and institutions under the control of the board of supervisors.

C. He shall, upon order of the board of supervisors, maintain in his office such accounts and statistics and prepare such reports therefrom as the board may deem necessary for its information and use in the management and control of the operations of the county and of those districts whose funds are kept in the county treasury.

(Ord. 526 § 4, 1969).

A. Duplicate Warrants. When a legal owner or custodian files and affidavit of lost check with the auditor-controller, the auditor shall issue a duplicate warrant no sooner that seven days after the mailing of the original warrant as allowed under the provisions of Title 3, Division 3, Chapter 5, Article 3 of the California State Government Code.

(Ord. No. 3087, § 1, 9-26-2017)