Humboldt County Municipal Code Ch. 3 Separation of the Offices of Auditor and Recorder of Humboldt

COUNTY Sections: Separation of Offices. Qualifications for County Auditor. No Waiting Period for Consideration of Claims or Issuance of Warrants.

243-1. Separation of Offices. The public interest will best be served by separating the duties of the offices of Auditor and Recorder of the County of Humboldt by providing that the duties of each of said offices shall be performed by a separate person. Therefore, at each general election there shall be a separate person elected for the Office of Auditor of the County of Humboldt, and at each general election there shall also be a separate person elected for the Office of Recorder of the County of Humboldt. (Ord. 94, §§ 2 & 3, 12/15/1904) 243-2. Qualifications for County Auditor. (a) No person shall hereafter be elected or appointed to the Office of County Auditor of the County of Humboldt unless the person meets at least one (1) of the following criteria: (1) 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. (2) The person possesses a baccalaureate degree from an accredited university, college, or other four (4) 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 (5) 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 (3) 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 (16) 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 (3) years. (b) Any person serving in the capacity of County Auditor shall complete at least forty (40) hours of qualifying continuing education, pursuant to subsection (c) of this section, for each two (2) year period, and completing at least ten (10) hours in each two (2) year period. At least twenty (20) of the forty (40) hours of continuing education shall be obtained in governmental accounting, auditing, or related subjects. (c) 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.

(d) 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. 2190, § 1, 2/23/1999) 243-3. No Waiting Period for Consideration of Claims or Issuance of Warrants. The three (3) day waiting periods for consideration of claims and issuance of warrants prescribed by Sections 29701 and 29742 of the California Government Code shall not apply to any claim considered and/or processed by the Humboldt County Board of Supervisors or the Humboldt County Auditor-Controller. (Ord. 2610, § 1, 9/4/2018) 243-4. Preparation and Filing of an Annual Inventory. On or before September 30th of each year, each County Officer or person in charge of any office, department, service or institution of the County, and the executive head of each special district whose affairs and funds are under the supervision and control of the Humboldt County Board of Supervisors or for which the Humboldt County Board of Supervisors is ex officio the governing body, shall file with the Humboldt County Auditor- Controller an inventory under oath, which shows, at a minimum, all materials and supplies exceeding an established threshold, determined by the Humboldt County Auditor-Controller, and/or all capital assets recorded and maintained in the County’s capital asset system, in his or her possession or in his or her charge at the close of business on the preceding June 30th. (Ord. 2619, § 1, 12/18/2018)