Imperial County Municipal Code Ch. 2.28 County Auditor-Controller

The office of the county auditor-controller is created. The officer shall be the county auditor. The office of county controller is also created pursuant to the provisions of Government Code Section 26880, and the office shall be held ex-officio by the county auditor.

(Prior code § 23700)

The county auditor-controller shall be elected by the voters of the county of Imperial.

(Prior code § 23701)

The county auditor-controller shall receive as compensation for his or her services a monthly salary as established by the board of supervisors.

(Prior code § 23702)

(Ord. No. 1495, § 2, 12-3-13)

The county auditor-controller shall carry out the duties prescribed for his or her office by state laws and regulations, county ordinances, and resolutions, and orders and direction of the board of supervisors.

(Prior code § 23703)

A. The county auditor-controller shall be the chief accounting officer of the board. Upon order of the board of supervisors, the county auditor-controller shall prescribe, and exercise a general supervision over, the accounting forms and the method of keeping the accounts of all offices, departments and institutions under the control of the board of supervisors and of all districts whose funds are kept in the county treasury.

B. The county auditor-controller shall perform the duties of the county auditor as provided for in Chapter 4 (commencing with Section 26900) of Part 3 of Division 2 of Title 3 of the Government Code, and such additional duties relating thereto as may be required by county ordinances or orders or directions of the board of supervisors.

C. The county auditor-controller shall perform the duties of the county auditor as provided for in Chapter 4 (commencing with Section 26880) of Part 3 of Division 2 of Title 3 of the Government Code, and such additional duties relating thereto as may be required by county ordinances or orders or directions of the board of supervisors.

(Prior code § 23704)

A. No person shall be elected or appointed to the office of county auditor-controller unless the person meets at least one 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-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 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 years.

B. This section is enacted pursuant to the provisions of Article 4 (commencing with Section 26945) of Chapter 4 of Part 3 of Division 2 of Title 3 of the Government Code and nothing herein contained is intended to be contrary to said provisions.

(Prior code § 23705)

A. Any person serving in the capacity of county auditor-controller 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 (10) 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 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 programs contributes to professional competence.

C. With respect to a county auditor-controller 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.

D. This section is enacted pursuant to the provisions of Sections 26945.1 of Article 4 of Chapter 4 of Part 3 of Division 2 of Title 3 of the Government Code and nothing herein contained is intended to be contrary to said provisions.

(Prior code § 23706)