Monterey County Municipal Code Ch. 2.16 County Auditor

It is the intent and purpose of the Board of Supervisors of the County of Monterey, by enacting this Chapter, to adopt the provisions of Article 4 of Chapter 4, Part 3, Division 2 of Title 3 of the Government Code.

(Ord. 1081 § 3, 1959)

No person shall be elected or appointed to the office of the County Auditor of the County of Monterey unless the person meets at least one of the following criteria:

A. Possesses a valid certificate issued by the California State Board of Accountancy under the provisions of 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. 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. 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.

D. 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. 4122, 2001; Ord. 1081 § 1, 1959)

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 (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 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. 4122, 2001)

This Chapter shall not apply to any person duly elected or appointed as a County Auditor and actually serving as such officer on the effective date of the ordinance codified in this Chapter, and such person shall be deemed to be eligible to hold, and to be reelected to, said office notwithstanding the provisions of this Chapter.

(Ord. 1081 § 2, 1959)