Chapter 3 — COUNTY AUDITOR/CONTROLLER-RECORDER

Section

• 12.0301 Consolidation of Offices.
• 12.0302 Qualifications of County Auditor.
• 12.0303 Preparation of Monthly Account.
• 12.0304 Warrant Deemed Lost.
• 12.0305 Time for Presentation of County Warrants.
• 12.0306 Time Period for the Issuance of Warrants.
• 12.0307 Auditor-Controller as Chief Accounting Officer.
• 12.0308 Maintenance of Accounts.
• 12.0309 Annual Audit.
• 12.0310 Independent Auditing Services.

Effective February 25, 2010, the Offices of Auditor, Controller, Recorder, Treasurer, and Tax Collector, are hereby consolidated. The person filling the consolidated office shall be the current Auditor/Controller-Recorder and shall be known as the Auditor-Controller/Recorder/Treasurer/Tax Collector. The Auditor-Controller/Recorder/Treasurer/Tax Collector shall take the oath and give the bond required for each such office, and shall discharge all duties pertaining to each office. The current salary of the Auditor/Controller/Recorder shall be increased in the amount of $40,000 in recognition of the additional duties resulting from the consolidation of offices. Any reference in this Code to the Auditor or Controller or Recorder or Treasurer or Tax Collector shall mean the Auditor- Controller/Recorder/Treasurer/Tax Collector. Effective January 3, 2011, the offices of Auditor, Controller, Treasurer, and Tax Collector are hereby consolidated. The person elected to fill the consolidated office shall be known as the Auditor- Controller/Treasurer/Tax Collector and shall take the oath and give the bond required for each such office, and shall discharge all duties pertaining to each office. Any reference in this Code to the Auditor or Controller or Treasurer or Tax Collector shall mean the Auditor-Controller/Treasurer/Tax Collector. (Ord. 2533, passed --1981; Am. Ord. 4097, passed - -2010)

The provisions of Government Code § 26945, relating to the qualifications of the County Auditor, are hereby adopted. (Ord. 836, passed - -1956; Am. Ord. 2533, passed - -1981)

The monthly count of money in the County Treasury, and the preparation, making, verifying, filing, posting and maintaining of statements relating thereto, as required by Government Code § 26920, shall be performed by the Auditor and not by the Chairperson of the Board of Supervisors, the County Counsel, or the District Attorney. (Ord. 737, passed - -1954; Am. Ord. 2533, passed - -1981)

A County warrant shall be considered lost if it shall have been mailed and shall not have been received by the addressee within 14 days after the date of mailing. In such event, the Auditor/Controller has authority to replace such lost warrant, as provided by Government Code § 29851. (Ord. 2210, passed - -1977; Am. Ord. 2533, passed - -1981)

The following categories of County warrants shall be void if not presented to the County Treasurer within 90 days after the warrant’s date of issuance:

Category No. Description 6 Welfare 7 Welfare

(Am. Ord. 3076, passed - -1986; Am. Ord. 3367, passed - -1989)

Pursuant to Government Code § 29742, and as recommended by the San Bernardino County Auditor/Controller-Recorder, the three-day waiting period provided in Government Code § 29742 shall not apply to the Auditor/Controller-Recorder's issuance of County warrants. The Auditor/Controller- Recorder may issue a County warrant without a waiting period, as long as that issuance is in accordance with County policies and practices. (Ord. 4068, passed - -2009)

The Auditor-Controller shall be the Chief Accounting Officer of the County and shall prescribe and exercise general supervision, including the ability to review departmental and countywide internal controls over the accounting forms and method of keeping the accounts of all offices, agencies, departments and districts under the control of the Board of Supervisors, and of all districts whose funds are kept in the County treasury. (Ord. 4453, passed - -2023)

The Auditor-Controller shall maintain such accounts and statistics and prepare such reports therefrom as the Board of Supervisors deems necessary for its information and use in the management and control of the operations of the County and of all districts whose funds are kept in the County treasury. (Ord. 4453, passed - -2023)

The Auditor-Controller shall cause to be audited annually the books, accounts, money, securities and records of the offices, agencies, departments, separate entities, and districts under the control of the Board of Supervisors, and of all districts whose funds are kept in the County treasury. An annual report on all audits shall be filed with the Board of Supervisors, and if the report discloses fraud or gross negligence, a copy thereof shall be filed with the District Attorney. (Ord. 4453, passed - -2023)

Any time an individual or firm providing independent audit services is retained, including for purposes of meeting the requirements of this County Code or Government Code §§ 12410.5 et seq., the individual or firm may provide auditing services for a period of no more than five consecutive years for the same scope of work. Once an individual or firm has provided independent audit services for a period of five consecutive years, the individual or firm is prohibited from proposing on the same scope of work, for the same office, agency, department, separate entity, and district, for the next competitively procured contract period. The Board of Supervisors may waive the requirements of this section by a majority vote. (Ord. 4453, passed - -2023)