Yolo County Municipal Code Art. 20 Department of Financial Services

(a) There is hereby established the Department of Financial Services, to consolidate and perform all functions of the offices of Auditor, Controller, Tax Collector, and Treasurer, and any other county-wide fiscal functions directed by the Board.

(b) The Department of Financial Services shall be under the control and direction, and managed and administrated by, the Chief Financial Officer. (§ 3, Ord. 1450, eff. January 5, 2015)

(a) The Chief Financial Officer shall be appointed by a majority of the members of the Board at a salary to be determined by the Board.

(b) The Chief Financial Officer shall be responsible for the management and monitoring of the County's finances, including policy and planning, treasury and finance, tax and fee collections, accounting and financial reporting, and audits.

(c) The Chief Financial Officer shall, in collaboration with the County Administrative Officer, be responsible for the annual budget and financial planning of the County and its Departments.

(d) The Chief Financial Officer shall serve at the pleasure of the Board. He or she may be removed by a majority vote of the Board at any regular meeting of the Board, except that during the first three (3) months after any change in membership of the Board, the Chief Financial Officer may only be removed by a four-fifths (4/5) majority vote of the Board. The Chief Financial Officer shall have at least 90 days' notice of the Board's intention to remove him or her before such removal shall become final. The Board shall seek the advice of the Financial Oversight Committee prior to voting on whether to remove the Chief Financial Officer. (§ 3, Ord. 1450, eff. January 5, 2015, as amended by § 3, Ord. 1553, eff. October 27, 2022)

No person shall hereafter serve as the Chief Financial Officer unless the person meets at least one (1) of the following criteria:

(a) 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 that person to be, and a permit authorizing that person to practice as, a certified public accountant; or

(b) 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, Ord. 1450, eff. January 5, 2015)

After the appointment of the Chief Financial Officer, that person shall complete a valid continuing course of study as prescribed in this section, and shall, on or before June 30 of each two (2) year period, render to the State Controller a certification indicating that the Chief Financial Officer has successfully completed a continuing education program consisting of, at a minimum, forty (40) hours or an equivalent amount of continuing education units within the discipline of governmental accounting offered by a recognized state or national association, institute, or accredited college or university, or the California Debt and Investment Advisory Commission, that provides the requisite educational programs prescribed in this section. The willful or negligent failure of any Chief Financial Officer to comply with the requirements of this section shall be deemed a violation of this section. (§ 3, Ord. 1450, eff. January 5, 2015)