Merced County California

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Organization of the Auditor-Controller Office

Overview
The office of the Auditor-Controller is organized into the sections of General Accounting, Payroll, Disbursements, Property Tax Accounting, Cost, and Audit. The following is a list of responsibilities for each section.

General Accounting

  • Appropriating control, inputing transactions, and verifying and distributing electronic and paper budgetary and financial reports
  • Controlling the issuance, cancellation, correction, and payment of County, school, Special District, and County warrants
  • Providing general accounting and financial and accounting system design support and implementation necessary to the Auditor-Controller
  • Maintaining cash flow for County funds
  • Controlling budgetary process, revenue, and balance
  • Controlling grant and program revenue, expenditure, and reports as required by code
  • Providing required budgetary, financial, and statistical reports to State and Federal agencies
  • Providing accounting and financial support for County departments and Special Districts
  • Computing and paying sales taxes
  • Controlling, paying, distributing, and reporting on debt issues including computing maximum debt and arbitrage computation and reporting

Payroll
  • Controlling and maintaining all payroll records of the County, Special Districts, Community Action Agency, and courts employees
  • Processing, reviewing, and auditing time and attendance input
  • Maintaining files
  • Developing and modifying systems necessary for the correct processing, paying, and reporting of payroll
  • Reconciling, paying, and reporting Federal and State payroll taxes and benefit reports

Disbursements
  • Controlling, auditing, processing payments, and issuing warrants for all County, Special District, Department of Education, school districts, Merced College, and Judicial District payments
  • Reporting and paying Federal and State taxes on vendor payments
  • Issuing annual tax reporting

Property Tax Accounting
  • Obtaining assessment rolls
  • Calculating tax rates
  • Contracting with cities and special districts for imposition of assessments on the tax rolls
  • Extending tax rolls
  • Charging Tax Collector with their collection
  • Computing and processing changes to the tax roll
  • Computing apportionment factors and apportion collections to County, cities, Department of Education, school districts, colleges, and Special Districts
  • Computing Teeter distribution and borrowing
  • Filing State and school reports

Cost

  • Preparing, processing, and controlling County Cost System, Countywide Cost Allocation Plan, State Mandated Cost Reports, and Indirect Cost Rate Proposals
  • Developing cost data and cost reports as necessary for management

Audit

  • Preparing financial and operational audits of County departments, County contract and special providers, and Special Districts
  • Reviewing internal controls of County functions and services
  • Providing assistance to County managers in solving financial and operational management problems


Merced County 2222 M Street Merced, CA 9543 Ph. (209) 385-7434 Toll Free (800) 226-6452