The Auditor-Controller performs duties under the legal authority set forth in the California Code, principally those sections of the Government Code beginning with Sections 26880 and 26900. The Auditor-Controller's Office provides a broad range of financial accounting and auditing services to all County Departments, agencies, and districts whose funds are kept in the County Treasury. The office is organized in divisions or teams as follows:
The Administration Division directs the planning and implementation of programs required to provide quality service to County Departments and other agencies as required by law. In addition, staff within this unit provide administrative and secretarial support to all other divisions.
General Phone: (530) 889-4160
County financial information, including the Comprehensive Annual Financial Report (CAFR) and the Final Budget, is available at the Auditor's Office and at all county libraries. In addition, the CAFR and Final Budget for certain fiscal years is also available under Financial Reports within this website. If you would like a copy of any county financial document, please call the office at (530) 889-4160 to request it, or send an email to the department with your name and mailing address.
Financial Accounting And Reporting Division
The Financial Accounting and Reporting Division provides financial information and general accounting services to the public, other government agencies, and County Departments. This Division is responsible for recording all receipts and disbursements of County monies in the countywide financial system (PAS), for maintaining budgetary control of various funds, and for enforcing accounting policies and procedures. This Division also prepares the financial statements and reports required by State law which include the annual audit, State report, final budget, and County-wide cost plan. This Division also oversees the warrant and cash reconciliation functions for the County.
Internal Audit Division
The Internal Audit Division conducts audits of County Departments, Special Districts, Federal Grants, and State Grants. The Special District and Grant audits are either revenue-producing or mandated by law. Audits of County Departments are conducted when mandated or requested by the Board of Supervisors, County Audit Committee or County Departments.
The Payroll Division provides payroll services for employees of both the County and certain Special Districts. Those services include producing biweekly paychecks, paying and recording all payroll liabilities, producing and submitting payroll data to third party benefit plan administrators, and preparing and filing State and Federal quarterly and annual payroll tax returns. In addition, the Payroll Division develops and establishes controls for the payroll process, and, is responsible for ensuring payroll procedures and reporting meet all legal requirements.
Property Tax Division
The Property Tax Division is responsible for preparing the County-wide property tax levy. This levy creates the property tax bills that the Treasurer/Tax Collector mails to property owners annually. After the Tax Collector receives payment from property owners, the Property Tax Division is responsible for distributing the tax proceeds to all government agencies, cities, schools, special districts, and the County. This Division also processes corrections to the tax roll.