Accounting
Budget and Finance
The Auditor & Recorder’s Office manages the county budget, financial reporting, accounts payable/receivable, and payroll services.
Budget
The Auditor & Recorder’s Office:
- Collects and compiles budget estimates from all county departments
- Presents the proposed budget to the Board of Supervisors by January 20 each year
- Making budget adjustments requested by the Board
- Presents the budget during the public hearing process
- Certifies the adopted budget to the State by March 15
Throughout the fiscal year, the Auditor & Recorder:
- Monitors county spending and revenues
- Provides monthly financial reports to department heads
- Ensure departments remain within approved budget limits
- Processes budget amendments and re-appropriations when needed
At the end of the fiscal year, the Auditor & Recorder prepares annual financial reports on both:
- Cash basis
- GAAP (Generally Accepted Accounting Principles) basis
These reports are published and filed with the State by December 1 each year.
Accounts Payable & Receivable
The Auditor & Recorder’s Office:
- Balances financial records with the Treasurer’s Office
- Receives and processes claims for payment from county departments
- Prepares claims for approval by the Board of Supervisors
- Issues payments for approved claims
- Maintains monthly expenditure and revenue records
Payroll
The Auditor & Recorder’s Office administers county payroll by:
- Processing payroll for county employees
- Maintaining payroll records
- Ensuring payroll deductions and withholdings are accurate
- Coordinating payroll reporting requirements