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

Additional Accounting Resources