The Accounting and Financial Reporting Division maintains the general ledger, prepares and files the Comprehensive Annual Financial Report (CAFR), the Popular Annual Financial Report (PAFR) and monthly budgetary reports for the County departments. Both the CAFR and PAFR are submitted to the Government Finance Officers Association of the United States and Canada (GFOA) for their review and consideration for reporting awards. We are proud that the County's CAFR has received GFOA's prestigious Certificate of Excellence For Achievement in Financial Reporting each year since 1992. The Auditor's Citizens Financial Report, (the PAFR) has also received GFOA's prestigious Popular Annual Reporting Award each year since 1994, and we are equally pleased with this honor. Copies of both of these reports are on file in the Finance Department and available to the public.
The Accounts Payable Division is responsible for the timely payment of all non-payroll obligations of the County. Over 300,000 payments to vendors are processed through Accounts Payable annually.
The Payroll Division is responsible for the bi-weekly processing of payroll and benefits for the County's nearly 6,000 employees. The Auditor has contracted with Ceridian Corporation for payroll calculation, check preparation, W-2 preparation and tax filing. This Division also is responsible for accounting for the County's Section 125 (Flex Benefits) and COBRA Plans.
The Budget and Settlement Division assists in preparation of the general tax list of the County, calculates the voted and unvoted tax rates for the County and the 49 political subdivisions thereof, and, once such taxes are collected by and settled with the County Treasurer, distributes the tax receipts to the appropriate political subdivisions and agencies within the County. This Division also provides the technical staff to the County Budget Commission, for which the Auditor is statutory Secretary.