Auditor-Controller-Treasurer-Tax Collector
Total Expenses
$7,553,981
14%
1Total Revenues
$4,619,871
16%
2General Fund Contribution
$2,867,747
7%
3
District Sales Tax Contribution
$0
0%
4
Other Fund Contributions
66,363
-100%
5
Funded Staffing
45.00
0.00
6Overview
Mission Statement
The Auditor-Controller-Treasurer-Tax Collector (ACTTC) ensures the fiscal integrity of the County's financial and tax records and provides service, assistance and information to the Public, Board of Supervisors, County Executive Office, County Departments and Employees, and Special Districts.Department Overview
The ACTTC serves as the chief financial officer of County government and as financial advisor to the Board of Supervisors, the County Executive Office and autonomous special districts. The ACTTC oversees accounting functions, countywide accounting policies and procedures, property tax distribution, and internal and external audits. The ACTTC maintains custody of, manages and invests County and other public agency money; collects property taxes, other money and revenue; serves as the funds’ depository for County departments and other public entities, including all public schools, special districts, and Board-governed districts; and manages the County collections program.Budget Summary
Department Budget Overview
Adopted Budget Summary
The Adopted Budget included a status quo staffing of 45.0 full-time equivalent (FTE) positions, including negotiated salary and benefit increases. Appropriations totaled $7,553,981, funded by revenues of $4,619,871 and a General Fund Contribution of $2,867,747 and use of Other Fund Contributions of $66,363.Budget Summary
The budget added 1.0 FTE Sr. Accountant-Auditor and deleted 1.0 FTE Accountant, which was approved by the Board of Supervisors on May 6, 2025. The budget increased expenses by $898,731 largely from $292,434 in professional support for implementation of the County's new human resource and payroll system, $339,924 in facility charges to properly reflect the costs of facility services and utilities, $233,551 in negotiated salary and benefit increases, and $43,865 in salary and benefit costs from the proposed 2025-26 staffing change. The budget increased revenues by $632,801 due to increases of $465,619 from cost recovery and $115,708 from assessment and tax collection fees.Final Budget Summary
The Final Budget added $66,363 in expenses from unspent contract expenses in 2024-25 that continue into 2025-26, funded by the carryover of prior year fund balance.Emerging Issues
Emerging Issues
System Lifecycle Management: The ACTTC is working on proactive system lifecycle management to ensure that key systems, such as Payroll, Aumentum (property tax), REVQ (defaulted debt collections), and others like Transient Occupancy Tax, Single-Use Cup tax, Cannabis Business Tax, and the Finance Enterprise system, are consistently maintained, updated, and replaced when necessary.
Human Capital Management (HCM): The ACTTC is overseeing implementation of the HCM system in partnership with Human Resources, which will streamline payroll, time tracking, benefits administration, and other key functions related to employee compensation.
Comprehensive Facilities Plan: The ACTTC is developing a comprehensive facilities plan for divisions, specifically determining which divisions should be in South County, identifying appropriate facilities, and ensuring adequate staffing levels.
Manager Succession Planning: The ACTTC is engaged in succession planning for managers approaching retirement eligibility, particularly considering constraints on hiring and reorganization due to budget limitations.
Human Capital Management (HCM): The ACTTC is overseeing implementation of the HCM system in partnership with Human Resources, which will streamline payroll, time tracking, benefits administration, and other key functions related to employee compensation.
Comprehensive Facilities Plan: The ACTTC is developing a comprehensive facilities plan for divisions, specifically determining which divisions should be in South County, identifying appropriate facilities, and ensuring adequate staffing levels.
Manager Succession Planning: The ACTTC is engaged in succession planning for managers approaching retirement eligibility, particularly considering constraints on hiring and reorganization due to budget limitations.
Department Operations and Performance
Divisions
Services
Audit and Systems Management
Expenses
$848,791
Claims (Accounts Payable) Services
Expenses
$409,235
General Accounting
Expenses
$2,704,847
Payroll Services
Expenses
$596,384
Property Tax Administration
Expenses
$728,278
Central Collections
Expenses
$320,559
Tax Collection Services
Expenses
$960,923
Treasury Management
Expenses
$984,964
Operational Plan Objectives and Accomplishments
This division supports various department objectives
Completed/Accomplishment
Proposed/In-Progress/Amended
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Services
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Objective
Major Budget Changes
Divison: Division Name
Sort By Division:
| Major Changes | Net FTE Changes |
2025-26 Ongoing Budget Increase / (Decrease) |
2025-26 One-time Budget Increase / (Decrease) |
|---|
Budget Details
The charts below show department expenditures and revenues by division and service. Click on the pie charts to drill down for more detail. Complete detail can be found on the County's Transparency Portal.
Expenses by Service
Expenses and Revenues over time
Personnel Details
The chart below provides the department personnel detail by division, service, and classification.
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