* Editors note: For statutory provisions on county auditors, see Gov. Code § 26880 et seq., 26900 et seq., and 29800 et seq. For additional provisions on warrants, see Ch. 4.08 of this code.

All bookkeeping and auditing of accounts of all offices and departments shall be subject to the inspection and control of the auditor, under the supervision and direction of the board of supervisors. The auditor shall administer all contracts for financial/compliance and management audit services for all county offices and departments. This program shall require the auditor to administer the selection of the contractors and supervise the contractors’ performance. In addition, the auditor-controller has the authority to expand the audits to include the following:
A. Reviews and appraisals of the adequacy and application of accounting, financial, and operating controls;
B. Determinations of the extent of compliance with applicable laws, regulations and administrative requirements governing the auditee’s activities;
C. Determinations of the extent to which county assets are accounted for and safeguarded;
D. Determinations of the reliability of accounting and other data developed within the organization;
E. Reviews and appraisals of the economical and efficient use of county resources;
F. Reviews of operations or programs to ascertain whether results are consistent with management-established objectives and goals, and whether the operations or programs are being carried out as planned. (Ord. 90-0015 § 1, 1990: Ord. 11887 § 1, 1979: Ord. 4099 Art. 3 § 84, 1942.)

A. The auditor shall administer an internal control certification program for all county departments, judicial districts and special districts under the control of the board of supervisors. This program shall require an annual review of fiscal operations to ensure compliance with the Los Angeles County Fiscal Manual.
B. Each department, judicial district and special district shall review and evaluate controls in key areas of fiscal operations in accordance with procedures provided by the auditor-controller and shall certify that it has accurately completed the evaluation process, that corrective action plans are being developed and implemented to eliminate all internal control weaknesses and noncompliances identified, and that monitoring will be performed until the problems are corrected. A written certification of such review and evaluation shall be filed with the auditor on or before May 15th of each year in a manner and form specified by the auditor. (Ord. 88-0009 § 1, 1988.)

The auditor shall prepare all payrolls in the manner and upon the forms prescribed by him. Each department head shall be responsible for maintaining his department’s personnel and time records, and shall certify such information as is necessary in the preparation of the payroll to the county auditor and the director of personnel at the time and upon the forms prescribed by the county auditor and approved by the director of personnel. (Ord. 9246 § 3 (part), 1967: Ord. 4354 § 1, 1944: Ord. 4099 Art. 3 § 85, 1942.)

The auditor shall process supplemental payrolls to provide county warrants for relief throughout the month. (Ord. 11055 § 2 (part), 1975: Ord. 6219 § 1, 1953: Ord. 4830 § 1, 1947: Ord. 4099 Art. 6-B § 99.11.1, 1942.)

The auditor-controller may issue his warrant on the county treasury in payment of any claim without regard to the three-day waiting period. This section is added pursuant to Section 29742 of the Government Code. (Ord. 10265 § 1, 1971: Ord. 4099 Art. 6-B § 99.15, 1942.)

The auditor-controller shall determine and review and report to the board of supervisors annually the average per-day costs of incarceration in the County Jail for purposes of reimbursement pursuant to Section 1203.1c of the Penal Code. (Ord. 82-0226 § 2, 1982.)

A. The treasurer must prepare a quarterly statement of the amount and type of county treasury assets. The auditor must review, or cause to be reviewed, in accordance with appropriate professional standards, the quarterly statement of assets and report the review to the board of supervisors including:
1. Counting the cash in the county treasury;
2. Verifying that the treasurer’s and auditor’s records are reconciled in conformance with Government Code section 26905.
B. The auditor must annually perform or cause to be performed an audit of county treasury assets addressed to the county board of supervisors expressing an opinion whether the treasurer’s statement of assets is presented fairly and in accordance with generally accepted accounting principles. The review required by subdivision (a) need not be performed for the period when an audit is conducted in accordance with this subdivision.
C. A copy of the quarterly reviews and the annual audit report must be filed in the office of the clerk of the board of supervisors and a second copy must be posted and maintained in the office of the auditor for at least one quarter. (Ord. 2007-0066 § 1, 2007: Ord. 2005-0001 §§ 1, 2, 2005.)

A. In order to provide county-wide oversight in identifying the necessity for and in the formulation, implementation, assessment and ongoing review of departmental risk management measures, including corrective action plans and procedures, there is created in the department of the auditor-controller the position of risk management inspector general.
B. The risk management inspector general shall be responsible for performing independent and impartial reviews and investigations of the processes, procedures, actions and omissions relating to instances or events resulting in liability for claims or litigation alleging county liability for damages, including but not limited to damages for injury to persons or property or for denial or loss of public services or benefits. The risk management inspector general shall provide to the board of supervisors, chief administrative officer and county counsel comprehensive and confidential analyses and reports of the facts and findings based on such reviews and investigations and his or her recommendations for risk management measures. The functions and responsibilities of the risk management inspector general are not intended to duplicate the role, functions or responsibilities of the special counsel, ombudsman or other positions or authorities performing review and/or investigatory functions, but rather to focus on the processes, procedures, actions and omissions relating to specific instances and events resulting in county liability in order to provide the county's legal counsel, chief administrative officer and board of supervisors with independent and impartial assessments which will enable the formulation, implementation and ongoing monitoring and review of appropriate corrective action measures to minimize risks of county liability.
C. The risk management inspector general shall have access to such confidential records of the county, its departments and officers as may be material and relevant to his or her reviews and investigations, and he or she shall strictly preserve and protect all statutory and constitutional requirements of confidentiality, and assert all applicable privileges, with regard to records and individuals.
D. All county departments, officers, employees and contractors shall cooperate in such reviews and investigations and promptly supply any information or records requested by the risk management inspector general.
E. The confidentiality of any and all confidential information received in connection with such reviews and investigations shall be safeguarded and maintained. Such information may only be provided by the risk management inspector general to the board of supervisors, county counsel and those individuals within the departments of the auditor-controller and chief administrative officer who are directly responsible for the performance of this function. (Ord. 2011-0046 § 1, 2011; Ord. 99-0002 § 1, 1999.)