General Accounting Division

Manager: Brian Ruehle

Summary:

The General Accounting Division is responsible for insuring that adequate cash is on hand to provide for the County's needs; insuring that creditors, investors, and taxpayers can rely on the Comprehensive Annual Financial Report to portray the financial condition of the County in accordance with the highest standards of excellence; insuring that accounting records reflect the actual financial transactions, assets and liabilities of the County; insuring the citizens of San Diego County that public funds are adequately safeguarded and used for their intended purposes; insuring that all warrants issued are proper obligations of the County and that forgeries and fake warrants are identified to prevent loss of funds through illegal activities; and, insuring that all accounting transactions and related reports are in compliance with applicable laws.

Below is a list of the responsibilities that support our Mission Statement:

1. Establish and maintain internal controls over the financial transactions of the County by:
   1. Controlling and reviewing accounting data prior to input into the accounting system.
   2. Maintaining control over accounting system changes and access to production files.
   3. Installing and maintaining spending controls over appropriations.
   4. Maintaining output and input controls over batch processing.
   5. Reconciling treasury cash balances to bank balances.
   6. Maintaining controls over the establishment of funds and accounts.
   7. Reconciling all County and other district warrants issued to all paid warrants.
   8. Reviewing and reconciling claims made for State and Federal funds submitted by County departments.
   9. Reconciling payroll fund balances to Payroll and Travel Accounting Division transactions.
   10. Maintaining accountability for County fixed assets.
   11. Reviewing write-offs of accounts receivable and fixed assets submitted by departments.
2. Comply with all State Statutes and legal mandates which promulgate the requirements outlined in the Auditor's Calendar, Appendix A.
3. Provide timely financial reporting in accordance with generally accepted accounting principles as set forth by the Governmental Accounting Standards Board and the State Manual on Accounting Standards and Procedures for Counties by:
   1. Producing a Comprehensive Annual Financial Report (CAFR) which earns the Government Officers Finance Association's award for Excellence in Financial Reporting.
   2. Producing financial statements that meet the requirements of the State Transit Development Act.
   3. Producing financial statements for the State Division of Local Government Fiscal Affairs (LGFA).
   4. Providing for a timely closing of the accounting records at fiscal year end by July 31.
   5. Providing for the completion of the CAFR and submission for printing by October 15.
4. Correctly determine and remit all sales taxes in a timely manner.
5. Provide and maintain adequate cash reserves sufficient to pay the required disbursements of the County by:
   1. Projecting cash flow and determining cash needs.
   2. Establishing borrowing limits in accordance with U.S. Treasury regulations.
   3. Providing input to the preparation of the Official Statement for the issuance of Tax and Revenue Anticipation Notes (TRANS).
   4. Contributing to the ability to achieve a high credit rating on the TRANS from Credit Agencies, e.g. Moodys Investors' Services and Standard and Poors Corporation.
6. Insure the equitable distribution of interest earned on treasury pooled investments to all participants through the interest apportionment process.

Services

• Financial Reports for External Agencies

Reports

• Comprehensive Annual Financial Report (CAFR)
  

DISCLAIMER: The following information is provided to you as a matter of convenience and speaks as of the end of the last period to which they relate. There may have been changes in the financial condition or affairs of the County of San Diego since then, the County of San Diego has not undertaken to update the financial statements, or such other documents.