The mission of the Controller-Treasurer Department, as steward of the public's financial resources, is to promote the County's financial viability by managing its accounting systems and assets with integrity.
- Disburse funds in accordance with applicable laws, contracts, and County policies.
- Invest County assets in accordance with law and approved investment policies.
- Safeguard assets by developing and implementing appropriate accounting practices and ensuring compliance with those practices.
- Maintain accounts, in accordance with generally accepted accounting principles, showing financial transactions of all County departments and districts whose funds are kept in the County Treasury.
- Perform services for clients in a timely manner.
The Controller-Treasurer Department fulfills the functions of Chief Accounting Officer, Internal Auditor, and Treasurer. The department is organized into the following groups:
General Accounting produces financial records and reports and manages and controls disbursements, deposits, and cash management. Among its comprehensive accounting duties, General Accounting apportions interest earnings, ensures compliance with state and federal reporting requirements and generally accepted governmental accounting principles, and coordinates and completes the annual single audit and the production of the Comprehensive Annual Financial Report (CAFR).
Cost Management is responsible for the countywide Cost Allocation Plan, reviewing countywide fees and charges, and submitting to the state claims under SB 90, which requires the state to reimburse local governments for cost of services mandated by the state.
Claims processes and monitors payments to vendors and reimburses employee travel and education expenses. It also performs reviews of departmental vendor payments and transactions incurred by County procurement-card holders.
Payroll processes payments of County funds to employees on time and in accordance with laws, regulations, procedures, and contractual provisions. Payment processing includes the issuance of payroll to employees on a biweekly basis and the reporting, collection, and subsequent remittance of payroll earnings, taxes, and deductions.
Fiscal Systems provides the administration and development for the County's fiscal systems: accounting and procurement system, human resource-payroll system, time and attendance system, and budget system. In addition, fiscal systems services include business process improvement analysis, problem-solving, the development of the County's electronic report distribution system and other custom reports, user training, and ongoing system maintenance.
Internal Audit provides audit and consulting services to County departments that add value and improve the County of Santa Clara’s operations related to safeguarding of assets, reliability of financial records, compliance with laws and regulations, efficiency of operations, and the achievement of objectives.
Tax Apportionment allocates and distributes property taxes to taxing entities, including the County, school districts, cities, and special districts. This Unit also oversees County responsibilities in the dissolution of regional development agencies required under the 2011 Redevelopment Dissolution Act.
Tax Roll Control processes corrections to the tax rolls and supplemental tax roll changes throughout the year, which requires thorough analysis to cancel existing tax bills, reissue tax bills, refund over-payments, or generate additional tax bills.
Treasury invests County assets in accordance with State Code and the County's investment policy. The Investment Unit works to maximize the interest earnings on funds belonging to the County, school districts, and special districts while ensuring the safety of principal and maintenance of liquidity. The Debt Management Unit issues and administers the County's long-term debt. It also manages debt service payments on the County's long-term debt as well as the general obligation bonds issued by school districts and special districts.