Los Angeles County Auditor-Controller

Los Angeles County Auditor-Controller
Name	Los Angeles County Auditor-Controller

Los Angeles County Auditor-Controller is an elected countywide official responsible for financial oversight, accounting, and audit services for Los Angeles County, California. The office combines duties historically assigned to auditors and controllers in many American jurisdictions and interacts with county departments such as Los Angeles County Board of Supervisors, Los Angeles County Sheriff's Department, Los Angeles County Department of Health Services, and Los Angeles County Registrar-Recorder/County Clerk. The Auditor-Controller provides reports used by entities including the California State Controller, United States Government Accountability Office, California Department of Finance, and municipal agencies across Southern California.

History

The roots of the Auditor-Controller can be traced to 19th-century county institutions established after California statehood, contemporaneous with figures such as Pío Pico and developments like the California Gold Rush. Over time, fiscal crises and reform movements involving actors like Franklin D. Roosevelt-era auditing standards and postwar administrative reforms influenced county fiscal practices. Major reorganizations in the 20th century responded to pressures from entities including the California Legislature and court rulings such as decisions from the California Supreme Court that affected county fiscal autonomy. Contemporary functions reflect trends initiated by federal guidance from the United States Department of the Treasury and standards promulgated by bodies like the Governmental Accounting Standards Board.

Responsibilities and Functions

The Auditor-Controller performs accounting, payroll, accounts payable, revenue accounting, and internal audit functions that support elected bodies and agencies such as the Los Angeles County Board of Supervisors, Los Angeles County Fire Department, Los Angeles County Department of Public Works, and Los Angeles County Department of Mental Health. The office produces financial statements aligned with standards from the Governmental Accounting Standards Board and coordinates with statewide entities including the California State Controller and the California Department of Tax and Fee Administration. It conducts performance and compliance audits that may involve partnerships with external auditors such as firms from the Big Four accounting firms and specialized firms that audit programs tied to federal agencies like the United States Department of Health and Human Services and the United States Department of Housing and Urban Development. The Auditor-Controller issues findings that affect budgets approved by the Los Angeles County Board of Supervisors and informs reviews by prosecutors such as the Los Angeles County District Attorney when irregularities implicate criminal statutes in the California Penal Code.

Organizational Structure

The office is organized into divisions that mirror functions found in comparable offices in jurisdictions including the City of Los Angeles and counties such as San Diego County, Orange County, California, and San Francisco County. Typical divisions include Financial Reporting and Accounting, Payroll Services, Accounts Payable, Internal Audit, and Special Investigations, each overseen by chiefs analogous to executives in institutions like the Federal Reserve Board or the Internal Revenue Service. The Auditor-Controller works with labor organizations such as the Service Employees International Union and American Federation of State, County and Municipal Employees on payroll and benefits matters affecting employees in departments like Los Angeles County Department of Health Services and Los Angeles County Metropolitan Transportation Authority. The office also liaises with oversight entities such as the California State Auditor and compliance offices in federal agencies including the United States Department of Labor.

Officeholders

Historically, officeholders have included both appointed and elected officials whose backgrounds span certified public accounting, public administration, and law. Predecessors and contemporaries in similar roles can be compared to officials like the Los Angeles City Controller, the New York City Comptroller, and the San Francisco City Controller. Officeholders have interacted with county executives including the Los Angeles County Chief Executive Officer and supervisors such as Hilda Solis, Kathryn Barger, and Janice Hahn. At times, notable county auditors and controllers have transitioned to roles in state government or the private sector, following trajectories similar to officials who moved between state posts like the California State Treasurer or federal appointments in the United States Department of the Treasury.

Elections and Appointment Process

The Auditor-Controller is selected through countywide elections established by the California Constitution and statutes enacted by the California Legislature and administered by the Los Angeles County Registrar-Recorder/County Clerk. Election outcomes can be influenced by endorsements from organizations including the Los Angeles Times, Los Angeles County Democratic Party, and California Republican Party, as well as campaign financing subject to rules enforced by the Federal Election Commission for federal actors and by state election law for county races. Vacancy appointments historically have involved the Los Angeles County Board of Supervisors or succession under provisions comparable to those in the California Government Code.

Notable Audits and Controversies

The office has produced audits that affected high-profile county operations, intersecting with agencies such as the Los Angeles County Sheriff’s Department, Department of Health Services, and Los Angeles County Probation Department. Findings have been discussed in media outlets like the Los Angeles Times, KCBS-TV, and The Washington Post, and have prompted administrative responses from executives such as the Los Angeles County Chief Executive Officer and referrals to enforcement agencies including the Los Angeles County District Attorney and federal prosecutors from offices of the United States Attorney for the Central District of California. Controversies have sometimes invoked standards from the Governmental Accounting Standards Board and legal frameworks in the California Government Code, with policy implications debated at hearings before the Los Angeles County Board of Supervisors and in legislative venues such as the California State Assembly.

Category:Los Angeles County, California