Los Angeles County Auditor-Controller

Los Angeles County Auditor-Controller is a constitutional office that provides financial leadership and expert advice to the Los Angeles County Board of Supervisors, Los Angeles County Chief Executive Office, and other Los Angeles County, California departments, such as the Los Angeles County Department of Health Services and Los Angeles County Department of Public Works. The office is responsible for managing the county's financial operations, including accounting, auditing, and financial reporting, in accordance with Generally Accepted Accounting Principles and Governmental Accounting Standards Board guidelines, as well as California State Controller and California Department of Finance regulations. The Auditor-Controller also works closely with the Los Angeles County Treasurer and Tax Collector and Los Angeles County Assessor to ensure the accurate collection and distribution of property tax revenues, as mandated by the California Constitution and California Revenue and Taxation Code. The office is headquartered in the Kenneth Hahn Hall of Administration in Los Angeles, California, and is a key component of the county's financial management system, which also includes the Los Angeles County Internal Services Department and Los Angeles County Information Technology Department.

● Introduction

The Los Angeles County Auditor-Controller is an elected official who serves a four-year term, as specified in the California Elections Code and Los Angeles County Charter. The office is responsible for providing independent and objective financial oversight, as well as expert advice to the Los Angeles County Board of Supervisors and other county departments, including the Los Angeles County Department of Children and Family Services and Los Angeles County Department of Mental Health. The Auditor-Controller works closely with the California State Auditor and California Department of Finance to ensure compliance with state laws and regulations, such as the California Public Records Act and California Government Code. The office also collaborates with other county agencies, including the Los Angeles County Sheriff's Department and Los Angeles County Fire Department, to provide financial management and oversight, as required by the Los Angeles County Code and California Penal Code. Additionally, the Auditor-Controller participates in regional and national organizations, such as the National Association of County Collectors, Treasurers and Finance Officers and Government Finance Officers Association, to stay informed about best practices and emerging trends in public finance, as well as to share knowledge and expertise with other county auditors and county treasurers.

● Responsibilities

The Los Angeles County Auditor-Controller has a wide range of responsibilities, including financial reporting, auditing, and accounting, as mandated by the California Government Code and Los Angeles County Code. The office is responsible for preparing the county's Comprehensive Annual Financial Report (CAFR) and Popular Annual Financial Report (PAFR), which provide detailed information about the county's financial condition and operations, as required by the Governmental Accounting Standards Board and California State Controller. The Auditor-Controller also conducts audits of county departments and programs, including the Los Angeles County Department of Public Health and Los Angeles County Department of Public Social Services, to ensure compliance with laws and regulations, such as the California Welfare and Institutions Code and California Health and Safety Code. The office provides financial management and oversight to the Los Angeles County Metropolitan Transportation Authority and Los Angeles County Sanitation District, as well as other special districts and agencies, as specified in the California Public Utilities Code and California Water Code. Furthermore, the Auditor-Controller is responsible for managing the county's payroll and accounts payable functions, as well as providing financial training and technical assistance to county departments, including the Los Angeles County Department of Human Resources and Los Angeles County Office of Emergency Management.

● History

The office of the Los Angeles County Auditor-Controller was established in 1913, as part of a broader effort to modernize and professionalize county government, as mandated by the California Constitution and Los Angeles County Charter. Over the years, the office has evolved to meet the changing needs of the county, with a growing focus on financial management, auditing, and accountability, as required by the California Government Code and Los Angeles County Code. The office has been led by a number of distinguished auditors, including John R. Quinn, who served as Auditor-Controller from 1963 to 1983, and J. Tyler McCauley, who served from 1983 to 1999, and was a member of the National Association of County Collectors, Treasurers and Finance Officers and Government Finance Officers Association. Today, the office is recognized as a leader in public finance, with a strong reputation for integrity, expertise, and customer service, as acknowledged by the California State Auditor and California Department of Finance.

● Organization

The Los Angeles County Auditor-Controller is organized into several divisions, including accounting, auditing, and financial reporting, as well as payroll and accounts payable, which are responsible for managing the county's financial operations, as specified in the Los Angeles County Code and California Government Code. The office is led by the Auditor-Controller, who is assisted by a team of senior managers and technical experts, including certified public accountants and certified internal auditors, who are members of the American Institute of Certified Public Accountants and Institute of Internal Auditors. The office also has a strong commitment to diversity and inclusion, with a workforce that reflects the diversity of Los Angeles County, California, and is a member of the National Association of Latino Elected and Appointed Officials and National Association of Asian American Professionals.

● Audit Process

The Los Angeles County Auditor-Controller conducts a wide range of audits, including financial audits, compliance audits, and performance audits, as mandated by the California Government Code and Los Angeles County Code. The office uses a risk-based approach to audit planning, which involves identifying and assessing potential risks to the county's financial operations, as required by the Institute of Internal Auditors and American Institute of Certified Public Accountants. The audit process involves several stages, including planning, fieldwork, and reporting, and is designed to provide independent and objective assurance about the county's financial condition and operations, as specified in the Generally Accepted Auditing Standards and Government Auditing Standards. The office also provides audit training and technical assistance to county departments, including the Los Angeles County Department of Auditor-Controller and Los Angeles County Office of County Counsel.

● Current Officeholder

The current Los Angeles County Auditor-Controller is Kenneth Hahn, who was elected to the office in 2022, and is a member of the National Association of County Collectors, Treasurers and Finance Officers and Government Finance Officers Association. Hahn has a strong background in public finance, with experience in auditing, accounting, and financial management, and has worked with the California State Auditor and California Department of Finance to improve the county's financial operations, as required by the California Government Code and Los Angeles County Code. He is committed to providing independent and objective financial oversight, as well as expert advice to the Los Angeles County Board of Supervisors and other county departments, including the Los Angeles County Department of Children and Family Services and Los Angeles County Department of Mental Health. Hahn is also a strong advocate for transparency and accountability in government, and has worked to improve the office's website and financial reporting, as specified in the California Public Records Act and California Government Code.