10 ACCOUNTING AND REPORTING

The Accounting and Reporting Division maintains uniform and systematic control accounts of all receipts, payments, state fund balances, and bonded indebtedness; reports the financial condition of the state; maintains a database of information and reports on local financial transactions; apportions shared revenues to local governments; administers local mandated cost programs; monitors the cash flow of the General Fund; and prescribes uniform accounting procedures for counties and special districts.

20 AUDITS

The Audits Division determines the legality and accuracy of all claims against the state through the performance of prepayment audits; assures the accuracy of local government claims and financial statements submitted to the state and federal governments by establishing and updating audit guidelines, reviewing audits performed by independent local auditors, and performing field audits for a variety of state and federal programs; and audits major businesses for compliance with the Unclaimed Property Law.

30 PERSONNEL/PAYROLL SERVICES

The Personnel/Payroll Services Division administers the state's payroll, employment history and leave accounting processes in a manner that provides accurate, timely and efficient processing for the users of these systems. The Division pays state employees within the rules of the Uniform State Payroll process; maintains the state's official employment history and leave accounting processes in conformance with the appropriate laws, rules and memorandums of understanding and policies of the participating salary setting authorities; maintains the state's position roster and provides a wide variety of management and user information. The Division works with other entities, e.g., Department of Personnel Administration, Department of Finance, California State University Chancellor's Office, to maximize the efficiency of the state's personnel and payroll functions, while continuing to maintain the highest level and quality of customer service.

The 21st Century Project is a newly created initiative that will result in an integrated Human Resources Management System/Payroll system to replace the state's existing payroll, employment, position management and leave accounting systems and to develop a statewide time and attendance reporting capability. Additionally, the new system will provide significant ad-hoc report capabilities to a broad spectrum of control agency and departmental staff, employee self-service functionality to reduce work for departmental human resources offices and an environment based on electronic workflow.

The Division also administers and maintains the California Automated Statewide Travel Expense Reimbursement System. This system provides a comprehensive solution for effectively managing travel claim processing and reducing the time required to process travel advance and expense reimbursement payments. Per Government Code Section 19822.3, unless exempted, all departments are required to use CalATERS starting July 1, 2009.

40 INFORMATION SYSTEMS

The Information Systems Division develops, maintains, and operates all of the department's mainframe, client-server and web-based systems; and oversees the planning, procurement, use, and maintenance of information technology hardware and software.

50 COLLECTIONS

The Collections Division administers the Unclaimed Property Law by receiving unclaimed property from banks, savings and loans, and other business firms and restoring property to owners; administers and collects estate and inheritance taxes; collects delinquent insurance and motor vehicle taxes; services and collects loans formerly serviced by the Technology, Trade and Commerce Agency (abolished January 1, 2004); refunds gasoline taxes paid on fuel consumed for off-highway purposes; instructs and advises county tax collectors; administers the Property Tax Postponement Program for senior and disabled citizens; and administers the statewide discharge from accountability program in conjunction with the California Victim Compensation and Government Claims Board.

60 ADMINISTRATION AND DISBURSEMENTS

The Executive Office and the Administration and Disbursements Division provide executive direction and support services to programs in the State Controller's Office. The primary responsibilities include the establishment and maintenance of communications between the department and the public, the news media, budgeting, personnel, accounting information systems, and business services. Disbursements' primary responsibility is to produce and mail or deliver all payments of the state's obligations, including personal income tax refunds, payroll, and retirement payments.