0840 State Controller
Program Descriptions

10 - ACCOUNTING AND REPORTING

The Division of Accounting and Reporting 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; approves county cost allocation plans; monitors the cash flow of the General Fund; prescribes uniform accounting procedures and formatting guidelines for presentation of budget data for counties and special districts; administers and collects estate and inheritance taxes; collects delinquent insurance and motor vehicle fuel taxes and petroleum and gas assessments; 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; maintains the recently suspended Property Tax Postponement Program for senior and disabled citizens; administers the statewide discharge from accountability program in conjunction with the California Victim Compensation and Government Claims Board; collaborates with the Department of Finance, the Treasurer, and the Department of General Services to develop, implement, utilize, and maintain the Financial Information System for California (FI$Cal) system to ensure best business practices; provides technological consulting, tools, and services regarding the Controller's accounting system to internal and external stakeholders; and reviews requests from state and local agencies to participate in the State's Interagency Intercept Program operated on behalf of the State Controller's Office by the Franchise Tax Board (intercept of tax refunds or state lottery prizes); and is involved in the processing of offsets, for state agencies only, for unpaid debts owed to those respective state agencies, as administered through the State Controller's Office, Unclaimed Property Division Intercept Program (offset of escheated or unclaimed property being held in the name of a debtor).

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, performing field audits for a variety of state and federal programs, reviewing the single audits reports of local governments and local education agencies that receive "pass-through federal funds" from State agencies; and auditing 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 will replace existing statewide human resource management systems with a fully integrated solution (MyCalPays). Functionality will include employment, payroll, benefits, position management and leave accounting/timekeeping. The new system will enable the state to improve management processes and fulfill its payroll, reporting, and deduction processing obligations accurately and on time. Moreover, the new system will move the state from a transaction-based system to an enterprise database system that supports the business demands of state government.

50 - UNCLAIMED PROPERTY

The Unclaimed Property Division administers the Unclaimed Property Law by notifying owners of their unclaimed property before it is transferred to the State; receiving unclaimed property from banks, savings and loans, and other business firms; and restoring property to the rightful owners.

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. 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.