It is important that government performs its duties in compliance with laws, policies, established procedures, and sound management practices. Equally important is accountability for the use of public funds.
Recognizing these principles, the County Comptroller has established and maintains the County Audit Division (County Audit). Internal auditing is an independent appraisal activity that evaluates whether management has effectively and efficiently carried out its responsibilities. Through this evaluation activity, recommendations are made to improve operations. County Audit also reviews allegations of fraud, waste and abuse and enforces collection of the County's Tourist Development and Public Service taxes.
The Comptroller is responsible for keeping accurate minutes of each meeting and action of the Board of County Commissioners. In addition to the minutes, copies of supporting documents and audio recordings are also available from the Clerk of the BCC Department. As Clerk of the BCC, the department also handles the Value Adjustment Board process, serving as clerk to the elected and appointed members of the Value Adjustment Board and assisting property owners in their challenge of assessed property value.
The Comptroller Information Technology Division provides computer, network, and systems support services to all offices of the County Comptroller. The Comptroller's databases exceed 15 million records .
As Recorder, the County Comptroller records, creates an index, and archives all of the documents that create the Official Records of Orange County. These documents include, but are not limited to: Deeds, Mortgages, Satisfactions, Claims of Lien, Final Judgments and Orders, Notices of Commencement, and Declarations of Domicile. In addition, tax deed sales are performed by this department.
In accordance with established Federal Law, Internal Revenue Codes, State Statutes, Personnel Policy Regulations, Bargaining Union Agreements, and Orange County Charter and Resolutions, the Payroll Department issues payroll checks and provides direct deposits for approximately 8,100 employees in over 300 different departments and divisions for biweekly payments of salaries and wages for a yearly total of $328 Million.
The Property Accounting Department is responsible for maintaining the accounting records on all real and tangible personal property (land, buildings, and equipment) acquired or disposed of by the County and constitutional officers, with the exception of the Orange County Sheriff. In addition, this department performs an annual independent inventory of all tangible personal property (equipment), which ensures the proper accounting of public assets. Property Accounting also auctions surplus equipment and vehicles.
The Comptroller is the designated custodian of records and retention for her own operations, as well as for all organizational units of the Board of County Commissioners and certain other Orange County constitutional officers. The Records Management Department approves and oversees the schedules for storage and destruction of all documents, papers, letters, maps, books, tapes, photographs, files, and visual and sound recordings. The department operates the Records Center, at which some 60,000 cubic-foot boxes of records are stored while waiting to meet their approved destruction date.