0840 State Controller
0500100 - 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 for presentation of financial data for local governments; 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 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 and implement the Financial Information System for California (FI$Cal) system to ensure best business practices; and participates in offsetting monies owed to the state.
0500200 - 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 auditors, performs field audits for a variety of state and federal programs, reviews the single audits reports of local governments and local education agencies that receive "pass-through federal funds" from state agencies; and audits major businesses for compliance with the Unclaimed Property Law.
0500300 - PERSONNEL/PAYROLL SERVICES
The Personnel/Payroll Services Division administers the state's payroll, employment history, the automated travel expense reimbursement system, 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 Human Resources, Judicial Council, Department of Finance, and 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 was initiated to replace existing statewide human resource management systems with a fully integrated solution (MyCalPAYS). The project is currently suspended until a comprehensive project assessment is completed.
0500400 - UNCLAIMED PROPERTY
The Unclaimed Property Division administers the Unclaimed Property Law by providing one central source for owners to claim their property; 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 providing outreach and education for California businesses holding unclaimed property.
0500500 - DISBURSEMENTS
The Disbursements Bureau provides services to all state Agencies, Departments and Boards; the primary responsibility being to produce and mail or deliver all payments of the state's obligations after auditing and clearance through control accounts, including personal income tax refunds, payroll, and retirement payments. Disbursements also provide post issuance services, including, but not limited to disposition of undeliverable warrants; lost warrant duplication; and the maintenance and production of paid warrant images.
9900100 - ADMINISTRATION
The Executive Office and the Administration 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, budgeting, human resources, accounting information systems, and business services. 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.