County auditor serves as the chief fiscal officer for Los Angeles County, overseeing a complex system of public finance that touches every department and agency. The county auditor duties encompass preparing the county auditor annual report, reviewing county auditor financial statements, and conducting county auditor audit procedures that verify the legality of expenditures. In the county auditor job description, responsibilities range from county auditor budget analysis and county auditor procurement oversight to managing county auditor internal controls that safeguard taxpayer dollars. Staff must meet county auditor training requirements and hold appropriate county auditor certification to ensure competence in modern audit software tools. Daily work includes evaluating county auditor performance metrics, testing accounting controls, and coordinating with external auditors during the county auditor audit schedule. By maintaining rigorous documentation and transparent processes, the office builds public trust while supporting the county auditor role in local government. These efforts also support the county auditor annual financial disclosure that citizens can review online.
county auditor maintains a high level of openness by publishing the county auditor annual report and releasing county auditor financial statements that detail revenue sources, expenditures, and fund balances. The office manages county auditor public records request workflows, ensuring that citizens receive timely access to documents such as meeting minutes and procurement data. Ongoing county auditor transparency initiatives include a county auditor tax levy review procedure that examines proposed levies for fairness and fiscal impact. Regular county auditor compliance audit cycles verify that all operations follow state statutes and county auditor ethics guidelines, while the department tracks county auditor performance metrics to measure efficiency and accountability. Election cycles trigger strict adherence to the county auditor election filing deadline, and any county auditor vacancy appointment follows established legal procedures. Employees benefit from county auditor retirement benefits and are required to engage in county auditor continuing education, often using advanced county auditor audit software tools. The team follows a disciplined county auditor audit schedule, supports county auditor public finance management, enforces county auditor internal controls, and upholds a county auditor whistleblower policy that protects individuals who report concerns.
How to Search county auditor
You can search the county auditor online through the Los Angeles County Auditor-Controller’s public website. The portal gives you direct access to financial records, budget documents, audit reports, and meeting minutes. Comprehensive public services and department administration across los angeles county ca are coordinated through official county divisions. You do not need an account to view most public records on the site. The system works on desktop computers, tablets, and mobile phones with an internet connection.
**Official Search Portal**: https://auditor.lacounty.gov/
**Steps to Search**
- Open your web browser and go to the Los Angeles County Auditor-Controller website at https://auditor.lacounty.gov/.
- Look at the top menu bar and click on the section labeled “Records” or “Reports” based on what you need to find.
- Type the name of a department, fund, fiscal year, or document title into the search box on the page.
- Filter your results by date, document type, or department using the drop-down menus shown next to the search box.
- Click on the file name or report link to open the document in your browser, or right-click to save a copy to your computer.
- Contact the office by phone at (213) 974-0390 if you cannot find a specific record through the online portal.
Los Angeles County Auditor Office
The county auditor serves as the chief financial officer for Los Angeles County. The office manages how the county records, reviews, and reports every dollar that flows in and out of public accounts. You can rely on this office to keep the county’s books in order and to share that information with the public. The work done here affects every resident who lives in Los Angeles County.
Purpose of the Auditor’s Office
The main purpose of the county auditor office is to protect public funds and to make sure every dollar is used for its intended purpose. The office tracks income from taxes, fees, and grants, and it tracks payments made to vendors, contractors, and employees. You can use the records this office keeps to verify how the county spends your tax dollars. The office also acts as a check on other county departments to prevent waste, fraud, and abuse.
Auditor’s Legal Authority
The county auditor operates under the laws of the State of California and the rules of Los Angeles County. State law gives the auditor the power to examine all financial records held by county departments. County charter sections also spell out the duties and limits of the office. You can read these legal references in the County Charter and the California Government Code to learn more about the auditor’s authority.
Role in Los Angeles County Government
The county auditor works alongside the Board of Supervisors, the Chief Executive Office, and other elected leaders. The office sits as an independent branch that reports findings without taking sides on policy matters. You can see the auditor’s role in action when budget hearings take place and when audit reports reach the public. The office helps elected leaders make smart choices based on clear financial data.
Core Functions of the Office
The county auditor performs several core functions that keep the county running. The office processes payments, keeps the general ledger, prepares financial reports, and runs audits on county departments. You benefit from these functions because they create a clear paper trail for every transaction. Each function follows standard accounting rules set by the government and professional groups.
Los Angeles County Auditor Duties
The county auditor duties cover a wide range of tasks that support good financial management. The office handles daily accounting, reviews spending, and watches over county funds. You will find that these duties form the backbone of how the county manages its money. The duties follow state law, county rules, and standard accounting practices.
County Accounting
County accounting is the daily work of recording every financial event in the county’s books. Staff members post receipts, payments, and adjustments to the right accounts. You can ask to see these entries through public records requests. The accounting work uses a system that groups similar transactions together for easy review.
Financial Transaction Review
Every financial transaction passes through a review before it is posted to the books. Reviewers check the amount, the vendor, the account code, and the approval. You can trust that each payment has at least one set of eyes on it before the money leaves the county. This review step helps catch errors and stop improper payments before they happen.
Fund Oversight
Fund oversight means watching how money moves between different county funds. Each fund has its own rules about what the money can pay for. The auditor checks that money stays in the right fund and gets used for the right purpose. You can review fund balances on the public reports posted to the website.
Accounting Controls
Accounting controls are the rules and tools that keep financial records safe and accurate. These controls include password protection, approval limits, and separation of duties. You benefit from these controls because they lower the risk of mistakes and theft. The auditor tests these controls on a regular schedule to make sure they still work well.
Financial Documentation
Financial documentation includes invoices, contracts, receipts, and any paper or digital file that supports a payment. The auditor keeps copies of this documentation in a safe place for the time required by law. You can request copies of certain documents through a public records request. The documentation serves as proof that the county spent money for a valid reason.
Los Angeles County Budget Administration
The county auditor plays a key part in how the county plans and spends its money each year. The office works with departments, the Chief Executive Office, and the Board of Supervisors during the budget cycle. You can see the results of this work in the annual budget book and in spending reports posted online. The budget process follows a set schedule that gives the public time to weigh in.
Annual Budget Process
The annual budget process starts months before the new fiscal year begins. Departments submit their spending plans, and the auditor reviews each request for accuracy. You can attend budget hearings to hear the discussion in person or watch them online. The final budget is adopted by the Board of Supervisors before the start of the fiscal year on July 1.
Budget Appropriations
Budget appropriations are the legal limits on how much a department can spend in a year. The auditor tracks each appropriation to make sure departments do not spend more than they were given. You can look at the budget book to find the appropriation for any department or program. The auditor flags any department that gets close to its limit so leaders can act in time.
Department Spending
Department spending is the actual amount of money a department uses during the year. The auditor records each payment against the right appropriation. You can compare budgeted amounts to actual spending in monthly or quarterly reports. These reports help you see how well a department sticks to its plan.
Budget Amendments
Budget amendments happen when departments need to change their spending plans during the year. The auditor reviews each amendment to make sure it follows county rules. You can find amendment records in board meeting agendas posted online. Amendments need approval from the Board of Supervisors before they take effect.
Remaining Budget Balances
Remaining budget balances show how much money a department has left to spend. The auditor reports these balances on a regular basis. You can use this data to see which departments used most of their budget and which ones saved money. End-of-year balances often roll into the next year’s budget or get returned to the county’s reserve funds.
Los Angeles County Financial Records
The county auditor keeps detailed financial records for every part of county government. These records form the official record of how the county collects and spends money. You can search for these records by department, fund, or fiscal year through the public portal. The records follow standard formats that make them easy to read and compare.
General Ledger
The general ledger is the main book of accounts for the county. It shows every financial transaction sorted by account type. You can request a copy of the general ledger for a specific time period. Auditors, vendors, and members of the public use the general ledger to verify financial activity.
Fund Records
Fund records track the money in each individual fund, such as the general fund or road fund. Each fund has its own ledger that shows income, spending, and current balance. You can ask the auditor for fund records to understand how a specific fund is performing. These records help you see if a fund has enough money to meet its goals.
Receipts and Disbursements
Receipts show money coming into the county, and disbursements show money going out. The auditor records each receipt and each disbursement in the right account. You can search for receipts and disbursements by date, vendor, or department. The records give you a clear picture of the county’s cash flow over time.
Accounts Payable
Accounts payable is the list of bills the county owes but has not yet paid. The auditor reviews each bill before it goes out for payment. You can look at accounts payable reports to see what the county plans to spend in the near future. These reports help vendors track when they will receive payment.
Financial Reconciliations
Financial reconciliations match county records against bank statements and other outside reports. The auditor runs these reconciliations every month. You can request reconciliation reports to see that the county’s books match outside records. Reconciliations help catch errors and missing transactions before they grow into bigger problems.
Fiscal Year Records
Fiscal year records cover the full 12-month period from July 1 to June 30 for Los Angeles County. The auditor closes the books at the end of each fiscal year and prepares a summary. You can compare fiscal year records to see trends over time. These records support the annual financial report and help outside auditors review the county.
Los Angeles County Revenue and Spending
The county auditor tracks both the money that comes in and the money that goes out. Tracking revenue and spending helps leaders plan for the future and stay within legal limits. You can use this data to understand the county’s financial health. The records also help you see how much the county depends on each type of income.
Revenue Records
Revenue records show every source of income for the county, including taxes, fees, grants, and other payments. The auditor codes each revenue source so you can search by type. You can see how much revenue the county collected in past years and how that compares to the current year. These records help you understand changes in the county’s income.
Expenditure Records
Expenditure records show every payment the county made for goods, services, salaries, and other costs. The auditor sorts these payments by department and by type of expense. You can search for spending in a specific area, such as public safety or health services. These records help you see where the county’s money goes each year.
Fund Transfers
Fund transfers move money from one fund to another within the county. The auditor reviews each transfer to make sure it follows county rules. You can see transfer records in the financial reports posted to the website. Transfers often happen when one fund needs to pay for services provided by another fund.
Financial Obligations
Financial obligations are commitments the county has made, such as contracts and leases, that will need future payments. The auditor tracks these obligations to make sure the county plans for them. You can ask for a list of obligations for a specific department. This data helps you understand the county’s long-term financial commitments.
Fund Balances
Fund balances show the amount of money left in a fund at a certain point in time. The auditor reports fund balances at the end of each month and at the end of the fiscal year. You can use this data to see how much money the county has set aside. Strong fund balances help the county handle emergencies and avoid short-term borrowing.
| Record Type | What It Shows | How You Can Use It |
|---|---|---|
| General Ledger | All financial transactions by account | Verify specific transactions and balances |
| Fund Records | Activity within a single fund | Track income and spending in one area |
| Receipts Log | Money received by the county | See revenue trends over time |
| Disbursements Log | Money paid out by the county | Review spending patterns by vendor |
| Fund Balance Report | Money left in a fund | Measure the county’s financial health |
Los Angeles County Financial Reports
The county auditor prepares many financial reports that go to the public, the Board of Supervisors, and outside agencies. These reports turn raw data into clear summaries that anyone can read. You can find most reports on the auditor’s website or by filing a records request. Reports follow formats set by state law and by professional accounting groups.
Periodic Financial Statements
Periodic financial statements are issued during the year, often every month or every quarter. The auditor uses these reports to share the latest financial position with county leaders. You can read these statements to see if the county is on track with its budget. The statements include totals for revenue, spending, and fund balances.
Annual Financial Reports
The annual financial report is the most complete summary of the county’s finances for the year. The auditor prepares this report within the time set by state law. You can read the annual report to see the full picture of county finances, including assets, debts, and net position. The report also includes notes that explain the numbers in plain language.
Revenue Reports
Revenue reports break down income by source, such as property tax, sales tax, or state aid. The auditor prepares these reports on a regular schedule. You can use these reports to see how reliant the county is on each revenue stream. Changes in revenue often signal changes in the local economy or in state policy.
Expenditure Reports
Expenditure reports list payments made by each department, sorted by type. The auditor posts these reports to the public website. You can search the reports by department, by program, or by type of expense. These reports help you compare planned spending to actual spending.
Fund Balance Reports
Fund balance reports show the amount of money left in each fund at a set date. The auditor issues these reports along with the periodic financial statements. You can use these reports to see if any fund is running low or has more money than expected. Fund balance data also feeds into the county’s reserve policy.
Required Financial Disclosures
Required financial disclosures are reports the county must file under state or federal law. The auditor prepares these disclosures on the schedule set by each rule. You can find these reports in the same online portal as other financial documents. The disclosures often include details about debts, pensions, and other long-term items.
Los Angeles County Audits and Reviews
The county auditor runs audits and reviews to check that county departments follow the rules and keep accurate records. These audits help find problems before they grow. You can read audit reports on the public website once they are final. The audit work follows professional standards set by groups like the American Institute of Certified Public Accountants.
Internal Financial Reviews
Internal financial reviews are checks that the auditor does on its own work and on the work of county departments. These reviews help the office catch errors early. You can ask about the schedule of internal reviews for a specific department. The reviews also test whether existing controls still work as intended.
Audit Procedures
Audit procedures are the steps the auditor follows during an audit. These steps include reviewing documents, asking questions, and testing samples of transactions. Additional county documentation and official archives are indexed under propertytaxrecords. You can read a description of standard audit procedures in the audit reports. The procedures help the auditor form an opinion on the fairness of the financial records.
Financial Control Testing
Financial control testing checks that the rules and tools in place actually work. The auditor tests things like approval limits, password use, and separation of duties. You benefit from this testing because it lowers the risk of errors and fraud. The auditor reports any weak controls and suggests fixes.
Audit Findings
Audit findings are the results of an audit, including any problems the auditor found. Each finding lists the issue, the cause, and the effect. You can read the findings in the full audit report on the website. Findings help county leaders take action to fix problems and prevent them from happening again.
Corrective Measures
Corrective measures are the steps a department takes to fix an audit finding. The auditor tracks these measures until each one is complete. You can follow up on the status of a corrective measure by contacting the office. The follow-up work makes sure the fix stays in place over time.
Follow-Up Audits
Follow-up audits happen after an audit to check that the department fixed the findings. The auditor runs these audits on a set schedule based on the risk of the issue. You can find the results of follow-up audits in later reports. The follow-up work closes the loop on each finding and keeps the county moving forward.
Accessing Los Angeles County Auditor Records
You can access county auditor records in several ways, depending on the type of record and how fast you need it. The office works to make records easy to find while still protecting private information. Most public records are free to view, though some copies carry a small fee. You can start your search online before deciding whether to visit the office in person.
Online Record Access
Online record access is the fastest way to find most public records. The auditor’s website lets you search by keyword, date, or document type. You can view reports and download them as PDF files. The online portal is available 24 hours a day, seven days a week, from any device with an internet connection.
Public Records Requests
Public records requests are the formal way to ask for records that are not already posted online. You can submit a request by mail, email, or in person. The office responds within the time set by the California Public Records Act. You will get a reply that either provides the records or explains why they cannot be released.
In-Person Requests
In-person requests let you look at records at the auditor’s office during business hours. You can bring a notebook or a phone to take pictures of records for your own use. Staff can help you find the right files and answer basic questions. The office is open Monday through Friday from 8:00 AM to 5:00 PM.
Record Copies
Record copies are paper or digital copies of records you can take with you. The office can print or email copies based on your needs. You may need to pay a fee for large copy jobs. The copy fee covers the cost of paper, ink, and staff time to handle the request.
Certified Copies
Certified copies are official copies that carry a stamp or seal from the auditor. You may need a certified copy for legal or business reasons. The office charges a higher fee for certified copies because of the extra steps involved. You can ask for certification when you place your records request.
Applicable Fees
Applicable fees cover the cost of copying, certifying, and mailing records. The fee schedule is set by county policy and is posted on the public website. You will get an estimate of the fee before the office starts the work. The office may waive or lower the fee in certain cases based on the purpose of the request.
| Access Method | Best For | Typical Cost |
|---|---|---|
| Online Portal | Quick look at common reports | Free |
| Public Records Request | Specific or older records | Possible copy fee |
| In-Person Visit | Viewing original files | Free viewing, copy fees apply |
| Certified Copy | Legal or official use | Higher fee per page |
| Mailed Copy | Records needed by mail | Copy plus postage |
Los Angeles County Financial Transparency
The county auditor supports financial transparency by making records easy to find and easy to read. The office posts many reports online and answers public records requests quickly. You can use these tools to see how the county collects and spends public money. Transparency helps build trust between the county and the people it serves.
Public Financial Information
Public financial information covers reports, budgets, audits, and other data the county shares with the public. The auditor’s office is the main source for this information. You can search the website or contact the office to ask for specific data. The goal is to make public information easy to access for everyone.
Published Financial Reports
Published financial reports include the annual financial report, the budget book, and the audit reports. The auditor posts these reports as soon as they are final. You can download these reports for free in PDF format. The reports use charts and tables to make the numbers easier to understand.
Open Government Records
Open government records are the files that California law requires local agencies to share with the public. The county auditor follows these rules for all financial records. You have the right to ask for these records and to get a response within a set time frame. The office will explain any legal reason if a record cannot be shared.
Public Access to County Finances
Public access to county finances means you can find the data you need without paying high fees or waiting a long time. The auditor’s website acts as the main hub for this access. You can also attend Board of Supervisors meetings where financial reports are presented. The auditor’s staff can answer questions during business hours.
Financial Accountability
Financial accountability means the county can show that it used public money for the right purposes. The auditor supports accountability by keeping clear records and running regular audits. You can read audit reports to see how the office measures up. Accountability helps the public hold leaders responsible for their decisions.
Correcting Los Angeles County Financial Records
You can ask the county auditor to fix a financial record if you find an error. The office has a clear process for handling these requests. Corrections are made in a way that keeps the history of the record intact. The process helps make sure the county’s books stay accurate over time.
Identifying an Accounting Error
An accounting error is any mistake in a financial record, such as a wrong amount or a wrong account code. You may spot the error while reading a report or reviewing a public record. Write down the document name, the date, and the specific issue you found. Clear notes help the auditor fix the problem faster.
Requesting a Record Correction
You can request a record correction by contacting the auditor’s office in writing. Include your name, contact information, and details about the error. The office will review the request and tell you what happens next. Most requests get a response within a few weeks based on the complexity of the issue.
Reconciling Financial Discrepancies
A financial discrepancy is a difference between two sets of records that should match. The auditor reviews both sets of records to find the cause. You can help by providing copies of any documents that support your side of the issue. The office will work with the right department to fix the problem.
Updating Incorrect Information
The auditor updates incorrect information by posting a revised report or a correction note. The original record stays in the system for history. You can ask the office to confirm that the update has been made. The updated information will appear in the next regular report as well.
Preserving Historical Records
Historical records stay in the county’s archives even after corrections are made. The auditor keeps past versions of reports for the time set by law. You can still request older versions of a record if you need to see what was originally filed. The archive helps with research and with audits of past years.
Los Angeles County Auditor vs. Other County Offices
You may hear about several county offices that deal with money and records. Each office has its own role, and the lines between them can seem blurry. The table below shows the main focus of each office. You can use this list to figure out which office to contact for a specific need.
Auditor vs. Assessor
The auditor reviews financial records and reports on how money is spent. The assessor sets the value of property for tax purposes. You would contact the auditor for budget and spending questions. You would contact the assessor for questions about property values and assessment appeals.
Auditor vs. Treasurer
The auditor keeps the county’s books and prepares financial reports. The treasurer manages the county’s cash and investments. You can ask the auditor for copies of financial reports. You can ask the treasurer about cash balances and investment earnings.
Auditor vs. Clerk
The auditor focuses on financial records and audits. The clerk records and keeps official county documents, such as board meeting minutes and ordinances. You can ask the auditor for financial reports. You can ask the clerk for official records of board actions and public notices.
Auditor vs. Controller
In Los Angeles County, the auditor and controller functions are combined into one office called the Auditor-Controller. The office handles both the audit duties and the accounting duties. You can contact this single office for all of the financial record needs listed in this article.
Auditor vs. Recorder
The auditor handles financial records for the county. The recorder keeps real estate records, birth certificates, and marriage licenses. You would contact the auditor for financial reports and budget data. You would contact the recorder for property filings and vital records.
- Auditor: financial records, audits, budget tracking
- Assessor: property value and tax assessments
- Treasurer: cash, banking, and investments
- Clerk: board records, official filings
- Recorder: real estate and vital records
Los Angeles County Auditor Record Limitations
You can ask for most county auditor records, but some records have limits on who can see them. State and federal laws protect certain types of information. The auditor’s office follows these rules when responding to records requests. You will get a clear explanation if a record cannot be released.
Restricted Financial Records
Restricted financial records include files that are still being prepared or that deal with active investigations. The auditor may hold these records back until the work is done. You can check back later to see if the record has been released. The office will tell you the reason for the restriction.
Confidential Information
Confidential information includes personal data such as social security numbers, bank account numbers, and medical records. The auditor removes this data before sharing a record. You will receive a version of the record with the private details redacted. The redaction protects the people named in the record.
Redacted Records
Redacted records are public records with certain parts covered or removed. The auditor uses redaction to protect private or sensitive data. You can still read the rest of the record to get the information you need. The office marks each redaction so you know that something was removed on purpose.
Unavailable Historical Records
Some historical records may be unavailable because of age, damage, or past record keeping rules. The auditor will tell you if a record you want no longer exists. You can ask about other sources for the same information, such as the county archives or the state library. The office can point you to other places to look.
Records Maintained by Other Offices
Some records you may need are kept by other county or state offices, not the auditor. The auditor will let you know if another office holds the record. You can then contact that office directly to make your request. This helps you reach the right place without losing time.
Los Angeles County Auditor Office Contact Information
You can reach the Los Angeles County Auditor-Controller’s office through the methods listed below. The office is open during business hours on weekdays. You can visit in person, call by phone, or send mail to the address shown. The office also keeps an online portal where you can search many records without calling.
Office Location: Los Angeles County Auditor-Controller, 500 W. Temple St., Room 525, Los Angeles, CA 90012
Contact Number: (213) 974-0390
Office Hours: Monday – Friday: 8:00 AM – 5:00 PM
Official Website Search Portal: https://auditor.lacounty.gov/
You can also send written requests and supporting documents by mail to the office address. Include your name, contact information, and a clear description of the records you need. The office will reply by mail or by phone based on the contact details you provide. Public records requests are handled in the order they are received.
Frequently Asked Questions
The Los Angeles County Auditor‑Controller office handles election training, financial reports, public records, and budget reviews. Residents can ask about duties, salary, how to request documents, and where to find meeting minutes. The office works Monday through Friday, 8 AM to 5 PM, at 500 W. Temple St., Room 525, Los Angeles, CA 90012. Phone contact is (213) 974‑0390. Answers below explain common requests and guide you to the online portal.
What are the main duties of the county auditor?
The county auditor oversees election judge training, prepares the annual financial statement, validates tax levy data, and manages procurement oversight. He also records meeting minutes, handles public records requests, and checks internal controls for county departments. Each duty follows state rules, ensuring transparency and accurate public finance management.
How is the county auditor salary determined?
The county board sets the auditor salary each year by resolution. The amount cannot be cut during the auditor’s term. If extra duties are added, the board may approve additional compensation. Salary information appears in the budget package posted on the auditor’s website.
Where can I find the county auditor’s annual report and financial statements?
Visit the official search portal at https://auditor.lacounty.gov/. Choose “Annual Report” or “Financial Statements” from the menu. Files are free to view and can be downloaded as PDFs. The site works on computers, tablets, and phones, so you can access reports anytime.
How do I request public records from the county auditor’s office?
Start by filling out the online request form on the auditor’s website. Include the record type, date range, and your contact details. You may also call (213) 974‑0390 for help. The office will email the documents or let you pick them up during regular hours.
What training does the county auditor provide for election judges?
Training sessions occur at least once every two years and cover voting procedures, chain‑of‑custody plans, and emergency protocols. Judges must attend before they can work at any election. Sessions are free, held at the auditor’s office, and include hands‑on practice with voting equipment.