Division Main Line: (209) 525-6548

The General Ledger Division is responsible for monitoring all funds and accounts of the County. Primary responsibilities include:

• Prepare the County’s Annual Financial Report, which is then audited by an independent CPA firm.
• Review, prior to Board approval, all budgetary entries.
• Prepare numerous reports and claims mandated by State law.
  • Non-compliance with reporting requirements would result in penalties and withholding of State funds to County programs.
• Administer public facilities fees, all capital projects, and County borrowings.
• Quarterly reviews of Stanislaus County Treasury.
• Annual purchasing card audits of County department activities.

The General Ledger Division is also responsible for the County's Cost Allocation Plan.

Cost Allocation Plan (CAP)

The Countywide Cost Allocation Plan is completed annually under the guidelines of the Federal Office of Management Budget Circular A-87. This plan is a distribution of County overhead costs for space, equipment, and services departments to user departments. The cost plan helps the County to assess accurate costs for development of general user fees and grant requests and is audited by the State Controller’s Office annually. Based on this plan, the County recovers $45 million for services provided to Federal and State programs.

Additional responsibilities include:

• Create and distribute financial reports to all Special Districts, School Districts and County departments. 
• Monitor and report on budget level controls.
• Coordinate month-end close activities.

Click on the Auditor Home link to return to the Auditor-Controller main page for links to the County’s most recent Annual Financial Report as well as information about Special District budgets.