Presently, one Chief Accountant manages both the Property Tax and Payroll sections of the Office. Prior to 2006, the Property Tax and Payroll sections were separate divisions managed by different Chief Accountants; however, in 2006, our Office combined both sections underneath one division, managed by one Chief Accountant. Due to the varying nature, scope, and complexity of work assigned to each section, the reorganization eventually resulted in a Supervising Accountant assuming the majority of Chief Accountant duties assigned to the Payroll section. For over a year, a Supervising Accountant has been acting as the Chief Accountant for the Payroll section in a temporary upgrade status.   
  
Presently there are three Chief Accountants within the Office of the Auditor-Controller, assigned as follows:  
  
-Chief Accountant – Property Tax and Payroll Division  
-Chief Accountant – General Accounting/Accounts Payable/Contracts division  
-Chief Accountant – Special Accounting Division  
  
All three Chief Accountants are responsible for overseeing the accounting functions for Contra Costa County in compliance with generally accepted accounting principles and standards, federal regulations, state code sections, MOUs, Board orders, and resolutions. Each Chief Accountant is required to review and study changes in legal and procedural requirements for his/her division’s accounting operations by studying professional and technical material, attending seminars, and participating as a member in his/her professional organization.   
  
During the past couple of years, there have been several changes to Property Tax laws requiring the Chief Accountant’s involvement and technical expertise within the California State Controller’s Association. The Chief Accountant recently completed his term as president of the California State Auditor Controllers Property Tax Committee, and he plays a pivotal role in interpreting and applying property tax laws and establishing uniform, statewide guidelines.   
  
The Payroll division also has a lot of ongoing activity requiring a management position that can establish and implement policies, work with other high-level staff such as the Finance Director, County Counsel, Human Resources Director, labor representatives, etc., and coordinate and complete a multitude of special projects. The duties presently performed by the Supervising Accountant acting as the Chief Accountant in a temporary upgrade status will be permanently assigned to the new Chief Accountant position.