Accounting Operations and Systems
This division's primary mission is to control the financial activities of the City. The division certifies contracts, pays vendors, approves personnel requisitions and reviews, monitors, controls, and projects departmental expenditures on a continuous basis to assess overall fiscal condition. The division assists departments to achieve fiscal compliance, accuracy, timeliness and meaningfulness for the resulting financial information. The division is also responsible for the producing the City's annual audited financial statements including the Comprehensive Annual Financial Report (CAFR), the Single Audit Report, and other reports required by federal, state, and local regulations, as well as the Countywide Cost Allocation Plan (COWCAP). Other functions include developing and maintaining citywide financial systems, system policies, procedures, training, security, and documentation.
The Administration Division provides administrative support for the Controller's Office. The division manages the Controller's Office budget, finance, contracts, information technology, personnel, and administrative support areas of the Office. It is responsible for examinations for the accounting, auditing, and high-level payroll classifications for the City and County of San Francisco. It also administers the 1649 Accountant Intern Program.
Budget and Analysis
The Budget and Analysis division provides fiscal management oversight, budgetary planning and public policy analysis for City. This division includes four operating units: 1) Budget, 2) Revenue, 3) Property Tax, and 4) Reconciliation. The division provides information to a wide range of customers, including the Mayor, Board of Supervisors, City departments, rating agencies, community stakeholders, and the press.
City Services Auditor
The City Services Auditor has broad authority for:
- Benchmarking, performance management, and 'best practices' comparison of San Francisco's services relative to other public agencies;
- Conducting financial and performance audits of City departments, contracts and functions;
- Performing regular oversight of the City's contracting procedures, including developing model criteria and terms for Requests for Proposals;
- Maintaining a whistleblower complaints hotline and website and conducting investigations regarding waste, fraud, and abuse of City resources; and
- Completing specified annual assessment and reporting activities.
eMerge division is responsible for providing efficient and effective central employment management systems supporting human resource, payroll, benefits administration, time reporting and absence management business functions across all City departments, school districts and courts. Division business analysts, technical designers, trainers and organizational change specialists maintain and enhance a group of licensed and hosted business automation products and systems. Through Project eMerge, the division leads the City-wide implementation of the Oracle PeopleSoft Human Capital Management (HCM) suite of modules through a series of planned functional and technical releases.
Office of Economic Analysis
The Office of Economic Analysis identifies and reports on all legislation introduced at the Board of Supervisors that might have a material economic impact on the City, as determined by the Office. It analyzes the likely impacts of legislation on business attraction and retention, job creation, tax and fee revenues to the City, and other matters relating to the overall economic health of the City. The Office also prepares the Controller's Monthly Economic Barometer, the Mayor's Quarterly Economic Briefing, and supports the City's economic and workforce development policy efforts.
Office of Public Finance
The Office of Public Finance is responsible for issuing and managing the City's general fund debt obligations. Its mission is to provide and manage low-cost debt financing of large-scale, long-term capital projects and improvements that produce social and economic benefit to the City and its citizens while balancing market and credit risk with appropriate benefits, mitigations and controls.
- Maintain cost-effective access to the capital markets with prudent policies.
- Maintain moderate debt and debt service levels with effective planning and coordination with City departments.
- Meet significant capital demands through debt financing and alternate financing mechanisms such as public/private partnerships.
- Achieve the highest practical credit rating.
Payroll & Personnel Services
The division provides payroll/personnel services for 27,000 employees of City departments and ensures compliance with City, State, and Federal tax, wage and hour regulations. The division receives and processes large volumes of automated input and over 160,000 paper documents annually which result in the issuance of about 800,000 paychecks.