Mission Statement

The General Accounting Division is dedicated to perform all duties with integrity and continuously explores ways to improve the effectiveness and efficiency of our processes as well as services.

Services Provided

The Division consists of two sections:

  • Accounting
  • Accounts Payable

ACCOUNTING SECTION -  provides accounting and financial services to the County departments/agencies. This section publishes the following two key annual financial reports:

Comprehensive Annual Financial Report (CAFR) is a thorough and detailed presentation of the County’s financial position at the fiscal year-end and results of operation for the fiscal year then ended. The CAFR is prepared in accordance with Generally Accepted Accounting Principles and includes audited financial statements. The CAFR is presented in three sections:

  1. Introductory section – includes the transmittal letter, the County’s organization chart, and a list of public officials.
  2. Financial section – is made up of the following components:
  • Independent auditor’s report
  • Management’s discussion and analysis
  • Government-wide financial statements
  • Fund financial statements
  • Notes to the financial statements
  • Required supplementary information
  • Combining financial statements
  • Combining financial schedules
  1. Statistical section – includes additional financial, economic, and demographic information. 

Click here to access the CAFR:

Popular Annual Financial Report (PAFR) is a brief summary of the County’s CAFR. The PAFR is a “Reader’s Digest” version of the CAFR.

Click here to access the PAFR:

ACCOUNTS PAYABLE SECTION - is responsible for handling various functions, which include the following:

  • Check issuance
  • Check reissuance
  • Check status inquiries
  • Signup for e-Payables
  • IRS 1099-miscellaneous reporting

If you need assistance for any of the above activities, please contact Lourdes Catoc, Fiscal Services Supervisor, via (650) 599-1088 or lcatoc@smcgov.org