About Us




The primary responsibilities of the Administration Division are to provide business office support and centralized typing, word processing and general clerical services to the department, and to ensure departmental compliance with all county policies, procedures, ordinances, memoranda of understanding, and directives.


Plan, develop, and monitor the departmental budget. Allocate departmental appropriations by division. Provide departmental salaries/benefits projections and analyses throughout the fiscal year. Prepare Quarterly Revenue Report, monitor and reconcile expenditures and revenues for departmental budget units to the County's financial system--PeopleSoft.

Business Office Support

Responsible for coordinating, monitoring and enforcing departmental payroll policies and procedures. Process, maintain and monitor all personnel transactions and ensure compliance with Fresno County's Personnel & Pay Policies manual and relevant memoranda of understanding. Perform all purchasing, receiving, and accounts payable and receivable functions. Provide contract development and support for departmental services and supplies. Maintain, monitor and account for all departmental assets and supplies. 

Clerical Support

Provide general clerical support to all management, professional and clerical staff in the department which includes: typing, answering and directing telephone calls, photocopying, opening and distributing the incoming mail, and preparing correspondence and related documents for mailing.

Word Processing

Responsible for all departmental word processing services which include: processing routine correspondence, generating form letters, producing contracts, reports, and budgetary documents.


Financial Reports & Audits

The Auditor-Controller/Treasurer-Tax Collector’s (A-C/T-TC) Financial Reporting and Audits Division (FR&A) consists of two main units: Financial Reporting and Internal Audits. These two units work together to inspire public trust in the County’s government by safeguarding the County's financial integrity and ensuring compliance with fiduciary responsibilities and professional mandates.

FR&A provides a variety of accounting and financial reporting services, the largest service being the preparation of the County’s Comprehensive Annual Financial Report (Financial Report). Importance is placed on increasing the accessibility of accurate and timely operational, financial and statistical information to management and to the public.

The division is also responsible for performing independent audits throughout Fresno County, examining and evaluating countywide activities and transactions. The goal in performing these audits is to provide high quality, independent, accurate, and impartial information in accordance with professional auditing standards. FR&A is also responsible for administering the Fresno County Fraud Hotline, reviewing all County contracts, related documents, and cash shortages and overages.

FR&A places high importance on assisting with the improvement of County fiscal processes and mitigating their risk. Additionally, FR&A is committed to its own continuous process.


General Accounting

The primary responsibilities of the General Accounting Division are to ensure the integrity of the automated financial system and all information processed through it; to handle payment of all county obligations through a centralized accounts payable process; and to ensure compliance with the County Budget Act.

Automated Financial System

Responsible for maintaining, monitoring and reconciling all input and output of the PeopleSoft financial management information system, coordinating the year-end closing process for the financial system, and providing periodic reports to various county departments and special districts.

County Budget

Responsible for reviewing the annual budget instructions and forms; tabulating budget requests and subsequent modifications by the County Administrative Office; and, publishing both the Recommended Budget Line Item Detail and Final Budget books. Responsible for the review of all budget resolutions and transfers prior to presentation to the Board of Supervisors and the subsequent adjustments necessary after these items are adopted by the Board. Also responsible for calculations required to determine Fresno County's Proposition 4 appropriation limit.

Contracts/Grants Monitoring

Receive all county contracts, agreements, grant applications, and budget increases and decreases which require approval as to accounting form by the Auditor-Controller/Treasurer-Tax Collector Department. Monitor deadlines, and coordinate timely review and execution of all such documents.

Other Miscellaneous Functions

Several other accounting functions are performed by the General Accounting Division as follows: NSF check processing, fixed asset accounting, Council of Government revenue accounting and distribution, fund additions and deletions.



Administer the County Payroll. Process payroll for county employees on a biweekly basis. Input time sheet data into the payroll system. Process wage garnishments and remit payments to the appropriate agencies. Process payroll expenditures for the various county departments. Process annual leave adjustments for employees. Prepare quarterly and annual reports for income tax withholding to federal and state agencies. Process overtime adjustments in accordance with the Fair Labor Standards Act provisions. Compute payoffs of accrued annual leave for terminating employees. Remit payments to agencies for various employee payroll deductions, such as health insurance and union dues. Distribute various payroll reports to county departments. Process payroll for distribution to financial institutions.


Revenue Collection

The Revenue Collections was established as a centralized collection and original billing facility, providing agencies and departments within the County a professional collection and billing service for the resolution of debts owed to Fresno County. Using collection enforcement techniques comparable to those used in the business sector and always mindful of the County's interest in the welfare of its residents, the Revenue Collections ensures that, whenever possible, the taxpayers of Fresno County are not required to bear the added burden of indebtedness that is the legal responsibility of a specific individual.

Central Collections

This office maximizes Fresno County's revenue by collecting delinquent accounts. Collectors review and evaluate delinquent accounts to determine effective collection methods. They also perform follow-up contacts to ensure payment of accounts. Documents are prepared to secure agreement by debtor to pay delinquent accounts. When necessary, the Revenue Collections pursues legal action to recover public funds.

Original Billings

The Revenue Collection provides original billing services for some county departments. Charges assessed are made and billed based on the program criteria.

Agency Assignments

The Revenue Collections utilizes the services of collection agencies to augment the collection/recovery efforts of the division.

Discharge From Accountability

Applications from Fresno County departments for discharge from accountability are administered by the division in accordance with the legal requirements of Government Code Section 25258. As permitted by Government Code Section 25259.5, the Board of Supervisors has authorized the Auditor-Controller/ Treasurer-Tax Collector to grant discharge from accountability.


Special Accounting

The Special Accounting's primary responsibilities are to calculate countywide tax rates, maintain records on long-term bond indebtedness and process bond principal and interest payments for various entities; validate special district checks and process various check types via the County's financial system.

The Special Accounting Division is also charged with preparing the County-Wide Cost Allocation Plan. The "Cost Plan" is developed in accordance with Office of Management and Budget (OMB) A-87


Tax Collection

The Tax Collection's primary responsibilities are to collect secured and unsecured taxes for all County taxing agencies; ensure the integrity of both manual and automated accounting controls of the various tax rolls; provide information to the general public, governmental agencies and other county departments.

Tax Bill Mailing

Current Secured Tax Bills for FY 2018-19 are scheduled for mailing in October 2018. The first installment is due on November 1, 2018 and will become delinquent if not paid by December 10, 2018 at 5:00 PM. The second installment is due on February 1, 2019 and will become delinquent if not paid by April 10, 2019 at 5:00 PM. When December 10 or April 10 falls on a Saturday, Sunday, or legal holiday, the hour of delinquency is 5:00 PM the following business day.

Collection of Taxes

The Tax Collector is responsible for mailing secured and unsecured tax bills, processing tax payments, reprocessing of rejected payments, issuing refunds for duplicate payments and overpayments, issuing mobile home tax clearances, issuing vessel registration clearances, and establishing and monitoring installment plans for redemption of delinquent parcels.

The Tax Collector is responsible for the daily monitoring of payments applied in the Property Management Information System, maintaining manual and automated controls of the various tax rolls and settling of accounts with the Special Accounting Division.

Tax Defaulted Property

The Tax Collector is responsible for maintaining tax-defaulted property (secured delinquent) tax records. This includes preparing all required notices of payment due, courtesy notices and required publications, preparing and recording Notices of Power to Sell and releases, and scheduling the actual sale of tax defaulted property and maintaining the appropriate records.

Public Service Information

The Tax Collector is responsible for providing property tax information to the public, governmental agencies and other county departments. This includes preparing correspondence and reports, mobile home tax clearances and vessel registration clearances, tax status letters, certifications of taxes paid, certificates of lien and lien releases, and certifications of subdivision and parcel maps.

Tax Exemptions

The Tax Collector does not grant tax exemptions. The Assessor is responsible for monitoring and issuance of any tax exemptions. Please visit the Assessor's page for more details and the necessary forms.



The Treasurer Division's primary responsibilities include depository for funds of county departments and other public agencies; developing and administering the short-term borrowing program; invests all available funds deposited in the County treasury; business licensing for the County; and collecting and processing of property tax and revenue reimbursement payments.

Depository of Funds

The Treasurer serves as the depository for funds of county departments and other public agencies required to have funds on deposit with the County Treasury. The Treasurer is responsible for investing pooled funds. Cash flow analysis is performed daily, and six-month cash flow projections are maintained quarterly for the investment of funds. Interest is apportioned quarterly to funds in the Treasurer's investment pool.

Property Tax and Revenue (Central Collections) Processing

The Treasurer is responsible for the collection of tax payments and revenue reimbursement payments over the counter. The payments are processed through a remittance processor that posts payments to the property tax roll and revenue reimbursement accounts receivable system. The system also encodes the payment for deposit to the county’s service bank.

County Donations

Responsible for the accounting of county donations received by departments. Monitor donations to ensure compliance with the Fresno County Management Directives. Prepare Quarterly Donations Report to the Board of Supervisors.