Editing California State Controller (section)

==Powers and duties==
As California's [[chief financial officer|chief fiscal officer]], the state controller has broad superintending authority over the accounting and disbursement of state and local government finances.<ref>{{Cite web|url=https://www.sco.ca.gov/eo_about_func.html|title=State Controller's Functions|publisher=California State Controller's Office|access-date=October 1, 2021}}</ref> As such, the state controller:
* Acts as the state's accountant. This entails maintaining the statewide accounting system, issuing reports on the financial condition of the state, approving claims against the state, administering payroll for state employees, ordering deposits into the [[California State Treasurer|state treasury]], and drawing checks and approving electronic fund transfers.
* Administers California's unclaimed property laws. As such, the state controller audits holders of unclaimed property, safeguards unclaimed property reported to the office, and works to return unclaimed property to its rightful owners.
* Audits public funds spent by state agencies. The state controller is the internal auditor of California state government, examining the internal controls of state agencies, the state lottery, and oil and gas lease royalties to assure operational effectiveness and efficiency, reliable financial reporting, and legal compliance. A separate [[California State Auditor|state auditor]] serves as the external auditor for the whole of state government and reports exclusively to the [[California State Legislature|state legislature]] on state agency financial management and performance.
* Supervises local government finances. As part of this function, the state controller has broad discretion to audit state funds spent by local governments and prescribes uniform accounting, budgeting, and financial reporting systems applicable to nearly 5,000 counties, cities, towns, school districts, local housing authorities, rural development authorities, and all other political subdivisions of the state. Likewise, the state controller reviews the annual financial and single audits performed by external auditors on behalf of California's local governments for conformity with the law and government auditing standards. Separately, the state controller collects, apportions, and distributes property taxes and other state aids among the many counties, cities, towns, and school districts.

Aside from the office's functional responsibilities, the state controller serves on over 70 boards and commissions, including the [[California State Lands Commission]], [[CalSTRS|California State Teachers’ Retirement System]], [[CalPERS|California Public Employees’ Retirement System]], [[California Board of Equalization]], [[California Franchise Tax Board]], California Pollution Control Financing Authority, the California Debt Limit Allocation Commission, California Alternative Energy Source Financing Authority, the California Education Facilities Authority, and the [[California Victim Compensation Board]], among others.<ref>{{Cite web|url=https://www.sco.ca.gov/eo_about_boards.html|title=Boards and Commissions|publisher=California State Controller's Office|access-date=October 1, 2021}}</ref>