About the Auditor
I. ABOUT THE AUDITOR
1.0 Biography & Resume
Jeff Hatch has combined a career in financial management and communications with public policy involvement as a founder of the Coalition for Utah's Future and Envision Utah. During his 2 1/2 years in office, Jeff has made upgrading the technology and tools used for financial and management information his top priority. Through Jeff's leadership, approval of a new tax administration system is nearly complete. Recent and regular updates to the website should allow residents to view budget information for all county organizations.
Jeff received his bachelor's degree in Communications from Stanford University. After completing a dual masters program in Journalism and Business Administration at Columbia University, he returned to Utah to join the family's media business. Responsibilities covered all aspects of management of newspaper, radio and television broadcasting and real estate properties, including serving as Chief Financial Officer for the combined companies and as President/General Manager of KUTV Channel 2 in Salt Lake. After CBS acquired KUTV in 1995, Jeff became Executive Director of the Utah Information Technology Foundation, managing a Department of Labor grant for retraining displaced IT professionals. In 1998, Jeff Hatch acquired the Murray and Valley Eagle newspapers restoring the Green Sheet name and reviving local community news. After selling the newspaper late in 2000, Jeff started consulting in marketing and established a financial planning practice with Lincoln Financial Advisors.
Highlights of Jeff Hatch's community service include 20 years as officer and Director of Coalition for Utah's Future and Envision Utah, 8 years as a trustee of Southern Utah, Chairman of Pioneer Craft House in South Salt Lake City, and membership in the Salt Lake City Rotary Club. He has participated in political campaigns of many Democrats, from Congressman Wayne Owens to Mayor Peter Corroon.
Jeff is married to Margaret 'Peggy' Hatch, a psychologist with a private practice in Salt Lake City. They have three children, Evelyn, Christine, and Andrew, and three grandchildren. In his spare time, Jeff enjoys classical music, backcountry skiing and hiking.
2.0 Statutory Duties
The County Auditor is an elected official who, by State and County Ordinance is the Chief Budget Officer of the County. The Auditor issues the Comprehensive Annual Financial Report (CAFR), prepares the annual budget and 5 year plan, reviews debt and bonding, pays County bills and issues payroll. The Auditor shares management duties regarding the real property tax system with the Recorder, Assessor, and Treasurer. The Auditor's Tax duties include computing and issuing real property tax valuation notices, administering the appeals process, reconciling tax collections, and conducting the annual tax sale of delinquent properties. The Auditor also conducts audits of individual County organizations to evaluate both financial controls and program performance.
3.0 Accomplishments
The Salt Lake County Auditor's Office has been instrumental in helping the County to secure and maintain a "AAA" bond rating. This is the highest bond rating from all three major bond rating agencies. Salt Lake County is one of only 11 counties in the U.S. that maintain a AAA or "Triple Triple" bond rating from all three national bond rating agencies.
The Auditor's Office has also received numerous awards for excellence in financial reporting, including recognition for Excellence in Reporting by the Government Finance Officers Association, the principal organization for public finance professionals in the United States.
II. AUDITOR's OFFICE ORGANIZATION
The Auditor's Office has 4 divisions: Accounting & Operations, Internal Audit, Management & Budget, and Tax. More detail can be seen by viewing the offices' organization chart.
III. ABOUT THE ACCOUNTING & OPERATIONS DIVISION
Accounting & Operations is responsible for managing the County's general accounting, accounts payable,
payroll and capital asset operations.
1.0 Accounting
The accounting section administers the County's financial system. This includes among others, the following duties:
- Authorize and process financial system transactions,
- Maintain the financial system chart of accounts and system controls,
- Provide training to fiscal personnel,
- Prepare and distribute monthly financial statements,
- Advise on internal control structures, design and use of documents and records, and safeguards of assets and records,
- Coordinate the annual Independent Audit,
- Prepare the Comprehensive Annual Financial Report (CAFR); participates in the GFOA Certificate of Achievement for Excellence in Financial Reporting,
- Manage County-wide accounts receivable,
- Enter cash receipts, and reconcile depository accounts to Treasurer's balances,
- Prepare federal and state payroll tax returns and makes associated deposits,
- Provide assistance and information in support of bonded debt issues, Tax & Revenue Anticipation Note (TRANS) issues, and subsequent monitoring and reporting.
2.0 Capital Assets
The Capital Assets section administers the capital asset subsystem of AFIN. They develop County-wide property policies and procedures, which contain the proper internal controls to safeguard County property and assets. Capital Assets also supervises capital asset accounting, including the tagging and inventorying of assets. The latter includes coordination with all County organizations to train capital asset property managers.
3.0 Payroll
The payroll section coordinates with Human Resources, IS and organization payroll coordinators to facilitate payroll distribution. Specific tasks required for payroll distribution include a review, audit and approval of all organizational payrolls prior to payroll processing. Ongoing duties include providing technical training and support for payroll coordinators, and efforts to improve the payroll system. The Payroll section also issues manual payroll warrants, resolves payroll problems, and oversees the processing of personnel actions and payroll for Auditor payroll units.
4.0 Accounts Payable
Accounts Payable is responsible for issuing payments or warrants to vendors who have claim upon the County. To perform this responsibility, the Accounts Payable section:
- audits all claims and disbursements,
- expedites payments to vendors,
- researches and resolves A/P inquiries and problems,
- provides technical training and support for organization purchasing/accounts payable technicians,
- coordinates administration of the purchasing system with Contracts & Procurement and Information Systems.
Accounts payable is also responsible for 1099 reporting, supervising the system of imprest accounts, and for handling requests for travel payments.
IV. ABOUT THE INTERNAL AUDIT DIVISION
The Internal Audit Division conducts audits of County agencies, by authority of Utah State Code Annotated Section 17-19-1 (3) (d). To ensure that County resources are properly safeguarded and used efficiently and effectively, the internal audit division conducts financial, performance, and information technology audits of County organizations. Special assignments are also completed as requested by County officials. Audits and related activities performed include:
Reviews of the performance focusing on:
- Programs and operations
- Internal controls and compliance
- Business processes
- Information technology (IT) support of 'agencies' business processes
- Other reviews, investigations, and studies at the request of the governing body, department heads, and other elected officials
- Preparation of an annual audit schedule based on updated risk assessment.
- Provides IT and systems support for the Auditor's business operations
- Delivers systems, database, development, and operational support
- Providing staff with a current, reliable, and secure IT environment
- Collaborates with County Information Services (IS) to obtain technical resources and expertise in support of ongoing IT needs
- Develops working technical expertise to support Auditor's core business application
- Provides technical input into strategic plans to ensure the technology meets ongoing business requirements
- Implements IT solutions using a common project management approach
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Updates and maintains IT operational efficiency and effectiveness through
- Secure and stable networked server environment
- Critical systems backup and redundancy
- Reduction of potential single-points-of failure
- Efficient, secure data-storage capability
- Establishes, maintains, and monitors proper licensing for work stations, servers, operating systems and applications
Internal Audit Division Reports and Letters can be located by searching the Index of Audit Publications.
V. ABOUT THE MANAGEMENT & BUDGET DIVISION
Management & Budget administers the Auditor's duties as the County Budget Officer. These responsibilities include:
- Revenue and fund balance projections
- Preparation of the County Tentative Budget
- In collaboration with Mayor and Council staff, preparation of the annual County Budget Plan in accordance with Government Finance Officers Association criteria
- Financial analysis for elected officials and executive management
- Budget administration within the County's general ledger system
- System administration for the Budget Reporting and Analysis Support System (BRASS)
The Management & Budget Division is also responsible for the overhead cost allocation plan, the A-87 plan (for grants), contract review, and fiscal administration of the Capital Projects Revolving Fund, Employee Service Reserve (ESR) Fund, and the Bond Debt Service Fund.
With respect to the budget process, the division maintains a system of budgeting which complies with State Law and County Ordinance. This includes the required funds and accounts, the appropriate basis of accounting & budgeting, and the preparation of budgets. For budget reports, see the Index of Official Budget Documents
Management and Budget projects all property and non-property tax revenue and undesignated fund balances. The division also reviews operating revenue projections prepared by all County organizations and, when necessary, adjusts projections (in consultation with management of the organization). Revenue and fund balance projections are provided to policy makers and executive management. After the County Council has completed their recommended budget for the upcoming fiscal period, the division provides for public inspection of the same and arranges for required notices for public hearings. On an ongoing basis, the budget division staff monitors appropriations and expenditures to ensure adherence to the adopted budget.
As part of the Management and Budget Division, the Benefits section staff oversees the recording of all accounting transactions affecting the ESR Fund. This section is also responsible for preparing the budget request for this fund for the upcoming fiscal period. The benefits section also monitors year-to-date expenditures in the fund in comparison to the adopted budget. Benefits staff prepares revenue and expenditure forecasts and make recommendations to County management to assist them in making decisions which affect the fund. Forecasts consider current fund utilization in combination with anticipated changes and policy decisions. The Benefits section also acts as coordinator for the retirement, 401(k), and 457 plans.
VI. ABOUT THE TAX DIVISION
The Auditor's Tax duties include computing and issuing real property tax valuation notices, administering the appeals process, reconciling tax collections, and conducting the annual tax sale of delinquent properties. To perform these duties, the Division addresses problems and complaints, and responds to public requests for help or information. The Division is also responsible for assisting all governments in establishing their tax rates and receipt and settlement of all monies due each from the tax system. As the Clerk of the Board of Equalization, the Auditor is statutorily responsible for: Tax Rate Setting; Appeals to the Utah State Tax Commission; Settlement and reporting of taxes; Auditor's Final Tax Sale Review and audit of all tax rolls and records; Redevelopment review and reports; Bonding certificates; Exempt property; Assessment and Tax Roll changes; Truth in Taxation Notice; Addressing; Fiduciary capacity with other Governments'; Studies and analysis. All of these duties must be performed within their statutory provisions and be completed by the statutory deadlines.
Last revised: October 6, 2009
