View source for California State Controller

{{Short description|Chief financial officer of the U.S. state of California}}

{{Infobox Political post
| post = State Controller
| body = California
| insignia = Seal of California Office of the Controller.svg
| insigniasize = 120
| insigniacaption = [[Great Seal of California#Government seals of California|Seal of the California state controller]]
| flag = Flag of California.svg
| flagsize = 135
| flagborder = yes
| flagcaption = [[Flag of California|State flag]]
| image = SupervisorMaliaCohen (cropped).jpg
| alt = =
| incumbent = [[Malia Cohen]]
| incumbentsince = January 2, 2023
| department = [[Government of California]]
| style = The Honorable
| termlength = Four years, two term limit
| formation = [[California Constitution]]
| succession = [[Gubernatorial lines of succession in the United States#California|Seventh]]
| inaugural = [[John S. Houston]]<br/>1849
| website = {{url|www.sco.ca.gov}}
}}
The '''state controller of California''' is a constitutional office in the [[executive branch]] of the [[Government of California|government]] of the [[U.S. state]] of [[California]]. Thirty-three individuals have held the office of state controller since statehood. The incumbent is [[Malia Cohen]], a [[California Democratic Party|Democrat]].<ref>{{cite web|url=https://www.sco.ca.gov/eo_about_bio.html|title=Controller Malia M. Cohen|publisher=California State Controller's Office|access-date=January 3, 2023}}</ref> The state controller's main office is located at 300 Capitol Mall in [[Sacramento, California|Sacramento]].

== Election and term of office ==

The state controller assumes office by way of election. The term of office is four years, renewable once. Elections for state controller are held on a four-year basis concurrently with elections for the offices of [[Governor of California|governor]], [[Lieutenant Governor of California|lieutenant governor]], [[Attorney General of California|attorney general]], [[Secretary of State of California|secretary of state]], [[California State Treasurer|state treasurer]], [[California Insurance Commissioner|insurance commissioner]], and [[California Superintendent of Public Instruction|superintendent of public instruction]].

== 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 role entails maintaining the statewide [[Accounting software|accounting system]], recording and adjusting state agency [[Bookkeeping|transactions]], issuing [[Financial statement|reports]] to stakeholders on the financial condition and operations of the state, approving [[Voucher#Account_voucher|claims]] against the state, administering [[payroll]] to state employees, ordering deposits into the [[California State Treasurer|state treasury]], and drawing [[warrant of payment|warrants]] and approving [[electronic fund transfer]]s.
* 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]] for the state of California and its agencies, examining the [[internal control]]s 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|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 any state funds spent by local governments. Moreover, the state controller 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. Local government accounting and auditing aside, the state controller also reviews the annual [[Financial audit|financial]] and [[single audit]]s performed by external auditors on behalf of California's local governments for conformity with the law and [[Government Auditing Standards]]. Likewise, the state controller collects, apportions, and distributes [[Property tax in the United States|property tax]]es and other state aids among California's many counties, cities, towns, and school districts.

In addition to 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>

== Staff ==

The office has a staff of deputy state controllers that help the state controller fulfill her elected duties, including sitting on the [[California Board of Equalization|Board of Equalization]] and other boards for the state controller in absentia. Noted former deputy state controllers include [[Barrett McInerney]], [[California Strategies|James Burton]], and [[Laurette Healey]].

== List of California state controllers ==

[[File:300 Capitol Mall Sacramento California.jpg|thumb|right|300 Capitol Mall is home to several state agencies including the Controller's Office]]

{| class="wikitable"
! Name
! Party
! Term
|- {{Party shading/Democratic}}
| [[John S. Houston]]
| [[California Democratic Party|Democratic]]
| 1849–1852
|- {{Party shading/Democratic}}
| [[Winslow S. Pierce]]
| Democratic
| 1852–1854
|- {{Party shading/Democratic}}
| [[Samuel Bell (California politician)|Samuel Bell]]
| Democratic
| 1854–1856
|- {{Party shading/American}}
| [[George W. Whitman]]
| [[Know Nothing|American]]
| 1856–1857
|- {{Party shading/American}}
| [[Edward F. Burton]]
| American
| 1857
|- {{Party shading/American}}
| [[George W. Whitman]]
| American
| 1857–1858
|- {{Party shading/Democratic}}
| [[Aaron R. Melony]]
| [[Lecompton Democrat|Lecompton]] [[Democratic Party (United States)|Democrat]]
| 1858–1860
|- {{Party shading/Democratic}}
| [[Samuel H. Brooks]]
| [[Lecompton Democrat|Lecompton]] [[Democratic Party (United States)|Democrat]]
| 1860–1861
|- {{Party shading/Democratic}}
| [[James S. Gillan]]
| Democratic
| 1861–1862
|- {{Party shading/Republican}}
| [[Gilbert R. Warren]]
| [[California Republican Party|Republican]]
| 1862–1863
|- {{Party shading/National Union}}
| [[George R. Oulton]]
| [[National Union Party (United States)|National Union]]
| 1863–1867
|- {{Party shading/Democratic}}
| Robert Watt
| Democratic
| 1867–1871
|- {{Party shading/Republican}}
| [[James J. Green]]
| Republican
| 1871–1875
|- {{Party shading/Democratic}}
| [[James W. Mandeville]]
| Democratic
| 1875–1876
|- {{Party shading/Democratic}}
| [[William B. C. Brown]]
| Democratic
| 1876–1877
|- {{Party shading/Republican}}
| [[Daniel M. Kenfield]]
| Republican
| 1877–1883
|- {{Party shading/Democratic}}
| [[John P. Dunn]]
| Democratic
| 1883–1891
|- {{Party shading/Republican}}
| [[Edward P. Colgan]]
| Republican
| 1891–1906
|- {{Party shading/Republican}}
| [[A. B. Nye]]
| Republican
| 1906–1913
|- {{Party shading/Republican}}
| [[John S. Chambers]]
| Republican
| 1913–1920
|- {{Party shading/Republican}}
| [[Ray L. Riley]]
| Republican
| 1921–1937
|- {{Party shading/Republican}}
| [[Harry B. Riley]]
| Republican
| 1937–1946
|- {{Party shading/Republican}}
| [[Thomas Kuchel]]
| Republican
| 1946–1953
|- {{Party shading/Republican}}
| [[Robert C. Kirkwood]]
| Republican
| 1953–1959
|- {{Party shading/Democratic}}
| [[Alan Cranston]]
| Democratic
| 1959–1967
|- {{Party shading/Republican}}
| [[Houston I. Flournoy]]
| Republican
| 1967–1975
|- {{Party shading/Democratic}}
| [[Kenneth Cory]]
| Democratic
| 1975–1987
|- {{Party shading/Democratic}}
| [[Gray Davis]]
| Democratic
| 1987–1995
|- {{Party shading/Democratic}}
| [[Kathleen Connell]]
| Democratic
| 1995–2003
|- {{Party shading/Democratic}}
| [[Steve Westly]]
| Democratic
| 2003–2007
|- {{Party shading/Democratic}}
| [[John Chiang (California politician)|John Chiang]]
| Democratic
| 2007–2015
|- {{Party shading/Democratic}}
| [[Betty Yee]]
| Democratic
| 2015–2023
|- {{Party shading/Democratic}}
| [[Malia Cohen]]
| Democratic
| 2023–present
|}

== References ==
{{Reflist}}

== External links ==

* {{Official website}}

{{California statewide elected officials}}

[[Category:California state controllers| ]]
[[Category:1849 establishments in California]]