Government Code 26909 gives the Auditor-Controller the power to audit various entities within the County. The Audit Division of the Sonoma County Auditor-Controller’s office is responsible for the audit function of the County of Sonoma. State statutes or Federal law mandates many audits. The Audit Division conducts audits of County Departments, County Enterprise Funds, County Service Areas, Special Districts under the Board of Supervisors, Special Districts under Local Boards, and Federal, State and County Grants. The Division also does audits and compliance reviews of Refuse and Cable Franchise Fees, Advertising Funds, Transient Occupancy Tax and Self-Storage operators. The Audit Division investigates fraud or cash shortages found within County Departments and makes recommendations to prevent their recurrence. Per Board Resolution, all audits done by the Division are either revenue producing or mandated by law. The Division is comprised of an Audit Manager and nine Auditor/Accountants