Tulare County · California


Our mission is to efficiently and effectively collect, manage, and safeguard public funds so as to provide community services to the constituents of Tulare County

Picture of The Auditor-Controller Treasurer-Tax Collector of Tulare County, Cass Cook

Cass Cook

•  Auditor-Controller

•  Treasurer-Tax Collector



221 South Mooney Blvd.

Room 101 E

Visalia, CA 93291

Email: TulareAuditor@tularecounty.ca.gov

Fraud Hotline

Financial Reporting and Audits

Mission Statement:

Our mission is to provide independent, objective, high quality and accurate accounting information, as well as perform various attest engagements in accordance with applicable professional standards for the County of Tulare and other agencies within the Tulare County Treasury.

Financial Reporting major functions:

Prepare the County's Annual Comprehensive Financial Report (ACFR)

Monitor all County accounting transactions for accuracy

Service the County’s debt

Maintain the County’s Fixed Asset System

Assist County Departments with filing SB-90 claims

Prepare State Controller Reports for some Special Districts

Provide accounting training for County Department accountants

Audit major functions:

Perform Red Book audits of departments based on our risk model

Perform consulting engagements for exiting County Department heads

Perform other attest engagements as approved by the Audit Committee

Perform Agreed-Upon Procedures on some Health and Human Service’s vendors

Perform Treasury and Tax Collector surprise quarterly cash counts

Perform Treasury cash count and reconciliations

Monitor Special Districts within the County for audit report filing requirements

Monitor the County’s Fraud Hotline

Undergo an external peer review at a minimum increment of five years


-8 FTE


Kristen Odom, Chief of Financial Reporting and Audits
(559) 636-5200