LOS ANGELES COUNTY
DEPARTMENT OF MENTAL HEALTH
  Policy 806.01 Organizational Table and Management Reporting Roster
 
Policy Category:  Administrative
Distribution Level:  Directly Operated Programs
Responsible Party:  Accounting
 
Approved by Roberto Quiroz, Director, on October 1, 1989
 
I.  PURPOSE
 
The purposes of this policy are to:
  • Encourage organizational clarity in management assignments and reporting structure.
     
  • Establish guidelines for the orderly dissemination of information regarding changes of management or reporting hierarchies within the organization and provide a reference tool.
     
  • Allow accurate financial reporting of departmental transactions by conforming the Los Angeles County Department of Mental Health (DMH/Department) organizational reporting matrix to the financial reporting matrix number assigned by the Auditor-Controller.
     
  • Allow the preparation of accurate financial reports to the State and other grantors.
The Auditor-Controller financial reporting system (CAPS) tracks the expenditure and receipt of funds by DMH. To comply with State reporting requirements, DMH is broken down into organization units (cost centers) that allow these transactions to be recorded appropriately.

To obtain an accurate audit trail for DMH transactions, it is therefore crucial to maintain a central record of the formal reporting hierarchy and be able to update it on a regular basis for changes within the organizational structure. Internal communication would also be made easier by this standardization because the Organizational Table and Management Reporting Roster (OTMRR) includes the names, addresses, phone numbers, and occupational titles of most of the DMH management team and is available on diskette for inclusion in mailing data bases throughout the organization.

Although the OTMRR is basically comprehensive, the inclusion of DMH managers is based on functional responsibility and the “need to know” for State reporting purposes. Thus, it may not directly identify managers who are not working at the level of their official title.
 
II.  POLICY
 
The Accounting Division of Financial Services shall be responsible for maintaining a current Organizational Table and Management Reporting Roster (OTMRR) within the Department. This OTMRR shall correspond to:
  • The actual organizational structure of the Department.
     
  • The Cost Center Number (i.e., ORG Number, Control Unit Number) listing of the CAPS System.
This table and roster shall be the basic reference for the functional organization of DMH.
 
III.  PROCEDURES
 
IV.  AUTHORITY
 
Auditor-Controller Cost Accounting Policies and Procedures Manual Chapter IV Section A Sub-sections 1 through 4 and Section B Sub-sections 1 through 4
 
V.  ATTACHMENT