Elaine Boyd is the Division Chief with the Auditor-Controller’s Accounting Division. Elaine began her career with Los Angeles County in 1987, during her career she also worked in the Auditor-Controller’s Audit and Countywide Contract Monitoring Divisions. She is a Certified Public Accountant, and holds a Bachelor of Science degree in Accounting from the California State Polytechnic University, Pomona.
The Accounting Division exercises accounting control over all financial transactions of the County, school districts, and special districts including bond payments. The Division is responsible for preparing legally required financial reports, such as the Comprehensive Annual Financial Report. The Division also monitors the County's cash position and acts as Controller for various County governed entities such as the Joint Powers Authorities and non-profit corporations. Additionally, the Division prepares cost rate studies and the Countywide Cost Allocation Plan to recover overhead from Federal and State programs; accounts for franchise and royalty receipts; and, maintains control over personal and real property owned by the County.