Office of the Comptroller

Office of the Comptroller (OTC)

The Office of the Comptroller (OTC) consists of three core divisions: Fiscal Operations, Grants Administration, and Treasury Services. Our vision is to lead with integrity and accountability in a decentralized financial environment, fostering transparency, collaboration, and fiscal stewardship. We strive to be trusted guardians of public funds, committed to empowering departments with sound financial practices that serve the City’s present needs and future goals.

The City is required to post this disclosure regarding Independent Registered Municipal Advisor (I.R.M.A.) Exemption.

Reports

Current Annual Comprehensive Financial Report (ACFR)
Current Popular Annual Financial Report (PAFR)
Current Single Audit Report

Previous ACFRs

2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002

Previous PAFRs

2023
2022
2021

Cost Plans

Single Audit Reports

FY 2023 Single Audit
FY 2022 Single Audit
FY 2021 Single Audit
FY 2020 Single Audit
FY 2019 Single Audit
FY 2018 Single Audit
FY 2017 Single Audit
FY 2016 Single Audit Reissue
FY 2016 Single Audit
FY 2015 Single Audit
FY 2014 Single Audit
FY 2013 Single Audit
FY 2012 Single Audit
FY 2011 Single Audit
FY 2010 Single Audit
FY 2009 Single Audit
FY 2008 Single Audit
FY 2007 Single Audit
FY 2006 Single Audit
FY 2005 Single Audit
FY 2004 Single Audit
FY 2003 Single Audit

Misc Reports

Interim Statements

Quarterly Investment

FY 2025 4th Quarter
FY 2025 3rd Quarter
FY 2025 2nd Quarter
FY 2025 1st Quarter
FY 2024 4th Quarter
FY 2024 3rd Quarter
FY 2024 2nd Quarter
FY 2024 1st Quarter
FY 2023 4th Quarter
FY 2023 3rd Quarter
FY 2023 2nd Quarter
FY 2023 1st Quarter
FY 2022 4th Quarter
FY 2022 3rd Quarter
FY 2022 2nd Quarter
FY 2022 1st Quarter
FY 2021 4th Quarter
FY 2021 3rd Quarter
FY 2021 2nd Quarter
FY 2021 1st Quarter
FY 2020 4th Quarter
FY 2020 3rd Quarter
FY 2020 2nd Quarter
FY 2020 1st Quarter
FY 2019 4th Quarter
FY 2019 3rd Quarter
FY 2019 2nd Quarter
FY 2019 1st Quarter
FY 2018 4th Quarter
FY 2018 3rd Quarter
FY 2018 2nd Quarter
FY 2018 1st Quarter

Debt Reporting

Fiscal Recovery Plans

Previous reports may be obtained by contacting our office.

Fiscal Operations Division

The Fiscal Operations Division is responsible for the management, monitoring, and disbursements of the City's cash payments and for processing the payroll for City employees and non-uniform retirees. It facilitates payment to vendors through a decentralized accounts payable process. This division is comprised of the following functions:

Accounts Payable – manages the daily administration and processing of vouchers and the related payments to City vendors. Process all refunds and reimbursements as necessary.
Accounts Receivable – manages the daily processing of payments received, completing the bank deposits, and application of payments to the proper account. Process billings for City departments which do not have staff for invoicing of charges.
Payroll – manages the processing of paychecks to City employees bi-weekly and City non-uniform retirees on a monthly basis. Prepare and remit all applicable payments relating to paycheck deductions as well as manages the payroll tax reporting in a timely manner.
General Accounting – manages the processing of property taxes, revenues, fiduciary funds, and necessary journal entries/reconciliations relating to the accounting system utilized by the City.

Capital Assets – manages and monitors capital assets ensuring compliance with internal policies and regulations.
Debt Service – Oversees appropriate recording and reporting of all outstanding debt and ensures accurate budget and timely payment of the City’s debt.
Financial Reporting – responsible for the preparation of the Annual Comprehensive Financial Report (ACFR) , the Popular Annual Financial Report (PAFR)and quarterly fund financial statements.
Cashier/Customer Service – performs all cashiering duties for City Hall departments and provides customer service to visitors.
Government Surplus Auctions – GovDeals' online marketplace provides services to government, educational, and related entities for the sale of surplus assets to the public. Auction rules may vary across sellers.

Grants Administration Division

The Grants Administration Division (GAD) serves as a clearinghouse of all the City’s grant activity that generates reporting and tracking of grant submittals, awarded grants, and grant reporting requirements. The GAD is responsible for general oversight of the City’s grant application, award acceptance, and reporting process. The role and responsibility of GAD is of oversight of grant-related financial activity, management, and compliance, and generate the annual Single Audit report. Additional responsibilities of the GAD include strategic grant planning, capacity building/training, promotion of grant opportunities, technical assistance, and maintenance of OTC’s Grants webpage, identification and investigation of issues that may arise with respect to the management of City grants, and mediation towards collaborative grant submittals between internal/external agencies, other organizations and individuals.

The City of El Paso subscribes to eCivis Grants Locator, a searchable grants database. eCivis has data tailored to meet the needs of City Departments and Community-Based Organizations (CBO), not-for-profit organizations that can access it free of charge (CBO eCivis Quarterly Report). Immediate Supervisors of City departments must send an email requesting access for their assigned staff to GAD. CBOs may request access by filling out the eCivis Agreement Form and submitting the user agreement along with other required documents to GAD (see instructions in the user agreement).

For more details about the City’s grants management process, please review the Grants Management Policy.

Services & Resources

Services:

Review of grant applications created by City Departments to ensure required documents are available for grant submission
Review budgets for accuracy
Coordinate grant development team of subject matter experts to assist in the development of a grant
Reviewing monthly expenditures and grant match, if applicable
Keeping track of unearned revenue balance when funds are provided up front
Preparing the monthly journal entry to record the receivable and revenue
Tracking the receivable to ensure the funds are received timely
Reviewing and posting journal entries that reclassify grant expenditures
Preparing the annual Single Audit report based on transactions in PeopleSoft Financials
Providing supporting documentation to the auditors for grants audit
Setting up grant codes in PeopleSoft Financial when the grant is awarded and closing the grant when the grant is completed

Resources:

College of Arts and Sciences - Developing a Grant Proposal: An article detailing how to write a grant.
Federal Uniform Guidance: A deep dive into the requirements for federal grant acceptance.
How to Develop a Grant Proposal Writing Process: An article that gives helpful tips on writing grant proposals.
The Foundation Center - Proposal Writing Short Course: a breakdown of what a proposal is and the core elements that you need to get noticed.
Texas Grant Management Standards (TxGMS): a set of standards that apply to any grants within the state of Texas.

Treasury Services Division

The Treasury Services Division (Treasury) is responsible for managing the City’s investments in accordance with state law, City ordinances, debt covenants, and both the City’s Investment and Debt Management policies. The Investment Policy is adopted annually by the City Council. Treasury also oversees the following responsibilities:

Serves as the contract representative for the City’s depository contract
Prepares the Quarterly Investment Reports in accordance with the City's Investment Policy
Manages unclaimed property and the return check function
Provides guidance and oversight of the City's change funds
Prepares bank reconciliations and monitors internal controls to protect cash resources
Ensures daily liquidity of funds to properly cover all City’s operations
Monitor and advise on Payment Card Industry (PCI) compliance rules

For additional information, please email Treasury at [email protected].

Unclaimed Property

The City of El Paso reports all unclaimed property to the State per the reporting guidelines provided in Texas Comptroller of Public Accounts, Unclaimed Property, a Division of the Texas Comptroller. Any person possessing a legal or beneficial interest in the unclaimed property may obtain information concerning the unclaimed property by following the steps listed below:

Open State of Texas Database to view list
Click on Get Started
Search by name

Relevant Policies

Cash Management Policy: Outlines the administrative policies with respect to the management of cash throughout the City like accurate cash flow analysis and cash fund movement to ensure safety, liquidity, and an appropriate yield. It also encompasses deposits, disbursements, and other cash transactions.
Credit Card Handling Policy: Describes the management of the payment gateways and equipment used for the processing of credit cards as a form of payment and the management of payments and fees
associated with credit cards for the City.
Investment Policy: Describes how the City will invest public funds to maximize safety and liquidity, meet daily cash flows, and provide the highest possible investment return.
Escheatment Policy: Describes the reversion of unclaimed property to a government entity in the absence of legal claimants or heirs.
Debt Management Policy: Sets forth the parameters for issuing new debt as well as managing the outstanding debt portfolio, identifying the types and amounts of permissible debt, maintaining the current bond rating in order to minimize borrowing costs and preserving access to credit.
Post-Issuance Compliance Policy: Guides the City of El Paso in meeting the requirements of the Internal Revenue Code of 1986, as amended, and applicable Treasury Regulations concerning tax-exempt and tax-advantaged debt, as well as continuing disclosure requirements described in the United States Securities and Exchange Commission Rule 15(c) 2-12, as amended, and other covenants and related obligations of the City concerning all outstanding issuances of debt.