Content block block-countyoc-page-title
Content block block-countyoc-content
FY 2023-24
Body
1. Annual Compliance Audits (Cal Govt. Code 27134) Engagement Letter Annual Compliance Audit June 30, 2024 (Issued July 18, 2025) 2. Quarterly Compliance Monitoring (TOC Directive) Compliance Monitoring of the Treasurer's Investment Portfolio for the Quarter Ended September 30, 2023 (Issued January 17, 2024) Compliance Monitoring of the Treasurer's Investment...
FY 2024-25
Body
1. Annual Compliance Audits (Cal Govt. Code 27134) 2. Quarterly Compliance Monitoring (TOC Directive) Engagement Letter Quarterly Compliance Monitoring 9-30-24 & 12-31-24 Revised Due to Change in Audit Scope (Issued July 18, 2025) Compliance Monitoring of the Treasurer's Investment Portfolio for the Quarter Ended September 30, 2024 (Issued January 13...
Unclaimed Funds
Body
The Office of the County Treasurer has the following five types of unclaimed funds: ___________________________________________________________________________________________________________________________________________ 1. Deceased Estates Held in Trust: Under Probate Code 11850 , monies are held for one year then, if not claimed, are escheated to the State. This is a semi-annual process. Under Probate Code 7663...
New Home Buyers
Body
Under California Revenue and Taxation Code section 2610.5 "failure to receive a tax bill shall not relieve the lien of taxes, nor shall it prevent the imposition of penalties..." Keep in mind that as a new property owner, California law requires that you be responsible for the timely payment of...
Property Auctions
Body
PUBLIC AUCTION OF TAX-DEFAULTED PROPERTIES The Board of Supervisors, on March 11th, 2025, approved the public internet auction sale of the properties described in Exhibit I that are not redeemed by 5:00 PM on the day prior to the tax auction date. The most recent Orange County Tax-Defaulted property tax...
Payment Options
Body
1 SAFE, SECURE, FAST (AND FREE) Pay online by eCheck ✓ Receipt emailed/printed ✓ Same Day Credit up until 11:59 P.M. PST * ✓ No Service Fee ✓ 24/7 2 SAFE, SECURE, FAST Pay online by Credit/Debit Card ✓ Receipt emailed/printed ✓ Same Day Credit up until 11:59 P.M. PST...
Biography
Body
Shari L. Freidenrich CPA, CCMT, CPFA, CPFIM and ACPFIM SHARI FREIDENRICH was first elected as Orange County’s Treasurer-Tax Collector in 2010 and subsequently re-elected without opposition in 2014, 2018 & 2022. As the banker for the County, its school districts, and community districts, she is responsible for the deposit, safekeeping...
Public Funds
Body
The Office of the Treasurer-Tax Collector (TTC) acts as the Treasurer for all county public funds and for other depositors in the County Treasury. By law, the Treasurer is also the banker for the County, the Community College and School Districts and other Special Districts in the County, overseeing all...
FY 2025-26
Body
1. Quarterly Treasurer's Schedule of Assets Review (Cal Govt. Code 26920 (a)) Engagement Letter Quarterly Schedule Of Assets reviews (Issued May 18, 2026) 2. Annual Treasurer's Schedule of Assets Audit (Cal Govt. Code 26920 (b)) 3. Annual Compliance Audits (Cal Govt. Code 27134 ) – State law code section deactivated...