The payroll section of the Auditor-Controller's Office is responsible for issuing paychecks. More than 105,000 employees receive a payment each payday and more than 113,000 W-2s are issued for active and out-of-service employees. The office implements pay practices negotiated with bargaining units; withholds both mandatory and voluntary deductions; and withholds earnings payable to various creditors and agencies for garnishments, federal and state tax levies and child support.