Local Government Publications
Accounting Standards and Procedures for Counties (ASP)
- Accounting Standards and Procedures for Counties (ASP) Manual — 2025 Edition *Released 12.24.2025
- List of Substantive Changes for ASP Manual - 2025 Edition
Past Revisions
- Accounting Standards and Procedures for Counties (ASP) Manual — 2024 Edition
- Accounting Standards and Procedures for Counties (ASP) Manual — 2023 Edition
- Accounting Standards and Procedures for Counties (ASP) Manual — 2022 Edition
County Budget Guide (CBG)
Past Revisions
- County Budget Guide (CBG) - Nov 2014 Edition
- County Budget Guide (CBG) Schedules (Jan 2010 Edition Revision #1 - Microsoft Excel 2010 file)
- This document is available upon request by contacting the Local Government Policy section at LocalGovPolicy@sco.ca.gov
Special District Uniform Accounting and Reporting Procedures (SPD)
- Special District Uniform Accounting and Reporting Procedures (SPD) Manual — 2025 Edition *Released 01.21.2026
- List of Substantive Changes for SPD Manual - 2025 Edition
- Special Districts Information Updates Email Subscription Service