Local Government Publications

Accounting Standards and Procedures for Counties (ASP)  

• Accounting Standards and Procedures for Counties (ASP) — 2024 Edition *Released 05.24.2024

Past Revisions

• Accounting Standards and Procedures for Counties (ASP) — 2023 Edition
• Accounting Standards and Procedures for Counties (ASP) — 2022 Edition
• Accounting Standards and Procedures for Counties (ASP) — 2021 Edition

County Budget Guide (CBG) 

• County Budget Guide (CBG) - 2020 Edition

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) — 2024 Edition *Released 05.24.2024
• Special Districts Information Updates Email Subscription Service

Past Revisions

• Special District Uniform Accounting and Reporting Procedures (SPD) — 2023 Edition
• Special District Uniform Accounting and Reporting Procedures (SPD) — 2022 Edition
• Special District Uniform Accounting and Reporting Procedures (SPD) — 2021 Edition