Guides, Manuals, and Reference Materials

Code Sections for Local Government

• California Code Sections Relating to Local Government

Committee Membership Rosters

• Advisory Committee on County Accounting Procedures (10 Member Committee)   *Updated 01.23.2020

• Local Government Advisory Committee on Financial Reporting (7 Member Committee)   *Updated 12.14.2020

• Special Districts Policy and Interpretation Committee (SPD P&I)  *Updated 03.17.2020

• Retirement Advisory Committee (RAC)

Key Personnel Listing

• 2020 Summary of Key Personnel Listing (KPL)   *Updated 06.05.2020

To report changes in office personnel for a County Auditor Controller, please contact Local Government Policy at LocalGovPolicy@sco.ca.gov and request a KPL Information Request Form for County Auditors.

To report changes in office personnel for a County Treasurer-Tax Collector, please contact Tax Administration & Government Compensation at  LGPSDTaxPrograms@sco.ca.gov and request a KPL Information Request Form for Treasurer-Tax Collectors.

Annual State Controller's Conference with County Auditors

• Annual State Controller's Conference with County Auditors
  • 2020: October 21st - 22nd,  Ventura County
  • 2019: October 23rd - 25th, Butte County and Sutter County 

Accounting Standards & Procedures for Counties (ASP)

• Accounting Standards and Procedures for Counties (ASP) — 2020 Edition  *Updated 05.08.2020

County Budget Guide (CBG)

• County Budget Guide (CBG) - Nov 2014 Edition 
  • CBG Schedules (Jan 2010 Edition Revision #1) (Microsoft Excel 2010 file)
  • Schedule Cross-Reference - Appendix A (Jan 2010)
    • This document is available upon request by contacting Local Government Policy section at LocalGovPolicy@sco.ca.gov
  • County Budget Act - Appendix B 2010 Edition
    • This document is available upon request by contacting 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) — 2020 Edition  *Updated 05.08.2020
• Transit Operators Manual
• Special Districts Information Updates Email Subscription Service

Trial Court Revenue Distribution Guidelines

• Trial Court Revenue Distribution Guidelines

California Uniform Construction Cost Accounting Commission (CUCCAC)

• CUCCAC Guidelines and Information
• California Uniform Construction Cost Accounting Commission (CUCCAC)   *Updated 01.13.2021

Countywide Cost Allocation Plans

• Countywide Cost Allocation Plan Guidelines and Information

Property Tax

• County Tax Collectors' Reference Manual
• County Tax Sale Procedural Manual
• Chapter 8 Agreement Sale Guide
• Unsecured Property Tax Collection Procedural Manual
• Sample Forms & Figures
• Glossary
• Statutes of Interest for County Tax Collectors
• Property Tax Collection Statistical Report by Fiscal Year
• Fee and Tax Waiver Program Frequently Asked Questions

Other

• 2015 Internal Control Guidelines - California Local Agencies
• Gas Tax Fund Guidelines
• (SB1) Road Maintenance and Rehabilitation Program FAQs
• SCO Electronic Claim Submission Requirements Manual
• Guides, Manuals & References for Local Governments
• Guides, Manuals & References for First 5 California Program
• K-12 Local Education Agencies, Charter Schools, and Joint Powers Entities (LEAs)
  This page contains information pertaining to K-12 LEAs audit report submissions and guidelines for audits of K-12 LEAs.