Guides, Manuals, and Reference Materials
Code Sections for 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
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
Accounting Standards & Procedures for Counties (ASP)
- Accounting Standards and Procedures for Counties (ASP) — 2020 Edition *Updated 05.08.2020
County Budget Guide (CBG)
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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
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
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
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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.