Guides, Manuals, and Reference Materials

• 2018 Legislation of Interest *New

 

• 2019 Summary of Key Personnel Listing (KPL)  *New
  • County Auditor-Controller Office KPL Information Update Request Form
  • Treasurer-Tax Collector Office KPL Information Update Request Form

Annual State Controller's Conference with County Auditors

• State Controller's Conference with County Auditors
  • 2019: October 23rd - 25th, Butte County and Sutter County 
  • 2018: October 24th - 26th, Riverside County

Accounting Standards & Procedures for Counties (ASP)

• Accounting Standards and Procedures for Counties (ASP) — 2018 Edition  *Updated 02.05.2018
• ASP 2018 Edition — List of Substantive Changes and Additions  *Updated 02.05.2018
• California Code Sections Relating to Local Government

• Advisory Committee on County Accounting Procedures (10 Member Committee)   *Updated 01.18.2019
• Retirement Advisory Committee (RAC)  *Updated 04.02.2018

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)
  • County Budget Act - Appendix B 2010 Edition

• Advisory Committee on County Accounting Procedures (10 Member Committee)   *Updated 01.18.2019

Special Districts Uniform Accounting and Reporting Procedures (SPD)

• Special Districts Uniform Accounting and Reporting Procedures (SPD) — December 2018 Edition  *Updated 01.11.2019
• Transit Operators - 1990 Edition
• California Code Sections Relating to Local Government
• California Office of Administrative Law (OAL) — California Code of Regulations

• Local Government Advisory Committee on Financial Reporting (7-Member)  *Updated 04.02.2019
• Retirement Advisory Committee (RAC)  *Updated 04.02.2018
• Special Districts Policy and Interpretation Committee (SPD P&I)  *Updated 01.24.2019
• Special Districts Information Updates Email Subscription Service

Trial Court Revenue Distribution Guidelines

• Trial Court Revenue Distribution Guidelines
• California Code Sections Relating to Trial Courts

California Uniform Construction Cost Accounting Commission (CUCCAC)

• CUCCAC Guidelines and Information
• California Code Sections Relating to CUCCAC
• California Uniform Construction Cost Accounting Commission (CUCCAC)  *Updated 05.08.2019

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
• Property Tax Collection Statistical Report by County
• Fee and Tax Waiver Program Frequently Asked Questions

Other

• 2015 Internal Control Guidelines - California Local Agencies
• Minimum Audit Requirements and Reporting Guidelines for California Special Districts
• Gas Tax Fund Guidelines *Updated 03.12.2019* 
• (SB1) Road Maintenance and Rehabilitation Program FAQs  *Updated 06.27.2018*
• 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.

• Statistical Report by County
  
• (SB1) Road Maintenance and Rehabilitation Program FAQs
  
• Statistical Report by Fiscal Year
  
• Unsecured Property Tax Collection Procedural Manual
  
• State Controller's Conference with County Auditors
  
• SCO Electronic Claim Submission Requirements Manual
  
• County Tax Collectors' Reference Manual
  
• County Tax Sale Procedural Manual
  
• California Uniform Construction Cost Accounting Commission
  
• California Code Sections Relating to Local Government