The State Controller’s Office a nd the State Association Of County Auditors Partnering Through Committees

1. The State Controller’s Office and theState Association Of County AuditorsPartnering Through Committees 2013 Fall SCO Conference with County Auditors State Association of County Auditors

2. The SCO and theSACAPartnering Through Committees Anita Dagan Manager, County Policy Section State Controller's Office David E Sundtrom Chair, Advisory Committee on County Accounting ProceduresSonoma County Auditor-Controller Mary Jo Walker President, State Association of County AuditorsVice Chair, Local Government Advisory Committee on Financial Reporting Santa Cruz County Auditor-Controller Donna Dunk Chair, Policy and Interpretation Committee Sonoma County Assistant Auditor-Controller Overview

3. Uniform Guidelines for Counties and Special Districts FirstIssued1961 FirstIssued1986 FirstIssued1964 Accounting Standards and Procedures Manual for Counties UniformSystemofAccountsforSpecialDistricts CountyBudgetGuide State Controller’s Office Guidelines Government Code (GC) Sections 12463, 53891, 30200, 30201, and GC Sections 29000 – 29144 (County Budget Act )

4. State Controllers Office Committees in Partnership • Advisory Committee on County Accounting Procedures (10 Member) • Chair, David E Sundstrom, Sonoma County • Local Government Advisory Committee on Financial Reporting (7 Member) • Chair, Scott Klein, East Bay Municipal Utility District

5. State Association of County Auditors Committees in Partnership • Accounting Standards and Procedures Committee (ASC) • Chair, Vicki Crow, Fresno County • Policy and Interpretation Sub-Committee (P&I) • Chair, Donna Dunk, Sonoma County • Legislative Committee (Leg) • Chair, Andy Sisk, Placer County • Executive Committee • SACA President, Mary Jo Walker, Santa Cruz County

6. TheSCO and theSACA Partnering Through Committees 10 Member Advisory Committee • Mission To assist the SCO in prescribing timely, relevant and comparable accounting and budgeting procedures in compliance with generally accepted accounting principles to California counties and dependent special districts under the control of the County Board of Supervisors. • Roles and Responsibilities Reviews, directs and approves the work and recommendations of the SACA Committees pertaining to the ASP Manual for Counties. • Membership is Legislatively Specified • 5 County Auditors • 3 County Administrative Officers • 2 County Board of Supervisors • Statutorily Required by GC Sections 30200 and 30201

7. TheSCO and theSACA Partnering Through Committees 10 Member Advisory Committee CurrentMembership and Regional Representation County Auditors • David E. Sundstrom, Chair • Joe Harn • Howard Newens • Vacant • Vacant County Administrative Officers • David Twa • Susan A. Mauriello • Vacant County Board of Supervisors • Peter Huebner • Vacant • Sonoma County • El Dorado County • Yolo County • Formerly Ventura • Formerly San Luis Obispo • Contra Costa County • Santa Cruz County • Formerly Stanislaus • Sierra County • Formerly Inyo

8. TheSCO and theSACA Partnering Through Committees 7 Member Advisory Committee • Mission To assist the State Controller in fulfilling his or her duty to prescribe uniform accounting and reporting procedures that ensures timely, relevant, and comparable financial information for use by citizens, the legislature, private and public stakeholders, and other governmental agencies. • Roles and Responsibilities • Review and approve the work and recommendations of the 7 Member Sub-Committee pertaining to the Uniform System of Accounts for Special Districts. • Assess the reporting requirements of new agencies and make recommendations to the SCO. • Review statutes and determine their relevance, timeliness, and impact to current accounting and reporting procedures. • 7 Unspecified Local Government Members required by law. • Statutorily Required by GC Sections 12463, 12463.1, and 53891

9. TheSCO and theSACA Partnering Through Committees Policy and Interpretation Sub-Committee • Purpose The Policy and Interpretation Committee is a technical sub- committee of the Accounting Standards and Procedures Committee (ASC) having specific responsibilities as delegated by the ASC: • Review and Respond to draft GASB pronouncements. • Review legislation and regulations for impact to accounting procedures. • Assist the ASC and the SCO in prescribing uniform accounting guidelines. • Research and address current accounting, and reporting policy issues to provide best practice and uniform guidance. • Nine (9) Members as appointed by the ASC and should ensure regional representation • Committee Structure and Due Process

10. TheSCO and theSACA Partnering Through Committees Policy and Interpretation Sub-Committee CurrentMembership and Regional Representation • Donna Dunk, Chair • Bob Minahen, Vice Chair • Peggy Scroggins • Alan Minato • John Naimo • Mark Cousineau • Julie Hagen • Jim Hamilton • Vacant • Sonoma County • Napa County • Colusa County • Santa Clara County • Los Angeles County • San Bernardino County • Santa Barbara County • San Luis Obispo County • Formerly Solano County

11. Resources SCO Local Government Guidelines and Publications ASP Manual for Counties Uniform System of Accounts for SD Annual Reports of Local Governments sco.ca.gov/pubs_guides.html sco.ca.gov/ard_local_rep_uas_special_dist.html sco.ca.gov/ard_locrep_annual_financial.html California State Association of County Auditors (SACA) SACA Home Page SACA Committees calsaca.org/ calsaca.org/content/committees California State Association of Counties (CSAC) CSAC Home Page csac.counties.org/

12. Questions?