The State Controller’s Office and theState Association Of County Auditors

Partnering Through Committees

State Association of County Auditors

2013 Fall SCO Conference with County Auditors

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The SCO and the SACA Partnering Through

Committees

Anita DaganManager, County Policy SectionState Controller's Office

David E SundtromChair, Advisory Committee on County Accounting ProceduresSonoma County Auditor-Controller

Mary Jo WalkerPresident, State Association of County AuditorsVice Chair, Local Government Advisory Committee on Financial Reporting Santa Cruz County Auditor-Controller

Donna DunkChair, Policy and Interpretation Committee Sonoma County Assistant Auditor-Controller

Overview

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State Controller’s Office Guidelines

Accounting Standards and Procedures Manual for Counties

County Budget Guide

Uniform System of Accounts for Special DistrictsGovernment Code (GC) Sections 12463, 53891, 30200, 30201,

and GC Sections 29000 – 29144 (County Budget Act )

First Issued 1961 First Issued 1986 First Issued 1964

Uniform Guidelines for Counties and Special Districts

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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

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State Association of County Auditors

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

Committees in Partnership

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10 Member Advisory Committee

The SCO and the SACA Partnering Through

Committees

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

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10 Member Advisory Committee

The SCO and the SACA Partnering Through

Committees

County Auditors1. David E. Sundstrom, Chair2. Joe Harn3. Howard Newens4. Vacant5. Vacant

County Administrative Officers6. David Twa7. Susan A. Mauriello8. Vacant

County Board of Supervisors9. Peter Huebner10. Vacant

1. Sonoma County2. El Dorado County3. Yolo County4. Formerly Ventura5. Formerly San Luis Obispo

6. Contra Costa County7. Santa Cruz County8. Formerly Stanislaus

9. Sierra County10. Formerly Inyo

Current Membership and Regional Representation

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7 Member Advisory Committee

The SCO and the SACA Partnering Through

Committees

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

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Policy and Interpretation Sub-Committee

The SCO and the SACA Partnering Through

Committees

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

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The SCO and the SACA Partnering Through

Committees

1. Donna Dunk, Chair

2. Bob Minahen, Vice Chair

3. Peggy Scroggins

4. Alan Minato

5. John Naimo

6. Mark Cousineau

7. Julie Hagen

8. Jim Hamilton

9. Vacant

1. Sonoma County

2. Napa County

3. Colusa County

4. Santa Clara County

5. Los Angeles County

6. San Bernardino County

7. Santa Barbara County

8. San Luis Obispo County

9. Formerly Solano County

Current Membership and Regional Representation

Policy and Interpretation Sub-Committee

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Resourcessco.ca.gov/pubs_guides.htmlsco.ca.gov/ard_local_rep_uas_special_dist.htmlsco.ca.gov/ard_locrep_annual_financial.html

SCO Local Government Guidelines and Publications

California State Association of County Auditors (SACA)

calsaca.org/calsaca.org/content/committees

csac.counties.org/

California State Association of Counties (CSAC)

ASP Manual for CountiesUniform System of Accounts for SDAnnual Reports of Local Governments

SACA Home PageSACA Committees

CSAC Home Page

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QUESTIONS?

Thank you!!