The County is required by Sections 25250 and 25253 of the Government Code of the State of California to prepare a Comprehensive Annual Financial Report. This report is prepared and audited in consult with external auditors selected each year by the County Audit Committee.
As provided in Sections 29000 - 29144 of the Government Code of the State of California, the County annually prepares a Proposed and Final Budget for the County and Special Districts under local boards. This report in compiled by the Auditor-Controller staff in concert with the County Administrative Office.
In addition to the above reports, the Auditor-Controller annually submits a Report of Financial Transactions to the State Controller's Office for the County and all Special Districts governed by the Board of Supervisors. These reports are prepared in conformity with requirements set by the State Controller's Office and compilation of this data, along with property tax data for all California counties is published by the State of California.
All financial reporting is prepared in conformity with generally accepted accounting principles, through the guidance of the State Controller's Office Accounting Standards and Procedures, and the Government Finance Officer's Association Governmental Accounting, Auditing, and Financial Reporting.