Under this division, the Controller shall prescribe for counties uniform accounting procedures conforming to the Generally Accepted Accounting Principles (GAAP). The procedures shall be adopted under the provisions of Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 and shall be published in the California Code of Regulations either in their entirety or by reference. The Controller shall prescribe such procedures after consultation with and approval by the Committee on County Accounting Procedures. Approval of such procedures shall be by a majority vote of the members of the committee. The vote may be conducted by mail at the discretion of the chairperson of the committee, provided however, that should one or more members of the committee request a meeting for the purpose of
voting, the chairperson shall call a meeting of the committee as provided in Section 30201.
Financial ProvisionsAccounting Procedures for Counties
Section § 30200
This law requires the Controller to establish standardized accounting procedures for counties, which must align with Generally Accepted Accounting Principles (GAAP). These procedures will be adopted following specific governmental processes and published in the California Code of Regulations. The Committee on County Accounting Procedures must approve these procedures, needing a majority vote, which can be done by mail if the chairperson agrees. However, if any committee members want to meet in person to vote, the chairperson must organize a meeting.
Controller counties uniform accounting procedures
Section § 30201
This section describes the Committee on County Accounting Procedures, which has 10 members appointed by the State Controller. It includes five county auditors or equivalent officers, three county administrative officers, and two members of a county board of supervisors. Members do not get paid but are reimbursed for travel and meeting expenses by their own county. The State Controller appoints a committee chairman, and meetings are called by the chairman with at least 10 days' notice given to members.
The Committee on County Accounting Procedures shall consist of 10 members appointed by the State Controller, to serve at the pleasure of the Controller. Five of the members shall be county auditors or county officers in equivalent positions, three shall be county administrative officers, and two shall be members of a county board of supervisors. The members of the committee shall serve without compensation but shall be reimbursed for their necessary traveling and other expenses incurred in attending meetings of the committee. Such expenses shall be paid by the county of which the member is an officer. The State Controller shall designate a member of the committee to serve as chairman. The committee shall meet at the call of the chairman and each member shall be given written notice of any meeting at least 10
days prior to the date of the meeting.
County Accounting Procedures State Controller committee members
