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Financial Documents
The Auditor-Controller’s Office publishes annual financial reports which provide an overview of the County’s financial position, activities, and condition. These publications are described below along with links to the reports:
Countywide Final Budget
The Countywide Final Adopted Budget includes the County General Fund, Operating Funds, Special Revenue Funds, Special Districts Under the Board of Supervisors, Enterprise Funds, as well as independent budgets for Special Districts, State Maintenance Areas, Transportation, and Other Boards. In addition, the budget generally includes supplemental information such as property taxes, department position allocations, salary tables and a listing of County Boards, Commissions, Committees and Districts. (Please be patient; the budget documents are quite large and may take a few minutes to download.)
- 2022 to 23 Adopted Budget PDF
- 2022 to 23 Adopted Budget
- 2021 to 22 Adopted Budget
- 2020 to 21 Adopted Budget
- 2019 to 20 Adopted Budget
- 2018 to 19 Adopted Budget
- 2017 to 18 Adopted Budget
- 2016 to 17 Adopted Budget
- 2015 to 16 Adopted Budget
- 2014 to 15 Adopted Budget
- 2013 to 14 Adopted Budget (PDF)
- 2012 to 13 Adopted Budget (PDF)
- 2011 to 12 Adopted Budget (PDF)
- 2010 to 11 Final Approved Budget (PDF)
- 2009 to 10 Final Approved Budget (PDF)
- 2008 to 09 Final Approved Budget (PDF)
- 2007 to 08 Final Approved Budget (PDF)
- 2006 to 07 Final Approved Budget (PDF)
Annual Comprehensive Financial Report (ACFR)
The Annual Comprehensive Financial Report (ACFR) provides detailed financial information regarding the County’s financial position and activities and adheres to the reporting requirements for state and local governments. The main components of the ACFR include the Independent Auditor’s Report, Management’s Discussion and Analysis, the Basic Financial Statements and Supplementary Information.
- 2022 ACFR (PDF)
- 2021 ACFR (PDF)
- 2020 ACFR (PDF)
- 2019 ACFR (PDF)
- 2018 ACFR (PDF)
- 2017 ACFR (PDF)
- 2016 ACFR (PDF)
- 2015 ACFR (PDF)
- 2014 ACFR (PDF)
- 2013 ACFR (PDF)
- 2012 ACFR (PDF)
- 2011 ACFR (PDF)
- 2010 ACFR (PDF)
- 2009 ACFR (PDF)
- 2008 ACFR (PDF)
- 2007 ACFR (PDF)
- 2006 ACFR (PDF)
- 2005 ACFR (PDF)
Single Audit Report
The annual Single Audit Report is prepared to comply with the "Single Audit Act Amendments of 1996" and the Office of Management and Budget Circular A-133, "Audits of States, Local Governments, and Non-Profit Organizations." The Single Audit Report is a program-by-program report showing the County’s expenditures of Federal awards. The report contains the Schedule of Expenditures of Federal Awards, and the Notes to the Schedule of Expenditure of Federal Awards.
- 2022 (PDF)
- 2021 (PDF)
- 2020 (PDF)
- 2019 (PDF)
- 2018 (PDF)
- 2017 (PDF)
- 2016 (PDF)
- 2015 (PDF)
- 2014 (PDF)
- 2013 (PDF)
- 2012 (PDF)
- 2011 (PDF)
- 2010 (PDF)
- 2009 (PDF)
- 2008 (PDF)
- 2007 (PDF)
- 2006 (PDF)
Treasury Oversight Committee Compliance Audit
The sole purpose of the Treasury Oversight Committee Compliance Audit is to determine compliance with the requirements specified in the Government Code. The report contains Compliance Requirement Status Report, and a Schedule of Findings, Recommendations, and Corrective Action Plans.
- 2021 (PDF)
- 2020 (PDF)
- 2019 (PDF)
- 2018 (PDF)
- 2017 (PDF)
- 2016 (PDF)
- 2015 (PDF)
- 2014 (PDF)
- 2013 (PDF)
- 2012 (PDF)
- 2011 (PDF)
- 2010 (PDF)
- 2009 (PDF)
- 2008 (PDF)
- 2007 (PDF)
- 2006 (PDF)
Counties Financial Transactions Report
The purpose of the Counties Financial Transactions Report is to collect specific financial-related data of California counties on a uniform and comparable basis for use by the Governor, the California State Legislature, and the public. The financial information is accumulated in accordance with Generally Accepted Accounting Principles (GAAP), and legal requirements as promulgated by Governmental Accounting Standards Board (GASB), the American Institute of Certified Public Accountants (AICPA), and California laws. The report contains the Statement of Revenue, Statement of Expenditures, Enterprise Statement of Revenue and Expenditures, Other Long-Term Debt and Lease Obligations, Balance Sheet, Statistics and Summary.
- 2021 (PDF)
- 2020 (PDF)
- 2019 (PDF)
- 2018 (PDF)
- 2017 (PDF)
- 2016 (PDF)
- 2015 (PDF)
- 2014 (PDF)
- 2013 (PDF)
- 2012 (PDF)
- 2011 (PDF)
- 2010 (PDF)
- 2009 (PDF)
- 2008 (PDF)
- 2007 (PDF)
Countywide Cost Allocation Plan
The Countywide Cost Allocation Plan distributes indirect overhead and support services to all County Departments in order to provide an accurate accounting of all costs to provide services. Service Departments include the County Auditor-Controller, Treasurer-Tax Collector, Revenue and Recovery, County Counsel, Personnel, Building and Grounds - Maintenance, Building and Grounds - Custodians, Risk Management, Information Technology, and Central Services. Overhead costs are also charged for Building Usage and Equipment Usage. Further, the Cost Allocation Plan allows the County to recover costs through Federal and State grants and contracts. It is prepared in compliance with the cost principles set forth in Federal Office of Management and Budget Circular A-87 and Assistant Secretary Management and Budget Cost Principles and Agreements with Federal Government (ASMB C-10). The Cost Allocation Plan is audited and formally approved by the California State Controller each year.
- A-87 Cost Allocation Plan for Use in Fiscal Year 2022 to 23 (PDF)
- A-87 Cost Allocation Plan for Use in Fiscal Year 2021 to 22 (PDF)
- A-87 Cost Allocation Plan for Use in Fiscal Year 2020 to 21 (PDF)
- A-87 Cost Allocation Plan for Use in Fiscal Year 2019 to 20 (PDF)
- A-87 Cost Allocation Plan for Use in Fiscal Year 2018 to 19 (PDF)
- A-87 Cost Allocation Plan for Use in Fiscal Year 2017 to 18 (PDF)
- A-87 Cost Allocation Plan for Use in Fiscal Year 2016 to 17 (PDF)
- A-87 Cost Allocation Plan for Use in Fiscal Year 2015 to 16 (PDF)
- A-87 Cost Allocation Plan for Use in Fiscal Year 2014 to 15 (PDF)
- A-87 Cost Allocation Plan for Use in Fiscal Year 2013 to 14 (PDF)
- A-87 Cost Allocation Plan for Use in Fiscal Year 2012 to 13 (PDF)
- A-87 Cost Allocation Plan for Use in Fiscal Year 2011 to 12 (PDF)
Transit Agency Annual Report
The Transit Agency Independent Auditor’s Report is an audit of the financial statements of the proprietary fund. The report includes the Basic Financial Statements, Notes to the Basic Financial Statements, and a Schedule of Findings and Recommendations. Effective 2013 the Transit Agency is now a blended component unit of the Local Transportation Commission and therefore will be included within the Commission annual report and is no longer a separate report. See Local Transportation Commission Annual Report for financial information effective 2013.
Local Transportation Commission Annual Report
The Local Transportation Commission Independent Auditor’s Report is an audit of the financial statements of the governmental activities and each major fund of the Commission. The report includes the Basic Financial Statements, Notes to the Basic Financial Statements, Required Supplementary Information, and a Schedule of Findings and Recommendations.
- 2021(PDF)
- 2020 (PDF)
- 2019 (PDF)
- 2018 (PDF)
- 2017 (PDF)
- 2016 (PDF)
- 2015 (PDF)
- 2014 (PDF)
- 2013 (PDF)
- 2012 (PDF)
- 2011 (PDF)
- 2010 (PDF)
- 2009 (PDF)
- 2008 (PDF)
- 2007 (PDF)
- 2006 (PDF)
Transit Agency Performance Audit
The triennial Transit Agency Performance Audit is conducted in accordance with the requirements of the California Public Utilities Code and serves to ensure the accountability in the use of public transportation revenue. The purpose of the audit is to evaluate the efficiency, effectiveness, and the economy of the operation of the Transit Agency in accordance with the Performance Audit Guidebook for Transit Operators and Regional Transportation Planning Entities.
Local Transportation Commission Performance Audit
The triennial Local Transportation Commission (LTC) Performance Audit is conducted in accordance with the requirements of the California Public Utilities Code for all entities receiving Transportation Development Act (TDA) funds. The audit is intended to describe how well the LTC is meeting its administrative and planning obligations under TDA, as well as an evaluation of the efficiency, effectiveness, and the economy of the operation of the Commission in accordance with the Performance Audit Guidebook for Transit Operators and Regional Transportation Planning Entities.
Annual Development Impact Fee Report
Pursuant to Government Code 66000, the Annual Development Impact Fee Report provides information about development impact fees applicable to new development in the County of Colusa. The annual report provides beginning and ending balances of each program, amount collected, interest earnings, transfers / disbursement information and any other relevant findings for each program.