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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.)



Comprehensive Annual Financial Report (CAFR)

The Comprehensive Annual Financial Report (CAFR) 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 CAFR include the Independent Auditor’s Report, Management's Discussion and Analysis, the Basic Financial Statements and Supplementary Information.
        


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.



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.



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.



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.



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.



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.