SECTIONS 30200-30201 - California Statutes

GOVERNMENT CODE

SECTION 30200-30201

30200. 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.

30201. 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, 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.