Appropriation Limits Report

An independent accountant's report on the calculation of the County's appropriations limit as required in Section 1.5 of Article XIII-B of the California Constitution.  The report is based on agreed-upon procedures, and County management is responsible for the calculations presented on the Appropriations Limit worksheet.

Annual Comprehensive Financial Report

The Annual Comprehensive Financial Report of the County of San Luis Obispo is a complete set of financial statements presented in conformity with Generally Accepted Accounting Principals (GAAP), and audited in accordance with generally accepted standards by a firm of licensed Certified Public Accountants.

Coronavirus State & Local Fiscal Recovery Fund (SLFRF) Reporting

The American Rescue Plan Act established the Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) program intended to provide support to State and local governments in responding to the economic and public health impacts of COVID-19.  As a recipient of SLFRF funds, the County of San Luis Obispo is required to disclose certain reports.

Cost Allocation Plan

Each year, the County prepares the Countywide Cost Allocation Plan (the Cost Plan) as required under Federal Office of Management and Budget Rules and Regulations 2 CFR Part 200, “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” to allow for reimbursement of indirect costs from State and Federal agencies.

The Cost Plan is an important document that allocates the costs of central servicing departments (e.g. Administrative Office, Auditor-Controller, Human Resources, Central Services, County Counsel, etc.) to the departments receiving the services. The Cost Plan also allocates building and equipment use allowance that is based on the cost of the buildings and equipment and their useful lives.

All costs are allocated on a basis that is directly related to the amount of service required, i.e., personnel costs are allocated by the number of employees in each department, building use-allowance is allocated by the square footage used by each department, etc. The purpose of allocating costs is to determine the amount of Countywide overhead each department should include when calculating the total cost of a particular service, program, or its entire operation. 

Single Audit Report

This is an audit of all major federal programs in compliance with U.S. Office of Management and Budget (OMB) Circular A-133. The Auditor's opinion on compliance with federal requirements is presented in the report along with each federal program identified in the Schedule of Federal Financial Assistance.

Vendor Resources

Information provided to vendors to assist with their contractual obligations with the County.