The Office enhances the public's trust by acting as a guardian of funds administered for the County, cities, schools, and special districts and by providing an independent source of financial information and analysis.


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.

Budget Line Item Distribution Report

The published final budget only shows summary schedules by department. The Line Item Distribution Report shows the details by department with prior year comparisons.

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.

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.