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Financial Management for Elected Officials January 2013 <br /> <br />Institute for Local Government www.ca-ilg.org 29 <br /> <br /> <br /> <br /> <br />References and Resources <br /> <br /> <br />Note: Sections in the California Code are accessible at leginfo.legislature.ca.gov. Fair Political Practices <br />Commission regulations are accessible at www.fppc.ca.gov/index.php?id=52. A source for case law information is <br />www.findlaw.com/cacases/ (requires registration). <br /> <br />1 The California Society of Municipal Finance Official Code of Ethics can be found at: <br />www.csmfo.org/index.cfm?fuseaction=Detail&CID=4&NavID=154 . <br /> <br />2 The California Municipal Treasurers Association Code of Ethics can be found at: www.cmta.org/?page=4 . <br /> <br />3 GFOA Recommendations: Adoption of Financial Policies, with cross references to National Advisory Council <br />on State and Local Budgeting (NACSLB), www.gfoa.org/downloads/budgetAdoptionofFinancialPolicies.pdf. <br /> <br />4 See GFOA website with long-term financial planning resources: <br />www.gfoa.org/index.php?option=com_content&task=view&id=360&Itemid=186. <br /> <br />5 GFOA Recommendations: Adoption of Financial Policies, with cross references to National Advisory Council <br />on State and Local Budgeting (NACSLB), www.gfoa.org/downloads/budgetAdoptionofFinancialPolicies.pdf. <br /> <br />6 GFOA Recommendations: Adoption of Financial Policies, with cross references to National Advisory Council <br />on State and Local Budgeting (NACSLB), www.gfoa.org/downloads/budgetAdoptionofFinancialPolicies.pdf. <br /> 7 See, for example, Cal. Gov’t Code § 66016. <br /> 8 GFOA Recommendations: Adoption of Financial Policies, with cross references to National Advisory Council <br />on State and Local Budgeting (NACSLB), www.gfoa.org/downloads/budgetAdoptionofFinancialPolicies.pdf. <br /> <br />9 See Cal. Gov’t Code § 53232.2(b) (“If a local agency reimburses members of a legislative body for actual and <br />necessary expenses incurred in the performance of official duties, then the governing body shall adopt a written <br />policy, in a public meeting, specifying the types of occurrences that qualify a member of the legislative body to <br />receive reimbursement of expenses relating to travel, meals, lodging, and other actual and necessary <br />expenses.”). See also www.leginfo.ca.gov/calaw.html for additional information on what such policies must <br />include. <br /> 10 See GFOA Best Practices: Purchasing Cards, www.gfoa.org/downloads/PurchasingCardFINAL.pdf for <br />suggested practices for preventing and detecting abuse. <br /> <br />11 See Best Practices for Treasury Management, Government Finance Review (April 2000), available at <br />www.gfoa.org/downloads/CASHTreasuryapr00.pdf. The California Municipal Treasurers’ Association offers <br />sample investment policies at www.cmta.org/?page=39. <br /> <br />12 Back to Basics: Making the Case for Investment Policies, Government Finance Review (August 2002) available <br />at www.gfoa.org/downloads/CASHInvestPol0802.pdf. <br /> <br />13 See Cal. Gov’t Code §53600 and following (note that an agency is not required to authorize the full range of all <br />investments allowed by state law). See also http://www.leginfo.ca.gov/calaw.html for specific statutory <br />language. <br /> <br />14 GFOA Recommended Best Practice: Using Websites to Improve Access to Budget Documents and Financial <br />Reports (2003), www.gfoa.org/downloads/caafr-budgets-to-websites.pdf . See also <br />www.gfoa.org/downloads/websitepresentation.pdf. <br />Page 79 of 109