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Publications

The Auditor Controller’s Office publishes periodic reports to provide the general public an overview of the County’s financial position, activity and condition. Some of these are provided here in an Adobe Acrobat format (.PDF). If you do not have Adobe Acrobat, you may download the free application by clicking here: Download Adobe Acrobat Reader.

For copies of these publications or to learn more about other publications, please contact our office:

Auditor-Controller's Office
105 E Anapamu St, Room 303
Santa Barbara, CA  93101
(805)568-2100

  Comprehensive Annual Financial Report (CAFR)
The Comprehensive Annual Financial Report of the County of Santa Barbara is mandated by Sections 25250 and 25253 of the Government Code of the State of California. These statutes require that the County annually issue a report of its financial position and activity, and that the report be audited by an independent firm of certified public accountants.

NOTE: The CAFR has not been updated for developments subsequent to the date of the independent auditor's report.
Most recent CAFR.
  Fiscal Year Ended June 30, 2007 Report


Archived for historical reference only.
•   Fiscal Year Ended June 30, 2006 Report
•   Fiscal Year Ended June 30, 2005 Report
•   Fiscal Year Ended June 30, 2004 Report
•   Fiscal Year Ended June 30, 2003 Report
•   Fiscal Year Ended June 30, 2002 Report
•   Fiscal Year Ended June 30, 2001 Report
•   Fiscal Year Ended June 30, 2000 Report
•   Fiscal Year Ended June 30, 1999 Report
•   Fiscal Year Ended June 30, 1998 Report

 Single Audit Report
The Single Audit report is prepared in accordance with the Office of Management and Budget's Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations. The report includes a schedule of expenditures of Federal awards, the independent auditors' reports on internal controls and compliance with applicable laws and regulations, and a schedule of findings and recommendations.
•   Fiscal Year Ended June 30, 2007 Report
•   Fiscal Year Ended June 30, 2006 Report
•   Fiscal Year Ended June 30, 2005 Report
•   Fiscal Year Ended June 30, 2004 Report
•   Fiscal Year Ended June 30, 2003 Report
•   Fiscal Year Ended June 30, 2002 Report

  Financial Highlights
The Financial Highlights publication is intended to provide the general public with an easy to read overview of the County government's financial condition. The information contained in this report is derived from the County of Santa Barbara Comprehensive Annual Financial Report.
•   Fiscal Year Ended June 30, 2007 Highlights
•   Fiscal Year Ended June 30, 2006 Highlights
•   Fiscal Year Ended June 30, 2005 Highlights
•   Fiscal Year Ended June 30, 2004 Highlights
•   Fiscal Year Ended June 30, 2003 Highlights
•   Fiscal Year Ended June 30, 2002 Highlights
 
  Budget-State Controller Schedules
The State Controller Budget Schedules are prepared in compliance with The County Budget Act (Government Code § 29000 et seq). The focus is on fund, department and object level appropriation controls. It differs from the County’s performance-based Operating Plan and Proposed Budget document that is prepared on guidelines from the Government Finance Officers’ Association.
•   Final (Adopted) Budget for Fiscal Year 2007-08
•   Proposed Budget for Fiscal Year 2007-08

  Annual Retail Sales & Use Tax Report
The Annual Retail Sales & Use Tax Report provides detail analysis of Santa Barbara County's countywide taxable sales and the different revenues generated from those sales.
•   Fiscal Year Ended June 30, 2007 Report
•   Fiscal Year Ended June 30, 2006 Report
•   Fiscal Year Ended June 30, 2005 Report
•   Fiscal Year Ended June 30, 2004 Report
•   Fiscal Year Ended June 30, 2003 Report
•   Fiscal Year Ended June 30, 2001 Report

  Annual Transient Occupancy Tax Report
The Annual Transient Occupancy Tax Report provides an overview of the transient occupancy taxes generated by jurisdictional areas within the County of Santa Barbara.
•   Fiscal Year Ended June 30, 2007 Report
•   Fiscal Year Ended June 30, 2006 Report
•   Fiscal Year Ended June 30, 2005 Report
•   Fiscal Year Ended June 30, 2004 Report
•   Fiscal Year Ended June 30, 2002 Report
•   Fiscal Year Ended June 30, 2001 Report

  Property Tax Highlights
The Property Tax Highlights provide an overview of the property tax process for Santa Barbara County. It includes highlights of current results and a broad description of how property taxes are generated and distributed within the county.

Secured Property Tax Bills are now available online. Click here to View/Search Secured Tax Bills.
•   Tax Year 2007/2008 Highlights
•   Tax Year 2006/2007 Highlights
•   Tax Year 2005/2006 Highlights
•   Tax Year 2004/2005 Highlights
•   Tax Year 2003/2004 Highlights
•   Tax Year 2002/2003 Highlights

  Cost Allocation Plan
The Cost Allocation Plan allows the County to recover its countywide indirect 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 the Federal Government (ASMB C-10).
•   A-87 Cost Allocation Plan for Use in Fiscal Year 2007-08
•   A-87 Cost Allocation Plan for Use in Fiscal Year 2006-07

  Santa Barbara County Employees' Retirement System
•   County Retirement Costs: White Paper by Robert W. Geis, CPA (Through June 30, 2006)
•   Mercer/Kroll Retirement System Evaluation Summary November 7, 2006
•   Mercer/Kroll Retirement System Evaluation Final Report
•   Report On The Actuarial Valuation As Of June 30, 2005

  Independent Special Districts Compliance Report
Independent special districts provide necessary services to local communities, services such as water, wastewater removal, fire protection and interment. They are governed by elected or appointed local boards; they are independent of the County Board of Supervisors. The Independent Special Districts Compliance Report tracks the districts’ compliance with State mandated reporting requirements and analyzes their fiscal strengths and vulnerabilities.
•   Annual Financial Reports for FY 2003-04 and Annual Budgets for FY 2004-05
•   Annual Financial Reports for FY 1999-00 and Annual Budgets for FY 2000-01