Fiscal Officers

The major activities of the Fiscal Officers Department include: 

• Offering networking opportunities and fostering professional development for finance and treasury professionals through a variety of training and services. 
• Serving as a technical and advisory resource to Cal Cities as policy committee representatives. 
• Providing technical assistance to Cal Cities for training programs, legislative analysis, and research projects. 

Appointed by the department president, each department has at least one representative on each of Cal Cities' standing seven policy committees that can provide technical information to the committee as a whole to ensure that the department has a voice in the decision-making process, and make recommendations to the board of directors on legislative and policy issues.

2023 Policy Committee Representatives

• Community Services – Sara Cowell, Accounting Manager, Tracy
• Environmental Quality – Michael Solorza, Director of Finance, Montebello
• Governance, Transparency, and Labor Relations – Linda Hollinsworth, Finance Director/Treasurer, Hawaiian Gardens
• Housing, Community, and Economic Development – Lisa Soghor, Chief Financial Officer, Culver City
• Public Safety – Karin Schnaider, Finance Director, Tracy
• Revenue and Taxation – Roberta Raper, Administrative Services Director, West Sacramento
• Transportation, Communication, and Public Works – Alexander Trinidad, Assistant Director of Finance, Santa Ana

For more information about the appointment process, please contact Meg Desmond.

The California Local Government Finance Almanac is a resource prepared by Michael Coleman. This website includes data, statistics, analysis, and articles on California city finance.

Fiscal Officers Department Bylaws

California Committee on Municipal Accounting (CCMA) Whitepapers:

CCMA prepares whitepapers relating to certain complex Governmental Accounting Standards Board (GASB) statements and other official pronouncements that are of keen interest to municipalities, explaining how the statements apply, and including working examples demonstrating application.

• Government Industry Alert - GASB No. 87, Leases (April 14, 2022)
• Implementation of GASB No. 84 (March 31, 2020)
• Government Industry Alert - COVID-19 (April 22, 2020)
• Implementation of GASB No. 75 (February 2019)
• GASB OPEB Actuarial Valuation Reports (February 2018)
• Questions and Answers Concerning Accounting and Financial Reporting for Pensions (October 2016)
• Implementing GASB No. 68 Accounting and Financial Reporting for Pensions (April 2015)
• Recommendations Regarding the Application of GASB No. 44 to Statistical Schedules Prepared by California Local Governments (June 2006)
• Example Disclosures for California Local Governments Implementing GASB Statement No. 40 (February 2005)
• Application of the Revenue Recognition Criteria Set Forth in GASB No. 33 to Revenue Sources Significant to California Cities (February 2001)
• Classification of Typical California City Revenues under GASB No. 34 (June 2001)
• Agreed-upon Procedures Applied to the Appropriations Limitation (June 2001)
• Agreed-upon Procedures Applied to Investment Portfolios of Local Governments (June 2001)