Sierra County Municipal Code Ch. 2.13 Auditor

The minimum qualifications for Auditor as set forth in Cal. Gov’t Code § 26945, as existing or hereafter amended, are adopted as follows:

A. A person shall not be elected or appointed to the office of County Auditor of any county unless the person meets at least one of the following criteria:

1. The person possesses a valid and active certificate issued by the California Board of Accountancy under Cal. Bus. & Prof. Code Chapter 1 (commencing with § 5000), Division 3, showing the person to be, and a permit authorizing the person to practice as, a certified public accountant.

2. The person possesses a baccalaureate degree from an accredited university, college, or other four-year institution, with a major in accounting, as described in Cal. Bus. & Prof. Code § 5081.1(a), as that section read on December 31, 2009, or a business-related degree that includes at least 24 semester units, or equivalent quarter units, in accounting-related subjects, including, but not limited to, accounting, financial reporting, auditing, and taxation, and has served within the last five years in a senior fiscal management position in a county, city, or other public agency, or a nonprofit organization, dealing with similar fiscal responsibilities, including, but not limited to, public accounting or auditing responsibilities, for a continuous period of not less than three years.

3. The person has served as County Auditor, Chief Deputy County Auditor, or Assistant County Auditor, or an equivalent position for a continuous period of not less than three years. (Ord. 1137 § 1, eff. 4/17/25; Ord. 839, eff. 5/16/96)

A. Under the authority of Cal. Elec. Code § 1300, the election to select the office of Auditor shall be held with the presidential primary.

B. The Auditor elected in 2022 shall serve a six-year term and the next election for that office shall occur at the 2028 presidential primary. (Ord. 1135 § 3, eff. 4/17/25)

In the event that Cal. Gov’t. Code § 26945 is subsequently amended, it is intended that the qualifications for Auditor be governed by such subsequent amendment; provided, that such amendment does not significantly reduce the qualifications for Auditor. (Ord. 839, eff. 5/16/96)

The minimum continuing education requirements for County Auditor as set forth in Cal. Gov’t. Code § 26945 et seq., as existing or hereafter amended, are adopted as follows:

A. Any person serving in the capacity of County Auditor shall complete at least 40 hours of qualifying continuing education, pursuant to subsection (B) of this section, for each two-year period, beginning January 1, 1998, and completing at least 10 hours in each year of the two-year period. At least 20 of the 40 hours of continuing education shall be obtained in governmental accounting, auditing, or related subjects.

B. Qualifying continuing education may be obtained in the areas of accounting, auditing, or related subjects. In addition, qualifying continuing education may be obtained in any other subject, if it can be demonstrated that the specific educational program contributes to professional competence.

C. With respect to a County Auditor who is a licensee of the California Board of Accountancy, or of the accountancy licensing authority of any other state, or who possesses a certificate issued by the Institute of Internal Auditors, continuing education obtained for purposes of renewal of the license or certificate may be applied to satisfy the requirements of this section. (Ord. 1137 § 2, eff. 4/17/25)

Pursuant to Cal. Gov’t. Code § 29853, a warrant shall be considered lost by the Auditor if it has been mailed and has not been received by the addressee within seven days after the date of mailing. (Ord. 839, eff. 5/16/96)