California Association Of County Treasurers & Tax Collectors

Eligibility and Continuing Education Requirements

CACTTC CEU Record 2010

CACTTC CEU Record 2008 Education Conference

Quick Reference

Per Government Code Sections 27000.7, 27000.8 & 27000.9, CACTTC Education Committee

Rev. 1:2/01 Updated 1/1/04

State CEU Form this form should be filed at the Office of the California State Controller, Division of Collections, Bureau of Tax Administration, Post Office Box 942850, Sacramento, CA 94250 for each year of the Treasurer-Tax Collector's term.

Frequently Asked Questions:

1. When does the continuing education requirement take effect?
   The requirements took effect January 1, 1998 for elected Treasurer-Tax Collectors and January 1, 2000 for appointed
   Treasurer-Tax Collectors.

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3. Who is subject to the continuing education requirements?
   Only Treasurers, Tax Collectors and Treasurer-Tax Collectors whose Board of Supervisors has enacted an ordinance requiring qualifications for office and/or continuing education requirements are subject to these provisions.

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5. How many continuing education units (CEU’s) do I need and what is the time period for completing them?
   Elected Treasurer-Tax Collectors must complete 48 CEU’s during each 4-year term of office. Appointed Treasurer-Tax Collectors must complete 24 CEU’s within 2-year time periods. The first 2-year time-period for appointed Treasurer-Tax Collectors begins 1/1/00 and ends 12/31/01.

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7. What is a CEU?
   A CEU is a “continuing education unit”. Units are based on 50-minute hours (to allow for breaks and meals). CPEs or “continuing professional education” may also be used to satisfy the requirements and are also based on the same 50-minute hours as CEU’s. College courses may also be used to satisfy the requirements. One college semester unit equals 16 CEU’s.

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9. What types of continuing education programs qualify and where can I get CEU’s?
   CEU’s can be obtained by taking college or university courses, and by attending seminars and workshops offered by recognized state or national associations and institutions. The subject matter must be within the disciplines of treasury management and/or public finance.  A resource list of organizations offering CEU courses is provided below.

    

10. Does the CACTTC annual and education conference fill my requirement for CEU’s?
    Yes. Daily attendance at the CACTTC annual and education conference provides approximately 16 hours of CEU’s.  An average of 12 CEU’s per year are required depending on whether you are elected or appointed.

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12. When do I file my Certificate of Continuing Education?
    Elected Treasurer-Tax Collectors must file by June 30^th of the last year of your term of office. The first deadline to file is June 30, 2002, except for the San Francisco City & County Treasurer-Tax Collector who must file by June 30, 2001.  Appointed Treasurer-Tax Collectors must file by June 30 during each two-year period. The first deadline to file is June 30, 2001.

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14. How and where do I file my Certificate of Continuing Education?
    Fill out and sign your certificate of continuing education and mail to: State Controller’s Office, Division of Collections, Bureau of Tax Administration, Post Office Box 942850, Sacramento, CA  94250. Be sure to keep a copy for your records.

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16. Is my satisfaction of continuing education requirements subject to review?
    As with any government records, your continuing education requirement is subject to review by any member of the public.  The County Registrar of Voters may also request proof of satisfactory continuing education.

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18. What records should I maintain documenting my continuing education?
    You should keep a copy of all continuing education unit certificates, which are usually provided at the end of a continuing education course. (Don’t forget to sign-in for CEU’s as required at each session.)  You should also keep copies of registration forms, any handouts, and notes to prove your attendance if questioned or reviewed.  It is also a good idea to maintain a list of courses taken each year including dates, times, location, sponsoring organization and instructor name for easy reference and tracking.

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20. How long should I keep records documenting my continuing education?
    It is a good idea to keep all records at least six years to ensure that your eligibility at election time cannot be questioned for your current or previous term.

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22. Who can I contact for questions regarding my continuing education requirements?
    You may contact the current CACTTC Education Chair or the State Controller’s Office, Division of Collections, Bureau of Tax Administration at 916/445-6321.

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24. What is the state statute that requires Treasurer-Tax Collectors to have continuing education?
    The requirements are contained in sections 27000.8 and 27000.9 of the Government Code. These sections follow:

California Government Code: 27000.7

(a) No person shall be eligible for election or appointment to the office of county treasurer, county tax collector, or county treasurer-tax collector of any county unless that person meets at least one of the following criteria: (1) The person has served in a senior financial management position in a county, city, or other public agency dealing with similar financial responsibilities for a continuous period of not less than three years, including but not limited to, treasurer, tax collector, auditor, auditor-controller, or the chief deputy or an assistant in those offices. (2) The person possesses a valid baccalaureate, masters, or doctoral degree from an accredited college or university in any of the following major fields of study: business administration, public administration, economics, finance, accounting, or a related field, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance. (3) The person possesses a valid certificate issued by the California Board of Accountancy pursuant to Chapter 1 (commencing with Section 5000) of Division 3 of the Business and Professions Code, showing that person to be, and a permit authorizing that person to practice as, a certified public accountant. (4) The person possesses a valid charter issued by the Institute of Chartered Financial Analysts showing the person to be designated a Chartered Financial Analyst, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance. (5) The person possesses a valid certificate issued by the Treasury Management Association showing the person to be designated a Certified Cash Manager, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.

CaliforniaGovernment Code: 27000.8

Any duly elected county treasurer, county tax collector, or county treasurer-tax collector serving in that office on January 1, 1996, may serve for his or her remaining term of office during which period of time the requirements of this section shall not apply.  After the election of a county treasurer, county tax collector, or county treasurer-tax collector to office, that person shall complete a valid continuing course of study as prescribed in this section, and shall during the person’s four-year term of office on or before June 30 of the fourth year, render to the State Controller a certification indicating that the person has successfully completed a continuing education program consisting of, at a minimum, 48 hours, or an equivalent amount of continuing education units within the discipline of treasury management or public finance or both, offered by a recognized state or national association, institute, or accredited college or university, that provides the requisite educational programs prescribed in this section.  The willful or negligent failure of any elected county treasurer, county tax collector, or county treasurer-tax collector to comply with the requirements of this section shall be deemed a violation of this section.

CaliforniaGovernment Code: 27000.9

Notwithstanding any other requirement of law, any duly appointed county officer serving in the capacity of county treasurer, county tax collector, or county treasurer-tax collector shall, beginning in 2000, complete a valid continuing course of study as prescribed in this section, and shall, on or before June 30 of each two-year period, render to the State Controller, a certification indicating that the county officer has successfully completed a continuing education program consisting of, at a minimum, 24 hours or an equivalent amount of continuing education units within the discipline of treasury management or public finance, or both offered by a recognized state or national association, institute, or accredited college or university, that provides the requisite educational programs prescribed in this section.  The willful or negligent failure of any county officer serving in the capacity of county treasurer, county tax collector, or county treasurer-tax collector to comply with the requirements of this section shall be deemed a violation of this section.

The CACTTC Education Committee will provide additional resources for educational opportunities and professional affiliations on an ongoing basis.

The organizations listed below offer various courses, certification programs, professional affiliations and other resources. Contact the main offices listed to find out about local chapters and locally offered courses.

Continuing Education Resource List:

Treasury Management Association

Phone: 1-301-907-2862 FAX: 1-301-907-2864

Website: www.tma-net.org 

7315 Wisconsin Ave, #600 West, Bethesda, MD 20814

Designations Offered: Certified Cash Manager (CCM)

Certified Cash Manager Associate (CCMA)

Certified Treasury Executive (CTE)

Government Finance Officers Association

Phone: 1-312-977-9700 FAX: 1-312-977-4806

Website: www.gfoa.org

180 N Michigan Ave, #800 Chicago, IL  60601-7476

Designations Offered: Certified Public Finance Officer

National Association of County Treasurers and Finance Officers

Phone: 1-202-942-4254 FAX: 1-202-393-2630

Website: www.naco.org

440 First Street, NW, Washington, DC  20001

Municipal Treasurers’ Association of the United States and Canada

Phone: 1-202-737-0660 FAX: 1-202-737-0662

Website: http://mtausc.org

1029 Vermont Avenue, NW, Washington, DC 20005

Designations Offered: Certified Municipal Finance Administrator Credential (CMFA)

Association of Government Accountants

Phone: 1-703-684-6931 FAX: 1-703-548-9367

Website: www.agacgfm.org

2208 Mt Vernon Ave, Alexandria, VA  22301-1314

Designations Offered: Certified Government Financial Manager (CGFM)

California Association of State Auditors

Phone: 1-916-985-6453 FAX: 1-916-985-8856

Website: casa1.org

P. O. Box 2232, Rancho Cordova, CA  95741

Society of California Accountants

Phone: 1-916-443-2057  FAX: 1-916-443-0486

Website: www.gosca.com

2131 Capital Ave, Suite 101, Sacramento, CA  95816

American Institute of Certified Public Accountants

Phone: 1-212-596-6200 FAX: 212-596-6213

Website: www.aicpa.org

1211 Ave of the Americas, New York, NY  10036-8775

California Debt & Investment Advisory Commission

Phone: 1-916-653-9269 FAX: 1-916-654-7440

Website: http://www.treasurer.ca.gov/stocda.htm

915 Capitol Mall, Rm 400, Sacramento, CA  94209-0001