Government Code section 53238
(a)
“Fiscal and financial training” includes, but is not limited to, training in all of the following:(1)
Laws and principles relating to financial administration and short- and long-term fiscal management, including, but not limited to, the role and responsibilities of financial administration, financial policies, municipal budgets and budget processes, and financial reporting and auditing.(2)
Laws and principles relating to, but not limited to, capital financing and debt management, mechanisms for local agency revenues, pensions and other postemployment benefits, cash management and investments, the prudent investor standard, and the ethics of safeguarding public resources.(3)
General fiscal and financial planning principles and any pertinent laws relevant to the local agency official’s public service and role in overseeing the local agency’s operations and relevant to the local agency’s procurement and contracting practices and responsibilities.(b)
“Legislative body” has the same meaning as in Section 54952.(c)
“Local agency” means a city, county, city and county, charter city, charter county, charter city and county, or special district.(d)
“Local agency official” means any of the following:(1)
Any member of a local agency legislative body or any elected officer of a local agency.(2)
Any official who is appointed by the governing body who, as part of their official duties, makes decisions or recommendations regarding financial administration, budgeting, or the use of public resources.(3)
A local agency executive, as defined in subdivision (d) of Section 3511.1, or other similar administrative officer of a local agency.(4)
An employee designated by a local agency governing body to receive the training specified under this article.
Source:
Section 53238, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=53238. (updated Jan. 1, 2026; accessed Dec. 29, 2025).
