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The California Society of Municipal Finance Officers (or CSMFO) is a professional association of state, county, and local government finance officers in California. The California Society of Municipal Finance Officers is the statewide organization serving all California municipal finance professionals, an affiliate of the nationwide Government Finance Officers Association (GFOA). Membership is open to anyone in the State of California actively engaged in government finance in any city, county, or special district. Its stated mission is to promote excellence in financial management through innovation, continuing education and professional development. CSMFO members are actively involved in the key issues facing cities, counties, and special districts in the State of California. Recognizing that public servants have an obligation to serve the public’s interests, CSMFO serves to actively improve fiscal integrity, adherence to the highest standards of ethical conduct, and to create better accountability by disseminating best practices. ==The Challenge to Excellence in Government Finance == The Chief Financial Officers Act of 1990(CFO Act) was signed into law by President George H.W. Bush. For each of 23 federal agencies, the position of chief financial officer was created. Since that time, federal efforts have been intended to improve the government's financial management and develop standards of financial performance and disclosure. Similar financial expectations exist at State and Local government levels. The chief financial officer (CFO) of a public agency is the corporate officer primarily responsible for managing the financial risks of the business or agency. This officer is also responsible for budgeting, financial planning, record-keeping, cash flow management, higher management. communicating financial performance and forecasts to the community. The title may vary, such as finance director or treasurer, from agency to agency. The CFO typically reports to the city manager or other chief executive officer. Financial reporting has multiple audiences, with a responsibility to citizens, taxpayers and voters to provide transparent accountability for use of public funds (taxes). Additionally, financial reporting must provide internal guidance to program managers to maintain budgetary control and to governing city councils and boards of directors to provide adequate financial policy guidelines. The United States government in general has sought to improve the quality of financial reporting. The Government Accounting Standards Board (GASB) has a stated mission to "establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports." 〔(Government Accounting Standards Board )〕 Pronouncements in particular have trended to incorporate more comparable elements of business-sector. The need for and value of financial managers has increased. Over the past decades, a number of factors have created a rapidly changing environment for today's government financial managers. Beginning with the New York City financial crisis in the 1970s and 1980s, state and local governments began overhauling their financial management systems. In 1990, the Chief Financial Officers (CFO) act called for reforms that brought the goal of accountability to the forefront. The 1994 Bankruptcy of Orange County, California further underscored the need for ongoing excellence and expertise in the field of municipal finance. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「California Society of Municipal Finance Officers」の詳細全文を読む スポンサード リンク
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