Past Lessons, Future Vision: Finance Leaders and Counties Confront Fiscal Realities

With hundreds of local leaders in Sacramento for the CSAC Legislative Conference, the timing was perfect for CSAC to publish our long-term project Meeting the Mandate: Counties Respond to Shifting Costs, Responsibilities, and Outcomes. This report takes stock of compounding responsibilities facing county governments and supports systemic reforms to improve the success of county functions. As 2025 marks the 175^th anniversary of the incorporation of California’s original 27 counties, it is an apt moment to recognize how county responsibilities have evolved. The project aims to answer the longstanding question: How can we better communicate the increased layers of responsibility for county governments in recent years – and the cumulative impact of new laws?  

Across its 77 pages, the report examines the administratively burdensome and uncertain state mandate reimbursement process, outlines the limitations on local revenue-generating authority, and covers every major policy areas to provide a comprehensive picture. It offers a clear-eyed view of the realities counties face in order to spark a dialogue about the future of the state-county relationship. To inform this project, CSAC interviewed County Supervisors and County Administrative Officers, engaged with 10 affiliate county associations, and conducted a review of past efforts to transform the state-local relationship. Subsequently, CSAC identified over 200 bills enacted between 2009 and 2024 that created new responsibilities, requirements, programs, or services for counties. 

During the Legislative Conference General Session on Wednesday, CSAC convened a historic gathering: three former Directors of the California Department of Finance appeared under the same roof as over 400 County Supervisors and county officials to react to the Meeting the Mandate publication. With their combined 13 years as the Chief Fiscal Policy Advisor to three Gubernatorial administrations, Ana Matosantos, Keely Bosler, and Michael Cohen shared their unique insights into the state-county fiscal relationship and their role in major policy initiatives. The conversation was skillfully moderated by John Myers, a longtime political journalist and current Chief of Public Affairs for CalPERS.  

The panel discussed the evolution of the relationship between the state and counties over the past 15 years, reflecting on what it was like to navigate tough budget years and make some challenging fiscal decisions outlined in the report. They spoke about the significant changes aimed at solving state financial crises or implementing systemic reforms, including 1991 and 2011 realignments, and highlighted ongoing challenges with the state reimbursable mandate process. They offered their perspectives on what the future might hold for the state and county relationship and shared suggestions on how counties can raise awareness and drive change moving forward.  

With the educational tools and insights on governmental complexity included in the Meeting the Mandate report, we can inform the next generation of state lawmakers on how to best support county leaders in the 21^st century – and meet the demands of governing in an increasingly complex world.