Budget & Finance for Non-Budget Personnel
Login to view recordings and materials exclusive to LACMC members who registered for the event.

When: January 19, 2023
Time: 09:00 AM To 12:00 PM

Online Event

After registering you will receive a confirmation email with details for attending the online seminar through a service like WebEx, Zoom or Teams.

Working with 39 departments to formulate a $45 billion budget for the County of Los Angeles can be intimidating. How do you develop a department budget? What are the accounting requirements to establish a budget?

The Los Angeles County Management Council’s seminar, “Budget & Finance for Non-Budget Personnel,” will virtually bring you County experts to provide an in-depth overview of the County budget process and fiscal management in a way that anyone can understand. This seminar will give managers the tools to comprehend balancing a budget and basic accounting processes.

Participants will:

  • Learn how budget priorities are formulated behind the scenes.
  • Build the skills you need for balancing a budget.
  • Discover strategies for developing a departmental budget.
  • Learn how management articulates their operational needs during the development of budget proposals.


Lan Sam, Chief Accountant

Accounting Division

Auditor-Controller (A-C)  

Ms. Sam has been with the Auditor-Controller’s Accounting Division for over 23 years.  She is the manager over the Budget/Publications, Accounting Control, and eCAPS Support Sections.  In addition, Ms. Sam manages the eCAPS Year-End Closing process for the County.  Ms. Sam received her bachelor’s degree in Business Administration from the University of California, Riverside and master’s degree from California State University, Los Angeles in Accountancy with option in Accounting Information System.


Yolanda Reyes, Finance Manager

Finance Division

Chief Executive Office (CEO)  

Ms. Reyes has over 23 years of County service primarily in the areas of budget and finance. She began her County career as an Administrative Analyst at the Assessor’s Office and is now the Finance Division Manager within the CEO. During her 21 years at the CEO, she has been responsible for various assignments including the Sheriff’s Department budget, General Fund Cash Flow, and countywide Net County Cost Walkthrough. Ms. Reyes earned her bachelor’s degree in Business Administration from California State University, Northridge.