DIVISION 3. FINANCIAL PROVISIONS [29000. - 30406.]
Division 3 added by Stats. 1947, Ch. 424.
§§ 29000–30406 · 378 sections
CHAPTER 1. Budget and Tax Levy §§ 29000–29144 · 57 sections
ARTICLE 1. General §§ 29000–29009 · 9 sections
- § 29000 This chapter shall be known, and may be cited, as the County Budget Act. Unless the context otherwise requires or provides, the general provisions set forth in…
- § 29001 Except as otherwise defined in this section, the meaning of terms used in this chapter shall be as defined in the Accounting Standards and Procedures for…
- § 29002 This chapter shall apply to counties, dependent special districts, and other agencies whose affairs and finances are under the supervision and control of the…
- § 29003 Except as otherwise specifically provided by law, a majority vote of the total membership of the board is required for the board to take action pursuant to…
- § 29005 (a) The Controller shall promulgate such rules, regulations, and classifications as are deemed necessary and commensurate with the accounting procedures for…
- § 29006 For the adopted budget, the various forms, as prescribed by the Controller pursuant to Section 29005, shall provide for the presentation of data and…
- § 29007 There shall be a schedule in or supporting the adopted budget document or separate ordinance or resolution, setting forth for each budget unit the following…
- § 29008 At a minimum, within the object of capital assets, the budget amounts for the following shall be reported, as specified: (a) Land shall be reported in total…
- § 29009 In the recommended, adopted, and final budgets the funding sources shall equal the financing uses.
ARTICLE 2. Budget Request §§ 29040–29045 · 5 sections
- § 29040 On or before June 10 of each year, each official in charge of any budget unit shall provide the administrative officer or the auditor, as the board directs, an…
- § 29042 The requests shall be submitted as prescribed by the administrative officer or the auditor, as designated by the board.
- § 29043 The auditor shall provide the estimates for bonded debt service requirements. The auditor shall also provide or furnish to the responsible authority, as…
- § 29044 The auditor shall provide to the administrative officer or such other official as the board directs, any financial statements, data, or recommendations, if…
- § 29045 In the absence or disability, or failure of any official or person required to submit budget requests, they shall be submitted by the acting official in charge…
ARTICLE 3. Recommended Budget §§ 29060–29065 · 6 sections
- § 29060 The administrative officer or auditor, as designated by the board, shall compile the budget requests.
- § 29061 The board shall designate either the administrative officer or auditor to review the budget requests and prepare a recommended budget. Any differences may be…
- § 29062 The recommended budget shall be submitted to the board by the administrative officer or auditor, as designated by the board, on or before June 30 of each year,…
- § 29063 Upon receipt of the recommended budget, the board shall consider it and, on or before June 30 of each year, at such time as it directs, shall make any…
- § 29064 (a) Except as provided in subdivision (c), on or before June 30 of each year the board, by formal action, shall approve the recommended budget, including the…
- § 29065 On or before September 8 of each year, as the board directs, the recommended budget shall be made available to the public.
ARTICLE 4. Adopted Budget §§ 29080–29093 · 12 sections
- § 29080 On or before September 8 of each year, the board shall publish a notice in a newspaper of general circulation stating that: (a) The recommended budget…
- § 29081 The hearing may be continued from day to day until concluded, but not to exceed a total of 14 calendar days.
- § 29082 (a) At the hearing, the board of supervisors shall hear any official who wishes to be heard regarding the recommended budget for his or her budget unit. (b) At…
- § 29083 (a) The auditor, or a deputy designated by the auditor, shall attend the public hearing on the recommended budget, and shall furnish the board with any…
- § 29084 The budget may contain an appropriation or appropriations for contingencies in such amounts as the board deems sufficient.
- § 29085 The budget for each fund may contain nonspendable, restricted, committed, or assigned fund balance classifications in such amounts as the board deems…
- § 29086 Except in cases of a legally declared emergency, as defined in Section 29127, the general reserve may only be established, canceled, increased, or decreased at…
- § 29088 After the conclusion of the hearing, and not later than October 2 of each year, and after making any revisions of, deductions from, or increases or additions…
- § 29089 The resolution of adoption of the budget of the county, each dependent special district, and each other agency as defined in Section 29002, shall specify the…
- § 29090 The adoption of the budget may be accomplished by a resolution in which the adoption is effectuated by reference to the financing uses in the budget as finally…
- § 29092 The board may set forth appropriations in greater detail than required in Section 29089 and may authorize any additional controls for the administration of the…
- § 29093 (a) A copy of the adopted budget in the format prescribed by the Controller shall be filed by the auditor in the office of the clerk of the board and the…
ARTICLE 5. Tax Levy §§ 29100–29109 · 9 sections
- § 29100 (a) On or before October 3 of each year, the board shall adopt by resolution the rates of taxes on the secured roll, not to exceed the 1-percent limitation…
- § 29100.6 On or before December 1 of each year, each county auditor shall file with the Controller in such form as the Controller directs, a statement of the amounts of…
- § 29101 After adopting the rates, the board shall levy the taxes upon the taxable property of the county in specific sums in terms of the rates so adopted. Each rate…
- § 29102 Unless otherwise provided by law, the authority and duties of the county board of supervisors with respect to adopting tax rates and levying of taxes…
- § 29103 It shall be the responsibility of the auditor to calculate the several tax rates for the board’s action thereon.
- § 29104 The board may adopt a rate ending in the next highest fraction of a percent for a fund, or for a group of funds having the same tax base. Any cash collections…
- § 29106 In the resolution adopting tax rates, the entity or fund with its corresponding rate shall be classified in any manner sufficient to identify it.
- § 29107 The tax rates for property not sufficiently secured as provided in Section 12 of Article XIII of the Constitution are levied in the amounts therein provided…
- § 29109 (a) On or before December 1 of each year, the auditor shall forward to the Controller, in the format prescribed by the Controller, a statement of the rates of…
ARTICLE 6. Appropriations and Transfers §§ 29120–29130 · 11 sections
- § 29120 Except as otherwise provided by law, the board and every other county or dependent special district official and person shall be limited in the incurring or…
- § 29121 Except as otherwise provided by law, obligations incurred or paid in excess of the amounts authorized in the budget unit appropriations are not a liability of…
- § 29122 The board shall not approve a claim and the auditor shall not issue payment for any obligation in excess of that authorized in the budget unit appropriation,…
- § 29124 (a) If at the beginning of any fiscal year, the budget has not been adopted, the auditor shall approve payments for the support of the various budget units in…
- § 29125 (a) Transfers and revisions to the adopted appropriations may be made by an action formally adopted by the board at a regular or special meeting as follows:…
- § 29126 At any regular or special meeting the board may cancel any appropriation in whole or in part that is not needed and transfer the amount canceled to the…
- § 29126.1 At any regular or special meeting the board may cancel any unused appropriation in whole or in part upon determining that the source of funding of the…
- § 29126.2 The auditor may review and issue reports and make recommendations regarding estimated financing sources, or actual financing sources, or both, and the status…
- § 29127 After adopting a resolution stating the facts constituting an emergency by a four-fifths vote of the board at any regular or special meeting, the board may…
- § 29128 All emergency expenditures shall be paid from any money in the county treasury in any fund from which the expenditure may properly be paid.
- § 29130 At any regular or special meeting, the board by a four-fifths vote may make available for appropriation any of the following fund balances for which the board…
ARTICLE 7. Miscellaneous §§ 29141–29144 · 5 sections
- § 29141 The adopted budget shall include a schedule showing the managerial budget of each service activity financed by a proprietary fund established pursuant to…
- § 29141.1 The property tax bill in the County of Orange shall include a statement with language to the effect that a portion of the taxpayer’s property taxes may be used…
- § 29142 Notwithstanding any other provision of law, when taxes or assessments are collected by the county for any special district, or zone or improvement district…
- § 29143 Any unencumbered balance remaining to the credit of any appropriation shall lapse at the end of the fiscal year and shall revert to the available balance of…
- § 29144 All commitments covered by the restricted, committed, or assigned fund balance encumbrances account at fiscal yearend are appropriated for the succeeding…
CHAPTER 2. Funds §§ 29300–29554 · 92 sections
ARTICLE 1. General §§ 29300–29304 · 6 sections
- § 29300 The income and revenue paid into the county treasury shall be at once appropriated to and kept in separate funds.
- § 29300.5 (a) Notwithstanding any other provisions of law, for the 1993–94 fiscal year, unreserved and undesignated fund balances in county or city and county special…
- § 29301 The general fund consists of money received into the treasury and not specially appropriated to any other fund.
- § 29302 If by law a tax is required or permitted to be levied at one uniform rate on all the taxable property in the county for the purpose of creating, replenishing,…
- § 29303 This section does not apply to the sale by counties of bonds purchased as investments. Whenever any bonds issued by any county or by any school, drainage, or…
- § 29304 Whenever any special assessment or special assessment taxes are levied upon land or real property by any city, county, district or other public corporation,…
ARTICLE 2. Revolving Funds §§ 29320–29334 · 16 sections
- § 29320 As used in this article, “officer of the county” includes any elective or appointive officer of a county and any person in charge of any office, department,…
- § 29321 The board of supervisors may establish a revolving fund for the use of any officer of the county by adopting a resolution setting forth: (a) the necessity for…
- § 29321.1 The board of supervisors may, by ordinance or resolution, authorize the county auditor to perform the functions of the board in establishing, increasing,…
- § 29322 Certified copies of the resolution shall be transmitted to the county auditor and county treasurer.
- § 29323 Before any money is withdrawn from the county treasury to be placed in the revolving fund, the officer for whose use the fund is created shall file with the…
- § 29324 Upon the filing of the required bond the auditor shall draw his warrant in favor of the officer for whose benefit the revolving fund is created, and the…
- § 29325 The officer may be authorized to use the fund for making change, when necessary in carrying on his official work.
- § 29326 The officer shall not be authorized to expend any portion of the revolving fund except for services or material which are a legal charge against the county.
- § 29327 Any expenditure in excess of one dollar ($1) shall not be made unless a receipt is obtained, setting forth the date, purpose of the expenditure, and the amount…
- § 29328 Demand shall be made upon the county for reimbursement of the fund in the same manner that other demands are made and shall be supported by receipts. All sums…
- § 29329 Upon demand of the auditor or board of supervisors, the officer entrusted with the fund shall give an account of the fund.
- § 29330 The board may at any time increase, reduce or discontinue any revolving fund established by its order. If the revolving fund is ordered reduced, the officer…
- § 29331 The board of supervisors in any county having more than 900,000 population may, in addition to any other revolving fund, establish a revolving fund to be used…
- § 29332 In any county having more than 50,000 population, the board of supervisors may establish a revolving fund to be used by the purchasing agent, or other…
- § 29333 In any county having a population of over 200,000 according to the 1950 federal census, the board of supervisors may establish a revolving fund not to exceed…
- § 29334 The board of supervisors in any county having a population of over 1,400,000, as determined by the 1970 federal census, may, in addition to any other revolving…
ARTICLE 3. Salary Fund §§ 29350–29351 · 2 sections
- § 29350 All fees directed to be paid into the county treasury shall be set apart as a separate salary fund, and shall be applied to the payment of salaries.
- § 29351 If in the opinion of the auditor the fees to be collected are not sufficient to pay salaries, the board of supervisors at the time the tax levy is made shall…
ARTICLE 4. County Officers’ Cash Difference Fund §§ 29370–29390.1 · 18 sections
- § 29370 The board of supervisors may establish a county officers cash difference fund for the use of any county officer or administrative head of any county department…
- § 29370.1 (a) As an alternative to Section 29370, the board of supervisors may, by resolution, authorize the county auditor to perform the functions of the board in…
- § 29371 If the board elects to establish a cash difference fund, it shall by the same resolution also establish an overage fund for the use of each county officer or…
- § 29372 Upon the adoption of the resolution, the auditor shall draw a warrant in favor of the county officer or administrative head of a county department in the…
- § 29373 Any person in any county office or department in which a cash difference fund has been established who receives and disburses money placed in the person’s…
- § 29373.1 The cash difference fund when authorized by resolution of the board of supervisors may be used to increase the amount tendered to any county officer so as to…
- § 29374 If a cash deficit is reported to the county officer or administrative head of a county department, the county officer or administrative head shall immediately…
- § 29375 If an overage is reported to the county officer or administrative head of a county department involved, the county officer or administrative head shall…
- § 29375.1 When an amount paid to any county officer exceeds the amount due the county for any account, and such excess does not exceed ten dollars ($10), the officer may…
- § 29376 Each county officer or administrative head of a county department having a cash difference fund shall upon demand of the auditor or the board of supervisors…
- § 29377 If the cash difference fund becomes exhausted, the county officer or administrative head of a county department involved may make a written application to the…
- § 29378 Upon application the board may replenish the cash difference fund by resolution directing the county auditor to draw his special warrant for that purpose upon…
- § 29379 The board may at any time discontinue the cash difference fund. If the cash difference fund is discontinued, the county officer or administrative head of a…
- § 29380 At the end of the fiscal year the board shall transfer any money in an overage fund to the county general fund.
- § 29380.1 By resolution, the board of supervisors may provide that applications to have the cash difference fund replenished shall be made with the auditor of the county…
- § 29381 Any violation of this article is a misdemeanor.
- § 29390 The board of supervisors may, by a resolution incorporating such limitations and safeguards as may be deemed in the best interests of the county, provide that…
- § 29390.1 By resolution, the board of supervisors may provide that an application to have a shortage in county funds replenished shall be made with the auditor of the…
ARTICLE 5. District Attorney’s Special Fund §§ 29400–29408 · 9 sections
- § 29400 There is a district attorney’s special appropriation in each county.
- § 29401 At the beginning of each fiscal year in counties having a population of 90,000 or more, the board of supervisors shall make available to the district…
- § 29402 At the beginning of each fiscal year in all other counties, the board of supervisors shall make available to the district attorney’s special appropriation an…
- § 29403 The population basis is that fixed by the last decennial federal census.
- § 29404 The district attorney shall only use the special appropriation to pay: (a) Expenses lawfully incurred in criminal cases arising in the county. (b) Expenses…
- § 29405 On the presentation by the district attorney of his requisition to the auditor, the auditor shall draw his warrant in favor of the district attorney on the…
- § 29406 The district attorney shall file vouchers with the auditor at the end of each fiscal year, and may file vouchers from time to time during the year, showing the…
- § 29407 The district attorney’s special appropriation is in addition to any other appropriations at his disposal, and this article does not limit or affect any…
- § 29408 This article does not apply to any county operating under a charter making provision for a similar appropriation.
ARTICLE 5.5. District Attorney’s Family or Child Support Trust Fund §§ 29410–29416 · 7 sections
- § 29410 The board of supervisors of a county may establish a local child support agency’s family or child support trust fund pursuant to this article.
- § 29411 In any county that establishes a local child support agency family or child support trust fund pursuant to this article, the board of supervisors shall make…
- § 29412 The local child support agency shall use the trust fund solely for the purpose of advancing reimbursement for moneys erroneously attached or intercepted by a…
- § 29413 Upon the presentation by the local child support agency of a requisition to the auditor, the auditor shall draw a warrant in favor of the local child support…
- § 29414 (a) The local child support agency shall forward attached or intercepted moneys upon which advances were made to the trust fund within three days of receipt…
- § 29415 The local child support agency trust fund is in addition to any other appropriations for the local child support agency, and this article shall not be…
- § 29416 Notwithstanding any other provision of law, the budget of each county shall indicate the amount appropriated for the local child support agency for child and…
ARTICLE 6. Sheriff’s Funds §§ 29430–29441 · 9 sections
- § 29430 The county board of supervisors shall establish a sheriff’s special appropriation in such amount as the board determines. In counties having a population of…
- § 29434 The population basis is that fixed by the last decennial federal census.
- § 29435 The sheriff may use the appropriation for: (a) His expenses incurred in criminal cases arising in the county. (b) Expenses necessarily incurred by him in the…
- § 29436 On the presentation by the sheriff of his requisition to the auditor, the auditor shall draw his warrant in favor of the sheriff on the special appropriation…
- § 29437 The sheriff shall file vouchers with the auditor at the end of the fiscal year and may file vouchers from time to time during the year showing the disposition…
- § 29438 Upon the filing of vouchers at any time, the board may reimburse the special appropriation in a sum not to exceed the amount accounted for by the vouchers. The…
- § 29439 The sheriff’s special appropriation is in addition to any other appropriations at his disposal, and this article does not limit or affect any provision of law…
- § 29440 The provisions of this article relating to the sheriff’s special appropriation do not apply to any county operating under a charter making provision for a…
- § 29441 In addition to any other revolving funds provided for by this chapter, the board of supervisors may establish a revolving fund to be used by the sheriff in…
ARTICLE 7. Public Administrator’s and Public Guardian’s Revolving Funds §§ 29460–29464 · 5 sections
- § 29460 The board of supervisors in any county in which the public administrator or guardian receives a salary in lieu of fees may, in addition to any other revolving…
- § 29461 The fees, charges, and expenses incurred in connection with any estate required to be administered by the public administrator or guardian in which the assets…
- § 29462 The board shall fix the amount of the public administrator’s revolving fund and the amount of the public guardian’s revolving fund in a sum sufficient to…
- § 29463 As soon as sufficient assets of an estate are received by the public administrator or guardian, he shall replenish his revolving fund by payment from such…
- § 29464 In all other respects, the provisions of Article 2 shall govern this fund.
ARTICLE 8. Proceeds of United States Forest Reserve Fund §§ 29480–29484 · 5 sections
- § 29480 All money received by the State from the United States in pursuance of any act of Congress providing for the distribution and payment to states and territories…
- § 29481 The payment made to each county from the receipts of any given forest reserve shall be in the proportion which the area of the forest reserve situated in the…
- § 29482 The State Controller shall keep a record of the money received from the United States on account of each forest reserve in this State. On or before June 30th…
- § 29483 The computation of the amount of money due each county pursuant to this article shall be based on data furnished to the State by the responsible agency of the…
- § 29484 The auditor of any county receiving a payment of money pursuant to this article, shall immediately apportion the money by placing 50 percent to the credit of…
ARTICLE 9. Borrowing from Funds § 29501 · 1 section
- § 29501 Whenever the principal or interest on any bonds legally issued by the county or any district within the county which becomes due and there is not sufficient…
ARTICLE 11. Transportation Fund §§ 29530–29536 · 10 sections
- § 29530 (a) If the board of supervisors so agrees by contract with the State Board of Equalization, the board of supervisors shall establish a local transportation…
- § 29530.2 (a) Notwithstanding any other provision of law, the board of supervisors for any county of the first class may, upon the adoption of a resolution approved by a…
- § 29531 The board of supervisors shall continuously appropriate the money in such fund for expenditure for the purposes specified in this article and in Chapter 4…
- § 29532 From funds appropriated pursuant to Section 29531, the county auditor shall pay to public transportation entities the amounts allocated by the transportation…
- § 29532.1 Pursuant to subdivision (a) of Section 29532, each of the following entities is designated the transportation planning agency for its respective area: (a) The…
- § 29532.4 (a) Notwithstanding subdivision (d) of Section 29532, the county transportation commission created in the Counties of Los Angeles, Orange, Riverside, and San…
- § 29533 In the event that any allocation, if approved in accordance with Section 29532, would cause the county to incur any indebtedness or liability in any year in…
- § 29534 The county auditor shall keep records and make reports concerning the local transportation fund as the Director of Transportation or the Controller shall…
- § 29535 Within each county which is not within the jurisdiction of a statutorily created regional transportation planning agency or a council of governments, a local…
- § 29536 A county that is not included within the jurisdiction of a statutorily created regional transportation agency but for which there is a council of governments…
ARTICLE 12. Criminal Justice Administrative Fees §§ 29550–29554 · 4 sections
- § 29550 (a) (1) Subject to subdivision (d) of Section 29551, a county may impose a fee upon a city, special district, school district, community college district,…
- § 29551 (a) The board of supervisors or city council of any county, city and county, or city that opts to receive funds pursuant to Section 29552 shall establish a…
- § 29552 (a) (1) Commencing with the 2007–08 fiscal year, all counties and cities and counties that charged fees pursuant to Section 29550 and cities with Type One…
- § 29554 (a) The amount specified in Chapter 257 of the Statutes of 2021 shall be appropriated according to the methodology specified within this section to counties to…
CHAPTER 3. County Charges §§ 29600–29637 · 23 sections
ARTICLE 1. General §§ 29600–29618 · 16 sections
- § 29600 Charges incurred against the county pursuant to this title are county charges.
- § 29601 The following expenses of the district attorney and the sheriff are county charges: (a) Traveling and other personal expenses incurred in criminal cases…
- § 29601.5 Expenses incurred by a county in returning a fugitive or escaped prisoner to another county for trial or detention in a county facility shall be paid by the…
- § 29602 The expenses necessarily incurred in the support of persons charged with or convicted of a crime and committed to the county jail and the maintenance therein…
- § 29603 The sums required by law to be paid to grand jurors and witnesses in criminal cases tried in a superior court, other than expert witnesses appointed by the…
- § 29604 The accounts of the coroner for such services as are not otherwise provided for are county charges.
- § 29606 The necessary expenses incurred in the support of the county hospitals, almshouses, and the indigent sick and otherwise dependent poor, whose support is…
- § 29607 When authorized by the board of supervisors, expenses incurred by county authorities pursuant to Section 1451.5 of the Health and Safety Code or for temporary,…
- § 29608 The contingent expenses necessarily incurred for the use and benefit of the county are county charges.
- § 29609 The premiums on official bonds of county officers are county charges.
- § 29610 The expenses of any elected county officer incurred while traveling to and from and while attending the annual convention of his or her respective association,…
- § 29611 The necessary expenses, incurred by the auditor and treasurer in the defense and prosecution of any action brought by or against them to test the validity or…
- § 29612 The expenses necessarily incurred in searching for and rescuing persons who are lost or in danger of their lives are county charges.
- § 29613 The expenses necessarily incurred in the preparation of plans for meeting any emergency caused by a flood, fire, earthquake, pestilence, tornado, or other act…
- § 29617 Every sum directed by law to be raised for any county purpose under the direction of the board of supervisors or declared to be such is a county charge.
- § 29618 The actual and necessary expenses incurred in the drafting of a county charter by a board of freeholders, when such expenses are authorized by the board of…
ARTICLE 2. Victims of Crime §§ 29631–29637 · 7 sections
- § 29631 The Legislature hereby declares that it serves a public purpose, and is of benefit to the state and to every county and city in the state, to indemnify those…
- § 29632 The legislative body of a county or of a city may establish a program which provides for the reimbursement of any innocent resident of the county or city, as…
- § 29633 The legislative body may impose such other restrictions and conditions as it finds advisable and which do not impair the constitutional rights of any person.
- § 29634 In establishing a program pursuant to this article the legislative body may provide for the procedures to determine whether or not a claimant is entitled to…
- § 29635 If a claim is paid under this article the county or city shall be subrogated to the rights of the claimant to whom such claim was paid against any person…
- § 29636 Upon conviction of any person of a crime which has resulted in the injury or destruction of property for which reimbursement is provided for under a program…
- § 29637 For the purposes of this article, the legislative body of a county or a city may by resolution determine that a resident may be reimbursed for any losses not…
CHAPTER 4. Claims §§ 29700–29749 · 21 sections
ARTICLE 1. Filing and Approval §§ 29700–29710 · 12 sections
- § 29700 Except as otherwise provided herein, this chapter applies to all claims for money or damages against counties including claims which are governed by Part 3…
- § 29701 The board shall not consider a claim unless it is presented not less than three days or, if prescribed by ordinance, five days prior to the date of the meeting…
- § 29702 A claim based upon an expenditure directed to be made by any officer shall be approved by such officer before it is considered by the board.
- § 29703 When the board acts upon a claim the clerk of the board shall file a memorandum of the action taken and endorse on the claim a statement thereof. If the claim…
- § 29704 If the auditor approves the action taken upon the claim, he shall endorse on the claim “approved” and attest the endorsement with his signature. He shall then…
- § 29705 The board may adopt forms for the submission and payment of claims and may prescribe and adopt warrant forms separate from claim forms, to the end that the…
- § 29706 Failure of a claimant to use a form prescribed by the board pursuant to Section 29705 is not a defense to a suit against the county on a claim for which Part 3…
- § 29707 Any claim against the county presented by a member of the board for per diem and mileage or for service rendered by him shall be itemized, verified, and state…
- § 29707.1 In a county where the board of supervisors has adopted the procedures prescribed in Article 2 (commencing with Section 29740) of this chapter a claim against…
- § 29708 Except for his own service, no county officer or employee may present any claim for allowance against the county. No county officer or employee may in any way,…
- § 29709 Any person may appear before the board and oppose the allowance of any claim made against the county.
- § 29710 No fee or charge shall be made or collected by any officer for verifying or receiving any claim against the county.
ARTICLE 2. Allowance of Claims by Auditor §§ 29740–29749 · 9 sections
- § 29740 By resolution the board of supervisors may adopt the procedure for the approval of claims prescribed in this article.
- § 29741 The auditor shall audit and allow or reject claims in lieu of, and with the same effect as, allowance or rejection by the board of supervisors in any of the…
- § 29742 The auditor shall issue his warrant on the county treasury for such an amount for each claim as he finds to be a correct and legal county charge. He shall not…
- § 29743 If the auditor finds that any claim presented is a proper county charge, but is greater in amount than is justly due, he may allow the claim in part and issue…
- § 29744 If the claimant is unwilling to receive the amount tendered in full payment, he shall return the warrant to the auditor within 30 days after the tender…
- § 29745 If the auditor finds that any claim is not a proper county charge, he shall reject it and endorse his rejection thereon.
- § 29747 The auditor shall prepare duplicate lists of all claims he allows, showing as to each claim: date allowed, warrant number, name of claimant, and amount…
- § 29748 The board may prescribe, by resolution, additional procedures for the audit and disposition of claims but the procedures so prescribed may not be inconsistent…
- § 29749 The auditor shall require the certificate of the requisitioning, inspection, or receiving officers that the articles and services have been received or…
CHAPTER 5. Warrants §§ 29800–29878 · 48 sections
ARTICLE 1. General §§ 29800–29808 · 8 sections
- § 29800 All warrants issued by the county auditor shall be numbered consecutively within each series. The number, date, amount of each, and the name of the person to…
- § 29801 Separate series of numbers may be used for the different kinds of warrants, such as pay roll warrants, general warrants drawn for miscellaneous supplies and…
- § 29802 (a) Unless otherwise provided by ordinance, any warrant issued is void if not presented to the county treasurer for payment within six months after its date.…
- § 29803 Except as provided in Section 53912, the auditor shall issue warrants on the treasurer in favor of the persons entitled thereto in payment of all claims…
- § 29804 Except as provided in Section 53912, the auditor shall issue warrants on the treasurer for all debts and demands against the county when the amounts are fixed…
- § 29806 Warrants drawn by order of the board on the county treasury for the current expenses during each year shall be paid in the order of presentation to the…
- § 29807 Whenever any district, public corporation or public agency uses the county treasury as the depository of its moneys, the county auditor, notwithstanding any…
- § 29808 The auditor may direct the transfer of the amount of the order, requisition or other authorization, from the account or funds of the district, public…
ARTICLE 2. Payment and Registration §§ 29820–29828 · 9 sections
- § 29820 When a warrant is presented for payment, if there is money in the fund for that purpose, the treasurer shall pay it by any of the following methods: (a) By…
- § 29821 Whenever an issuing officer draws a warrant upon the fund in an amount that exceeds the balance of the fund and the issuing officer determines that the warrant…
- § 29822 The governing board of any local agency may, by the affirmative vote of a majority of its members, adopt a resolution authorizing the issuing of registered…
- § 29823 The treasurer shall register any warrant presented to him or her pursuant to Section 29821 or 29822 by endorsing upon the back of that warrant all of the…
- § 29824 (a) The rate of interest payable on a registered warrant shall be determined by a ratesetting committee upon the affirmative vote of a majority of its members.…
- § 29825 The treasurer shall maintain a separate register for registered warrants that records for each registered warrant all of the following information: (a) The…
- § 29826 (a) Registered warrants shall be paid out of money in the fund that may be properly applied to those warrants according to the order in which each warrant was…
- § 29827 When the treasurer pays any warrant upon which any interest is due, he or she shall note on the warrant the amount of interest paid and enter on his or her…
- § 29828 Actual costs incurred for warrant registration, record maintenance, notification, interest calculation, and payment processing may be recovered from the…
ARTICLE 2.3. Alternative Payment and Registration Procedure §§ 29830–29839 · 10 sections
- § 29830 In lieu of the method in Article 2 (commencing with Section 29820) for the registration of county warrants, the provisions of this article may be followed upon…
- § 29831 As used in this chapter, “committee” means the chief administrative officer, auditor, and treasurer, or any other county employee appointed by the board of…
- § 29832 Whenever the county auditor draws a warrant upon the treasury in an amount in excess of the balance of the fund, the county auditor shall present it to the…
- § 29833 By a majority vote the committee shall fix the rate of interest earned on registered warrants at not more than 5 percent per annum.
- § 29834 Registered warrants are entitled to preference as to payment out of money in the fund properly applicable to the warrants according to the order in which they…
- § 29835 After registration, the treasurer shall return the warrant to the county auditor for distribution to the payees.
- § 29836 When there is sufficient money in the fund to redeem the warrants drawing interest, the treasurer shall give notice in a newspaper published in the county, or…
- § 29837 In advertising warrants in a newspaper, the treasurer shall not publish the warrants in detail, but shall give notice only that county warrants registered by…
- § 29838 If the warrants are not presented for redemption within 60 days from the time given in the notice, the funds set aside for their redemption shall be applied by…
- § 29839 When the treasurer redeems any warrant upon which any interest is due, the amount of interest shall be entered in the account distinct from principal.
ARTICLE 2.5. Optional Method—Registering Claims or Orders §§ 29840–29845 · 6 sections
- § 29840 In lieu of the method provided in Article 2 (commencing with Section 29820) for the registration of county warrants, the provisions of this article may be…
- § 29841 When any approved claim or order against funds in the county treasury is presented to the county auditor, and the claim or order constitutes a valid claim…
- § 29842 The county auditor shall number and date the registered claim or order and shall transmit a notice to the payee that the claim or order has been registered for…
- § 29843 Warrants shall be issued by the county auditor in payment of registered claims or orders from the first moneys thereafter becoming available in the fund and…
- § 29844 Whenever moneys become available in the fund for payment of the registered claim or order, the county auditor shall enter on each the amount of interest due…
- § 29845 Actual costs incurred for claim or order registration, record maintenance, notification, interest calculation, and payment processing may be recovered from the…
ARTICLE 3. Duplicate Warrants §§ 29850–29854 · 6 sections
- § 29850 If any warrant issued by the county auditor is lost or destroyed before it is paid by the treasurer, the amount due may be recovered by the legal owner or…
- § 29851 Upon the filing of the affidavit, the auditor shall issue and deliver to the legal owner or custodian a duplicate warrant for the full amount of the original…
- § 29852 If the duplicate warrant is not presented for payment to the county treasurer within the time within which the original warrant could have been presented for…
- § 29853 A warrant is considered lost if it has been mailed and has not been received by the addressee within 20 days after the date of mailing or within a shorter…
- § 29853.5 (a) To the extent permitted by federal law and notwithstanding Article 3 (commencing with Section 29850) of Chapter 5 of Division 3 of Title 3 of the…
- § 29854 The auditor and treasurer shall each make the proper entries on their respective books, showing that the warrant is lost or destroyed and that a duplicate…
ARTICLE 4. Purchase by State of County Warrants for Aid §§ 29870–29878 · 9 sections
- § 29870 The purpose of this article is to maintain in effect in every county the state plans for aid to the needy aged, aid to needy children, and aid to the needy…
- § 29871 “Registered,” as used in this article, means endorsed and signed by the county treasurer.
- § 29872 Any county which is liable under the Welfare and Institutions Code for the payment of aid to the needy aged, aid to the needy blind, or aid to needy children…
- § 29873 The county shall submit its application to the State Department of Social Services. The application shall be in such form and show such facts as are prescribed…
- § 29874 If the Department of Finance determines that the purchase will tend to effect the purpose of this article and that the county is eligible to make application,…
- § 29875 The purchase shall be effected as follows: (a) In lieu of the issue of registered warrants to the persons to whom the county is liable for the payment of aid,…
- § 29876 The funds received by a county from the State in payment for warrants of the county shall be kept in a separate fund and used only for the payment of the aid…
- § 29877 Any funds received by the Department of Finance in payment of county registered warrants purchased pursuant to this article shall be immediately deposited in…
- § 29878 All registered warrants issued to the State pursuant to this article are subject in every respect to Article 2.
CHAPTER 6. Bonds §§ 29900–30004 · 72 sections
ARTICLE 1. General §§ 29900–29930 · 36 sections
- § 29900 Any county may issue funding or refunding bonds pursuant to this chapter for the following purposes: (a) To refund any outstanding county indebtedness,…
- § 29900.5 (a) A county may also issue bonds pursuant to this chapter for the purpose of seismic strengthening of unreinforced buildings and other buildings. Proceeds of…
- § 29901 The board of supervisors shall adopt an order calling and providing for a bond election, which order shall state: (a) The purpose or purposes for which the…
- § 29901.5 All or any part of the proceeds of the bonds may be contributed or paid to any agency, board, commission or entity constituted or provided for by agreement…
- § 29902 The board of supervisors shall provide for submitting the question of the issuance of the bonds to the qualified electors of the county at the next general…
- § 29903 To the right of or below each bond proposition on the ballot, the words “Yes” and “No” shall be printed on separate lines, with voting targets.
- § 29904 Several separate propositions may be submitted at the same election, and any single proposition may include one or more purposes.
- § 29905 A special election may be held as provided in this article. Only qualified voters of the county may vote. The election shall be held as nearly as practicable…
- § 29906 The order calling and providing for a bond election shall be published in one or more newspapers published in the county once a week for at least four weeks.…
- § 29907.5 Article 3 (commencing with Section 9160) of Chapter 2 of Division 9 of the Elections Code, relating to arguments concerning county measures, are applicable to…
- § 29908 If two-thirds of the electors voting on a proposition vote in favor of it, the bonds in an amount not exceeding that specified in said proposition may be…
- § 29909 The total amount of bonded indebtedness shall not at any time exceed 5 percent of the taxable property of the county as shown by the last equalized assessment…
- § 29910 If the issuance of the bonds is authorized at said election, the board may thereafter adopt a resolution or resolutions providing for the issuance of all or…
- § 29910.1 The board may divide the principal amount of any issue into two or more series and fix different dates for the bonds of each series. The bonds of one series…
- § 29910.2 When the issuance of bonds shall have been authorized pursuant to two or more propositions submitted at the same or different elections, all or any part of…
- § 29911 In the resolution providing for the issuance of the bonds, the board may provide for the call and redemption of all or any part of the bonds on any interest…
- § 29912 Notice of redemption shall be published at such time and in such manner as the board may provide in the resolution providing for the issuance of the bonds.
- § 29913 If funds are made available for the payment of the principal, interest, and premium on the bonds called, the interest on the bonds shall cease after the date…
- § 29914 The bonds may be issued in such denomination or denominations as the board of supervisors may prescribe.
- § 29915 The principal and interest shall be payable in lawful money of the United States, either at the treasury of the county or at such place within the United…
- § 29916 Interest on the bonds shall not exceed 8 percent per annum, payable semiannually, except that interest for the first year after the date of the bonds may be…
- § 29917 (a) The bonds shall be signed by the chairperson of the board of supervisors or by any other member thereof as the board of supervisors shall, by resolution…
- § 29918 The bonds shall be sold at the times, in the amounts, and in the manner prescribed by the board, but for not less than par.
- § 29919 At its option the board may use the following form of bond: “No._________ $ _________ United States of America County of ________ State of California The…
- § 29920 The interest coupon may be in the following form: “The County of ____, State of California, hereby promises to pay to the holder hereof, on the ____ day of…
- § 29921 All premiums and accrued interest received shall be placed in the fund to be used for the payment of principal of and interest on the bonds, and the remainder…
- § 29922 At the time of making the next general tax levy after incurring the bonded indebtedness, and annually thereafter until all of the bonds are paid or until there…
- § 29923 The tax for interest and redemption of bonds shall be in addition to all other taxes, and shall not be less than sufficient to pay the interest on the bonds…
- § 29924 When collected the tax shall be paid into the treasury of the county and used solely to pay the interest and principal of the bonds as they become due.
- § 29924.5 (a) Prior to the issuance by a county of bonds pursuant to this chapter, the board may elect, by resolution, to guarantee payment on outstanding bonds of the…
- § 29925 If the board fails to make the levy necessary to pay the bond or interest coupons at maturity and any bond or interest coupon is presented to the treasurer and…
- § 29926 The tax shall be levied and collected as a part of the state tax and paid into the State Treasury and passed to the special credit of the county as a bond tax.
- § 29927 The payments shall be made, as they mature, by warrants to the holder of the registered obligations, as shown by the register in the office of the State…
- § 29928 If any officer whose signature, counter-signature, or attestation appears on any county bond or coupon ceases to be such officer before the delivery of the…
- § 29929 The board may contract a bonded indebtedness for county purposes only as provided in this chapter.
- § 29930 When the board of supervisors deems it in the best interests of the county, it may authorize the county treasurer, upon such terms and conditions as may be…
ARTICLE 2. Destruction of Unsold Bonds §§ 29940–29943 · 4 sections
- § 29940 At any time after two years subsequent to the date of any election authorizing the issuance of bonds for county purposes, the board of supervisors may…
- § 29941 The board shall give notice of its intention to destroy the bonds by a notice published for one week in a newspaper of general circulation published and…
- § 29942 At the time and place specified and in accordance with the terms of the notice, the board shall publicly destroy the bonds.
- § 29943 No other issue of bonds in place of those destroyed shall be made unless again authorized by a vote of the people.
ARTICLE 3. Special Improvement Bonds §§ 29950–29976 · 27 sections
- § 29950 Any county may incur a bonded indebtedness for any of the following purposes. (a) To acquire any bonds: (1) Issued by the county. (2) Issued by or for any…
- § 29951 The intent of this article is that investments of county funds shall be made for the purpose of: (a) aiding and facilitating the making of needed public…
- § 29952 Except as otherwise provided in this article, the bonds authorized to be issued pursuant to this article may be issued and sold pursuant to Article 1 or any…
- § 29953 The interest rate on the bonds need not be the same during their entire term, but different rates may be fixed for one or more interest payments on the bonds.
- § 29954 If the bonds are to be issued to acquire outstanding bonds, the order calling the election shall briefly and generally state what bonds are to be purchased or…
- § 29955 The bonds shall not be sold at less than their par value, or may be exchanged at their par value for the outstanding bonds, if the outstanding bonds are taken…
- § 29956 The bonds shall be redeemed and paid pursuant to Article 1.
- § 29957 The taxes for the payment of the bonds shall be levied pursuant to Article 1, except where the entire issue is to mature at one time, taxes shall be levied…
- § 29958 The county treasurer shall keep the money arising from the sale of bonds issued pursuant to this article separate and distinct from all other county money in a…
- § 29959 The board shall invest and reinvest the money in the general improvement fund in bonds issued by the county or bonds issued for highway, sewer, drainage, or…
- § 29960 The board shall collect the principal and interest on the bonds and credit the amount collected to the general improvement fund, except that if the bonds are…
- § 29961 The board may sell any of the bonds purchased by it at a price not less than that paid. The purchase price of any bonds so sold and the accrued interest…
- § 29962 During the time the county owns any district bonds payable from taxes or assessments levied wholly or partially in accordance with the assessed value of the…
- § 29963 If any bonds are acquired at less than their par value, the board may reduce the total principal amount of any issue of bonds so acquired and held to a total…
- § 29964 The ordinance shall designate the issue of bonds to be reduced, the total principal amount of the issue acquired, the purchase price paid, the principal amount…
- § 29965 Unless prevented by petition protesting the passage of the ordinance, signed and filed with the board pursuant to Section 9144 of the Elections Code, the bonds…
- § 29966 If the bonds canceled are issued pursuant to the Improvement Bond Act of 1915 to pay the cost of any work or improvement made under the Improvement Act of…
- § 29967 The board may make any issue of bonds issued pursuant to this article mature at one time, not to exceed 20 years after the date of issuance.
- § 29968 If the bonds mature at one time, the annual tax levy shall be sufficient to pay the interest on the bonds as it comes due and create a sinking fund for the…
- § 29969 If the entire issue of bonds is to mature at one time, such bonds may be called for redemption in numerical order at par and accrued interest on any…
- § 29970 At least once each year within 60 days prior to an interest-payment date, if the sinking fund contains sufficient available money to call one or more of the…
- § 29971 At the time and place designated all proposals shall be opened in public. Any or all of the proposals may be rejected in the discretion of the board. Proposals…
- § 29972 If no proposals are received, or if those received are rejected or are insufficient to exhaust the money available for the redemption of bonds, the board shall…
- § 29973 Notice of the call of bonds for redemption shall be published once a week for two weeks in a newspaper of general circulation published in the county. The…
- § 29974 Upon the date fixed for redemption, the bonds called shall be redeemed at par and accrued interest to that date.
- § 29975 If any bonds called are not presented for redemption on the date fixed, on the day following a sum sufficient for the payment of the principal the bonds and…
- § 29976 This article is intended to provide an alternative system for the issuance of bonds and does not affect any other provision of law for the issuance of bonds.…
ARTICLE 4. Payment of Unauthorized Indebtedness §§ 30000–30004 · 5 sections
- § 30000 If it appears to the satisfaction of the board of supervisors that the county is justly indebted to any person for money received into the treasury of the…
- § 30001 The board shall publish a notice calling an election, submitting to the voters of the county the question whether the bonds shall be issued. The notice shall…
- § 30002 If two-thirds of all the voters voting at the election vote in favor of issuing the bonds, the board shall issue bonds in the sum stated in the notice of…
- § 30003 The bonds shall bear interest at the rate of 5 percent a year and be payable at the time as the board orders, not exceeding 20 years from date of issuance. The…
- § 30004 Each year the board shall levy a tax sufficient to pay the annual interest on the bonds and the principal as it becomes due.
CHAPTER 6.3. Local Revenue Fund 2011 §§ 30025–30029.12 · 22 sections
- § 30025 (a) The Local Revenue Fund 2011 is hereby created in the State Treasury and shall receive all revenues, less refunds, derived from the taxes described in…
- § 30026 (a) Consistent with Section 636 of Chapter 15 of the Statutes of 2011, as of October 1, 2011, there is hereby established the Community Corrections Grant…
- § 30026.5 (a) “2011 Realignment Legislation” means legislation enacted on or before September 30, 2012, to implement the state budget plan, that is entitled 2011…
- § 30027.5 This section shall apply to the allocations made from the Local Revenue Fund 2011 for the 2012–13 fiscal year, which shall include cash received beginning on…
- § 30027.6 This section shall apply to allocations made from the Local Revenue Fund 2011 for the 2013–14 fiscal year, which shall include cash received beginning on…
- § 30027.7 This section shall apply to the allocations made from the Local Revenue Fund 2011 for the 2014–15 fiscal year, which shall include cash received beginning on…
- § 30027.8 This section shall apply to the allocations made from the Local Revenue Fund 2011 for the 2015–16 fiscal year, and each fiscal year thereafter, which shall…
- § 30027.9 (a) (1) For the 2012–13 fiscal year, from the Sales and Use Tax Growth Account, the Controller shall allocate 65 percent to the Support Services Growth…
- § 30027.10 (a) Notwithstanding any other provision of this chapter, if the State Department of Health Care Services determines that a county is failing or is at risk of…
- § 30027.11 If the taxes described in subdivision (a) of Section 30025 are reduced or cease to be operative, the state shall annually provide moneys to the Local Revenue…
- § 30028 For fiscal year 2011–12, which includes cash received in July and up to August 15, 2012, funds allocated to the Juvenile Justice Account from the Local Revenue…
- § 30028.1 Commencing with the 2012–13 fiscal year, funds allocated to the Juvenile Justice Subaccount from the Local Revenue Fund 2011 pursuant to paragraph (4) of…
- § 30029.05 For purposes of this section, each fiscal year shall include cash received on August 16 to August 15, inclusive, of the following year. For the 2012–13 fiscal…
- § 30029.07 (a) (1) The moneys allocated out of the Support Services Growth Subaccount and the Law Enforcement Services Growth Subaccount of the Sales and Use Tax Growth…
- § 30029.1 The moneys allocated out of the subaccounts of the Juvenile Justice Account for the 2011–12 fiscal year are intended to be allocated in the same manner as the…
- § 30029.4 (a) The following terms have the following meanings for purposes of implementing this section: (1) “Adoptions” includes adoption services provided to children…
- § 30029.5 (a) For 2012–13, the moneys allocated to the Protective Services Subaccount of the Support Services Account of the Local Revenue Fund 2011 shall be allocated…
- § 30029.6 (a) The moneys allocated from the Behavioral Health Subaccount of the Local Revenue Fund 2011 shall be distributed by the Controller on a monthly or quarterly…
- § 30029.7 (a) Notwithstanding any other law and to the extent consistent with or required by federal law or court order, a county or counties may contract directly with,…
- § 30029.8 (a) Notwithstanding any other law, a county or city and county may elect and, in consultation with the California State Association of Counties, be designated…
- § 30029.11 For purposes of this section, each fiscal year shall include cash received on August 16 to August 15, inclusive, of the following year. The moneys allocated…
- § 30029.12 Any schedule developed by the Department of Finance pursuant to this chapter and transmitted to the Controller shall also be transmitted by the Department of…
CHAPTER 6.45. Community-Based Transitional Housing Program §§ 30035–30035.8 · 9 sections
- § 30035 The Legislature finds and declares all of the following: (a) Upon release from custody, offenders who are incarcerated for felony or misdemeanor convictions…
- § 30035.1 (a) There is hereby established the Community-Based Transitional Housing Program, to be administered by the Department of Finance. As used in this chapter,…
- § 30035.2 In order for a city, county, or city and county to receive funds pursuant to the program, the facility for which it has approved a conditional use permit or…
- § 30035.3 (a) (1) Applications for program funding shall be submitted to the department, in the form and manner specified by the department, no earlier than October 1,…
- § 30035.4 (a) The department shall approve or deny each application received pursuant to Section 30035.3 within 90 days of receipt and, if the application is approved,…
- § 30035.5 (a) The department shall award to a city, county, or city and county, the application of which the department has approved pursuant to Section 30035.4, up to…
- § 30035.6 (a) No later than November 1, 2017, and each subsequent November 1 until November 1, 2020, the department shall submit a report to the Joint Legislative Budget…
- § 30035.7 (a) Of the amount appropriated in the annual Budget Act or other measure for the program, the department’s Office of State Audits and Evaluations may use up to…
- § 30035.8 Any action by the department to adopt and update instructions to any state or local agency for the purpose of carrying out the department’s obligations…
CHAPTER 6.5. Local Public Safety Fund §§ 30051–30056 · 6 sections
- § 30051 (a) The Local Public Safety Fund is hereby created in the State Treasury. The fund shall consist of the Interim Public Safety Account to receive all revenues…
- § 30052 (a) Notwithstanding Section 13340, the two accounts in the Local Public Safety Fund created in Section 30051 are hereby continuously appropriated, without…
- § 30053 (a) On or before the 27th day of each month, the Controller shall allocate to each qualified county the amounts deposited and remaining unexpended and…
- § 30054 (a) For the 1993–94, 1994–95, and 1995–96 fiscal years only, the amounts allocated pursuant to Sections 30052 and 30053 shall be available only for public…
- § 30055 For the 1996–97 fiscal year and each fiscal year thereafter, each county shall establish a Public Safety Augmentation Fund in the county treasury to receive…
- § 30056 (a) Notwithstanding any other provision of this chapter, commencing with the 1994–95 fiscal year, except as provided in subdivision (c), any county, city and…
CHAPTER 6.7. Supplemental Local Law Enforcement Funding §§ 30061–30063 · 3 sections
- § 30061 (a) There shall be established in each county treasury a Supplemental Law Enforcement Services Account (SLESA), to receive all amounts allocated to a county…
- § 30062 (a) Except as required by paragraphs (1), (2), and (4) of subdivision (b) of Section 30061, moneys allocated from a Supplemental Law Enforcement Services…
- § 30063 The Supplemental Law Enforcement Services Account (SLESA) in each county or city is to be expended exclusively as required by this chapter. Moneys in that fund…
CHAPTER 6.9. Local Assistance for Rural and Small County Law Enforcement § 30070 · 1 section
- § 30070 (a) For the 2011–12 fiscal year, the program authorized by this chapter shall be funded from the Local Law Enforcement Services Account in the Local Revenue…
CHAPTER 7. Settlement With the State §§ 30100–30110 · 11 sections
- § 30100 Upon the order of the State Controller and State Treasurer at any time, the county treasurer shall settle with the State Controller and pay over to the State…
- § 30101 Between the fifteenth and thirtieth of January and June of each year, the treasurer of each county shall settle in full with the State Controller and pay over…
- § 30102 If it appears to the State Controller from the report of the county auditor that sufficient taxes or other revenues have not been collected to make it for the…
- § 30103 Any county treasurer who neglects or refuses to appear at the office of the State Controller and State Treasurer at the time specified to settle and make…
- § 30104 Between the 1st and 15th of each month in which the county treasurer is required to settle with the State Controller, the county auditor shall make and verify…
- § 30105 The auditor shall transmit one copy of the report to the State Controller by mail or express and deliver the other copy to the county treasurer.
- § 30106 Any auditor who fails or refuses to make and transmit the report required by this chapter, or any report or statement required by Division I of the Revenue and…
- § 30107 After the county treasurer has made a settlement and payment, the State Controller shall enter the amount of money paid by the county treasurer into the State…
- § 30108 In the settlement the county treasurer shall receive from the State his actual expenses necessarily incurred in making the trip from the county seat to…
- § 30109 The State Controller may examine the books of any officer charged with the collection and receipt of state taxes. If he believes any officer has been guilty of…
- § 30110 If any violation of law in relation to the revenue of the State necessitates a civil or criminal action against the offender, the State Controller may…
CHAPTER 8. Accounting Procedures for Counties §§ 30200–30201 · 2 sections
- § 30200 Under this division, the Controller shall prescribe for counties uniform accounting procedures conforming to the Generally Accepted Accounting Principles…
- § 30201 The Committee on County Accounting Procedures shall consist of 10 members appointed by the State Controller, to serve at the pleasure of the Controller. Five…
CHAPTER 9. Tax Levying and Collection Procedures for Counties §§ 30300–30302 · 3 sections
- § 30300 The State Controller shall instruct, advise, and direct tax collectors as to their duties under the laws. He may obtain the opinion of the Attorney General…
- § 30301 The State Controller shall prescribe tax levying and collecting procedures under this division. The procedures, which shall include the prescription and use of…
- § 30302 The Committee on County Tax Collecting Procedures shall consist of 10 members appointed by the State Controller. Two of the members shall be county auditors,…
CHAPTER 10. Orange County Financial Control §§ 30400–30406 · 8 sections
- § 30400 (a) It is in the interest of the state and all public debt issuers within the state to enable the County of Orange to finance an acceptable plan of adjustment…
- § 30400.5 For purposes of this chapter, the following words have the following meanings: (a) “Confirmation of the plan” means confirmation of the plan of adjustment…
- § 30401 (a) If the county has not filed a plan of adjustment with the bankruptcy court by January 1, 1996, the Governor may appoint an individual to serve as trustee…
- § 30402 (a) If a trustee is appointed pursuant to this chapter, all powers granted to the county board of supervisors, including, but not limited to, those powers…
- § 30403 (a) The trustee may employ any staff necessary to assist him or her. (b) To facilitate the appointment of the trustee and the employment of any necessary…
- § 30404 (a) The trustee may issue or execute and deliver for and in the name and on behalf of the county, any of the following forms of debt or other obligations: (1)…
- § 30405 (a) If a trustee is appointed pursuant to this chapter, the trustee may assume and exercise, solely to the extent necessary to prevent denial of confirmation…
- § 30406 The provisions of this chapter are severable. If any provision of this chapter or its application is held invalid, that invalidity shall not affect other…