BlackletterCalifornia law

CHAPTER 5. Controller

Chapter 5 added by Stats. 1945, Ch. 111.

§§ 12402–12482 · 88 sections

  1. ARTICLE 1. General §§ 12402–12406 · 5 sections
    • § 12402 The Controller may organize the Controller’s office into divisions and may, in conformity with the State Civil Service Act (Part 2 (commencing with Section…
    • § 12403 The Controller may designate any one or more of the Controller’s employees to administer oaths in respect to returns, reports, affidavits, or other documents…
    • § 12404 All deputy controllers, chiefs of divisions, assistant chiefs of divisions, attorneys, district managers, investigators, and financial data compiler in the…
    • § 12405 For the purposes of Article 2 (commencing with Section 11180) of Chapter 2 of Part 1, the State Controller shall be deemed to be a head of a department and the…
    • § 12406 In addition to the positions authorized by subdivision (c) of Section 4 of Article VII of the California Constitution for the Controller, the Governor, with…
  2. ARTICLE 2. Duties §§ 12410–12431 · 38 sections
    • § 12410 The Controller shall superintend the fiscal concerns of the state. The Controller shall audit all claims against the state, and may audit the disbursement of…
    • § 12410.5 (a) The Controller shall receive every audit report prepared for any local agency, as defined in Section 53890, in compliance with the federal Single Audit Act…
    • § 12410.6 (a) An audit for any local agency, including those submitted to the Controller pursuant to subdivision (a) of Section 12410.5, shall be made by a certified…
    • § 12411 The Controller shall suggest plans for the improvement and management of the public revenues.
    • § 12412 The Controller shall keep and state all accounts in which the State is interested and keep a separate account under the head of each specific appropriation,…
    • § 12412.1 The Controller shall: (a) Account for expenditures as scheduled in the Budget Act. This accounting shall utilize the uniform code structure developed jointly…
    • § 12413 The Controller shall keep an account between the State and the Treasurer and charge the Treasurer with the balance in the treasury when he comes into office…
    • § 12415 The Controller may require any person, presenting an account for settlement, to be sworn before him and to answer orally or in writing as to any facts relating…
    • § 12416 The Controller shall require all persons who have received any money belonging to the State and have not accounted for it to settle their accounts and may…
    • § 12417 The Controller may require all persons who have received money or securities, or have had the disposition or management of any property of the state of which…
    • § 12418 The Controller shall direct and superintend the collection of all money due the State, and institute suits in its name: (a) For all official delinquencies in…
    • § 12419 The Controller shall state an account with any person who: (a) Has received money or has money or other personal property which belongs to the State by escheat…
    • § 12419.2 (a) The Controller shall, under the authority to offset granted by Section 12419.5 and in conjunction with the Franchise Tax Board, develop a program to…
    • § 12419.3 The Controller shall offset delinquent accounts against personal income tax refunds that have been certified by the Franchise Tax Board, in the following…
    • § 12419.3.2 (a) Notwithstanding any other provision of this article, the payments authorized pursuant to Section 8161 of the Welfare and Institutions Code shall not be…
    • § 12419.3.3 (a) Notwithstanding any other provision of this article, for taxable years beginning on or after January 1, 2024, the Controller shall not offset delinquent…
    • § 12419.3.4 Notwithstanding any other provision of this article, the payments authorized pursuant to Chapter 16.1 (commencing with Section 18997.5) of Part 6 of Division 9…
    • § 12419.4 The State has a lien for any taxes due the State from any person or entity, upon any and all personal property belonging to such person or entity and held by…
    • § 12419.5 The Controller may, in the Controller’s discretion, offset any amount due a state agency from a person or entity, against any amount owing that person or…
    • § 12419.7 For the purposes of Section 12419.5, an amount due a state agency from a person or entity shall include any amount due a community college district from a…
    • § 12419.8 (a) The Controller may, in the Controller’s discretion, offset any amount due a city, county, or special district from a person or entity pursuant to paragraph…
    • § 12419.9 (a) For the purposes of Section 12419.5, an amount due a state agency from a person or entity shall include any amount due an educational institution…
    • § 12419.10 (a) (1) The Controller shall, to the extent feasible, offset any amount overdue and unpaid for a fine, penalty, assessment, bail, vehicle parking penalty, or…
    • § 12419.11 (a) The Labor Commissioner shall submit a request to the Controller to offset amounts due from a person or entity as the result of any judgment issued pursuant…
    • § 12419.12 (a) (1) The Controller shall, to the extent feasible, offset any amount overdue and unpaid for a bridge toll or a high-occupancy toll lane fee and any…
    • § 12419.13 (a) (1) The Controller shall, upon execution of a reciprocal agreement between the State Board of Equalization or the Franchise Tax Board, and any other state…
    • § 12420.1 The Controller shall establish special accounts for any state officer or employee requesting salary or wage deductions in order that sufficient funds may be…
    • § 12420.2 The Controller may purchase annuity contracts on behalf of any state employer under the uniform state payroll system, excluding the California State University…
    • § 12421 The Controller shall authenticate with the Controller’s official seal all warrants drawn by the Controller, and all copies of papers issued from the…
    • § 12422 The Controller shall summon county auditors to meet with the Controller or the Controller’s duly authorized representatives, at least once each year, in groups…
    • § 12422.5 (a) On or before January 1, 2015, the Controller shall develop internal control guidelines applicable to each local agency to prevent and detect financial…
    • § 12423 The Controller shall summon county tax collectors and redemption officers or the authorized representative of any county tax collector or redemption officer to…
    • § 12424 The Controller may render service pertinent to financial, budgetary and taxation problems and procedures for any county, city, city and county, any other…
    • § 12425 Upon the submission of claims by a state agency, with the approval of the Department of General Services, the Controller may pay, from appropriations available…
    • § 12427 Each state agency shall reimburse the Controller for the costs associated with any accounting of expenditures incurred in connection with any revenue bonds,…
    • § 12428 In the event either the Governor or the Legislature should obtain federal approval to transfer programs receiving federal support for persons with an…
    • § 12429 The Controller may, with the approval of the Department of Finance, seek recovery from the federal government of Social Security contribution overpayments made…
    • § 12431 Prior to the payment of any claim from funds appropriated pursuant to Section 7 of Chapter 1123 of the Statutes of 1977, the Controller shall require the…
  3. ARTICLE 2.5. Discharge of State Entity from Duty to Collect §§ 12433–12439 · 8 sections
    • § 12433 Any state agency or employee required to collect any state taxes, licenses, fees, or money owing to the state for any reason that is due and payable may be…
    • § 12434 The application for a discharge under this article shall be filed with the Controller and include the following: (a) A statement of the nature and amount of…
    • § 12435 The Controller shall audit the applications. The Controller shall discharge the applicant from further accountability for collection and authorize the…
    • § 12436 The Controller may discharge from accountability a state agency for accounts that do not exceed the amount specified in subdivision (e) of Section 12435 and…
    • § 12437 (a) Except as provided in subdivision (b), a discharge granted pursuant to this article to a state agency or employee does not release any person from the…
    • § 12438 A state agency is not required to collect taxes, licenses, fees, or money owing to the state for any reason if the amount to be collected is five hundred…
    • § 12438.1 Notwithstanding any other provision of this article, the Controller may discharge the Department of Water Resources from accountability for collection of the…
    • § 12439 (a) The Controller may investigate, inquire, and, if necessary, conduct hearings concerning property in the possession of the Treasurer which has escheated to…
  4. ARTICLE 3. Warrants §§ 12440–12440.7 · 7 sections
    • § 12440 The Controller shall draw warrants on the Treasurer for the payment of money directed by law to be paid out of the State Treasury; but a warrant shall not be…
    • § 12440.1 (a) The trustees, in conjunction with the Controller, shall implement a process that allows any campus or other unit of the university to make payments of…
    • § 12440.3 (a) Notwithstanding Section 13340, for the 2014–15 fiscal year, if the Budget Act of 2014 is not enacted on or before July 1, 2014, for the memoranda of…
    • § 12440.4 (a) Notwithstanding Section 13340, for the 2015–16 fiscal year, if the Budget Act of 2015 is not enacted on or before July 1, 2015, for the memoranda of…
    • § 12440.5 (a) Notwithstanding Section 13340, for the 2016–17 fiscal year, if the Budget Act of 2016 is not enacted on or before July 1, 2016, for the memoranda of…
    • § 12440.6 (a) Notwithstanding Section 13340, for the 2015–16 fiscal year, if the Budget Act of 2015 is not enacted on or before July 1, 2015, for the memoranda of…
    • § 12440.7 (a) Notwithstanding Section 13340, for the 2016–17 fiscal year, if the Budget Act of 2016 is not enacted on or before July 1, 2016, for the memoranda of…
  5. ARTICLE 4. Reports §§ 12460–12468 · 16 sections
    • § 12460 The Controller shall submit an annual report to the Governor containing a statement of the funds of the state, its revenues, and the public expenditures during…
    • § 12461 The Controller shall release an annual report that includes all of the following: (a) General Purpose Financial Statements prepared in accordance with Section…
    • § 12461.1 The Controller shall also prepare a quarterly report on the General Fund comparing state revenues and expenditures for that quarter with the Budget Act, and…
    • § 12461.2 If any state agency, department, board, or commission, which is required by statute or regulation to furnish a financial statement or report to the Controller…
    • § 12462 Upon request, the Controller shall give information in writing to either house of the Legislature relating to the fiscal affairs of the state or the duties of…
    • § 12462.5 The Controller shall include the following information on bank accounts and savings and loan association accounts outside the treasury system in the…
    • § 12463 (a) The Controller shall compile, publish, and make publicly available on the Controller’s website, in a format that may be printed and downloaded, reports of…
    • § 12463.1 (a) The Controller shall appoint an advisory committee consisting of seven local governmental officers to assist the Controller in developing complete and…
    • § 12463.2 (a) (1) The Controller shall include in reports compiled and published pursuant to subdivision (b) of Section 12463 information relating to the imposition of…
    • § 12463.3 On or before May 1 of each year, the Controller shall compile and publish annually reports of the financial transactions of each community redevelopment agency…
    • § 12463.4 On or before July 1, 2019, the Controller shall publish on the Controller’s Internet Web site a comprehensive list of special districts. The Controller shall…
    • § 12464 (a) If the county, city, or district reports are not made in the time, form, and manner required or there is reason to believe that a report is false,…
    • § 12465 (a) When they are in excess of five years old, reports from county and city officials and individuals, claims, canceled and paid warrants, payroll documents,…
    • § 12466 On the first business day of each month, the Controller shall furnish the Department of Finance with a statement of the amount of money in each fund of the…
    • § 12467 (a) (1) The Legislature finds and declares that the General Fund has experienced significant deficits in recent years due to economic factors and extraordinary…
    • § 12468 The Controller shall regularly audit the apportionment and allocation by counties of property tax revenue pursuant to Chapter 3.5 (commencing with Section 75)…
  6. ARTICLE 5. Uniform State Pay Roll System §§ 12470–12482 · 14 sections
    • § 12470 In conformity with the accounting system prescribed by the Department of Finance pursuant to Section 13300, the Controller shall install and operate a uniform…
    • § 12471 The uniform state pay roll system shall provide adequate accounting procedures to enable each state agency to properly account salary and wage expenditures…
    • § 12472 The uniform state payroll system may provide for the fixing of staggered payroll periods, and designated days of the month on which permanent monthly salaried…
    • § 12472.5 Notwithstanding any other law, on and after January 1, 2025, payments to employees made through the uniform state payroll system for master payroll paid on…
    • § 12473 The pay roll period of employees of a state agency shall not be changed by inclusion of the agency into the uniform state pay roll system or by any revision or…
    • § 12474 The Controller shall establish and maintain a payroll roster of all persons employed by every state agency except the University of California and may…
    • § 12475 Each appointing power shall correctly and promptly certify to the Controller all changes, modifications, additions and deletions to the pay roll roster in…
    • § 12476 The Controller may audit the uniform state pay roll system, the State Pay Roll Revolving Fund, and related records of state agencies within the uniform state…
    • § 12477 Rules and regulations adopted under this article or Section 1153 are excepted from the provisions of the Administrative Procedure Act and shall be distributed…
    • § 12478 Upon receipt of proof, satisfactory to the Controller, that a payroll warrant issued by the Controller has been lost or destroyed prior to its delivery to the…
    • § 12479 (a) Notwithstanding any other law, an employee of the state may file with their appointing power a designation of a person or persons for receipt of employee…
    • § 12480 Officers and employees of the state may authorize the direct deposit by electronic fund transfer of their salary or wages, after any withholding required by…
    • § 12481 (a) Notwithstanding any other law, the Controller shall make an agreement with one or more financial institutions participating in the Automated Clearing House…
    • § 12482 (a) On or before February 1, 2023, the Controller, in consultation with the Department of Human Resources, shall submit a report to each of the relevant budget…