ARTICLE 2. Duties

Article 2 added by Stats. 1945, Ch. 111.

§§ 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…