CHAPTER 4. Auditor

Chapter 4 added by Stats. 1947, Ch. 424.

§§ 26900–26946 · 27 sections

1. ARTICLE 1. Duties Generally §§ 26900–26914 · 22 sections

   • § 26900 The auditor shall examine and settle the accounts of any persons indebted to the county or holding money payable into the county treasury, and shall certify…
   • § 26901 The county auditor may require any person or officer indebted to the county or holding money payable into the county treasury to make an oath as to the total…
   • § 26902 “Money payable into the county treasury,” as used in Sections 26900 and 26901, includes money belonging to estates of deceased persons and required by law to…
   • § 26903 Whenever money or credits, or evidences thereof, are transmitted to the county treasurer by any state officer or employee for deposit in the county treasury or…
   • § 26904 The auditor shall keep accounts current with the treasurer, and when any person deposits with the auditor any receipt given by the treasurer for any money paid…
   • § 26905 Not later than the last day of each month, the auditor shall reconcile the cash and investment accounts as stated on the auditor’s books with the cash and…
   • § 26906 Any money other than taxes erroneously paid into the county treasury may be returned to the person paying it in upon a warrant drawn by the auditor on the…
   • § 26906.1 The county auditor, with the approval of the board of supervisors, may impound the disputed revenues of any tax upon secured or unsecured property, levied and…
   • § 26907 (a) Notwithstanding Section 26201, 26202, or 26205, the auditor or ex officio auditor may destroy any county, school, or special district claim, warrant, or…
   • § 26907.1 Notwithstanding the provisions of Sections 26201, 26202, and 26205 of this code, the auditor or ex officio auditor may destroy any county, school or special…
   • § 26907.2 Notwithstanding the provisions of Sections 26201, 26202, and 26205 of this code, the board may authorize the destruction or disposition of the copies of any…
   • § 26908 Notwithstanding the provisions of Sections 4104.3 and 4104.5 of the Revenue and Taxation Code, the tax collector may, upon order of the board of supervisors,…
   • § 26908.5 (a) As used in this section “auditor” includes an elected or appointed officer or full-time employee of a county or a special district who is compensated, but…
   • § 26909 (a) (1) The county auditor shall either make or contract with a certified public accountant or public accountant to make an annual audit of the accounts and…
   • § 26910 The auditor may at any reasonable time and place examine the books and records of any special purpose assessing or taxing district located wholly in the county.
   • § 26911 Whenever a special district has elected to have its assessments collected by the county on the property tax roll, the district shall transmit to the county…
   • § 26912 (a) For the purposes of this section, a local agency includes a city, county, city and county, and special district, as such terms are defined in Article 1…
   • § 26912.1 (a) For the 1978–79 fiscal year only, an amount shall be computed for each local agency, as defined in subdivision (a) of Section 26912, and for each school…
   • § 26912.2 Notwithstanding Section 26912, no allocation of property taxes levied pursuant to subdivision (b) of Section 2237 of the Revenue and Taxation Code shall be…
   • § 26912.7 Notwithstanding any other provision of law, for the purposes of subdivision (d) of Section 95 and subdivision (a) of Section 2237 of the Revenue and Taxation…
   • § 26913 If the governing body of a local agency notifies the county auditor by July 10 that it does not wish to receive its total allocation pursuant to Section 26912,…
   • § 26914 Notwithstanding the provisions of Section 26912, in any county in which the county superintendent of schools became fiscally independent on or after June 30,…
2. ARTICLE 2. Counting Money in County Treasury §§ 26920–26922 · 2 sections

   • § 26920 (a) At least once in each quarter, the county auditor shall perform, or cause to be performed, a review of the treasurer’s statement of assets in the county…
   • § 26922 The auditor shall file a copy of the quarterly report prepared pursuant to paragraph (3) of subdivision (a) of Section 26920 and a copy of the annual audit…
3. ARTICLE 4. Qualifications for Office §§ 26945–26946 · 3 sections

   • § 26945 A person shall not be elected or appointed to the office of county auditor of any county unless the person meets at least one of the following criteria: (a)…
   • § 26945.1 (a) Any person serving in the capacity of county auditor shall complete at least 40 hours of qualifying continuing education, pursuant to subdivision (b), for…
   • § 26946 The provisions of this article shall become effective in only those counties in which, prior to the first day of the period for filing declarations of…