CHAPTER 3. Financial Powers
Chapter 3 added by Stats. 1947, Ch. 424.
§§ 25250–25265 · 21 sections
- § 25250 At least biennially the board of supervisors shall examine and audit, or cause to be audited, the financial accounts and records of all officers having…
- § 25251 The board shall examine, settle, and allow all accounts legally chargeable against the county, except salaries of officers and such demands as are authorized…
- § 25252 The board of supervisors shall establish or abolish, those funds as are necessary for the proper transaction of the business of the county, and may transfer…
- § 25252.5 The board of supervisors may in its discretion establish: (a) A revolving fund of an amount not to exceed ten thousand dollars ($10,000) from which the county…
- § 25252.6 The board of supervisors may in its discretion establish and determine the amount of, or may by resolution authorize the county auditor to establish and…
- § 25253 Annually the board shall cause to be prepared and published a statistical report showing in compendious form all the financial transactions of the county for…
- § 25254 The board may cause to be prepared and printed: (a) An annual statement showing valuations of property, taxes levied, tax rates, legal requirements, and other…
- § 25256 Except as permitted by the Constitution, the board shall not for any purpose contract debts or liabilities which exceed in any fiscal year the income and…
- § 25257 (a) Any department, officer, or employee of a county charged by law with the collection of any county or district tax assessment, penalty, cost, license fees,…
- § 25258 The application for a discharge from accountability under Section 25257 shall include: (a) The amount owing. (b) Except where disclosure of such information is…
- § 25259 The board of supervisors may make an order discharging the department, officer, or employee from further accountability and direct the county auditor to adjust…
- § 25259.5 The board of supervisors may, by resolution, authorize and designate the county auditor to exercise the powers set forth in Sections 25257 through 25259.
- § 25259.7 Any collection program that is operated by a court may apply to the presiding judge of the court for a discharge from accountability for any court-ordered debt…
- § 25259.8 (a) The application for a discharge from accountability under Section 25259.7 shall include the following: (1) The amount owing. (2) The names of the persons…
- § 25259.9 (a) The presiding judge may make an order discharging the collection program from further accountability. The order shall have the same effect as a discharge…
- § 25259.95 The presiding judge may authorize and designate another judge in the court to exercise the powers of the presiding judge set forth in Sections 25259.7,…
- § 25260 The board of supervisors may by resolution create one or more working capital funds. The board may make available such amounts as are necessary to establish…
- § 25261 The board shall by resolution create enterprise funds specified as mandatory by the State Controller pursuant to regulations adopted under the provisions of…
- § 25262 The county budget may contain a provision for an equipment replacement reserve within a fund. The amount in this reserve shall be identified with the class of…
- § 25263 Notwithstanding any other law to the contrary, the board of supervisors of a county may, by resolution, establish and maintain a reserve account to insure…
- § 25265 Where a county provides financial or accounting services to a special district, including a school district, and such district requests either: (1) A type of…