CHAPTER 5. County Treasurer

Chapter 5 added by Stats. 1947, Ch. 424.

§§ 27000–27137 · 43 sections

1. ARTICLE 1. Duties Generally §§ 27000–27013 · 21 sections

   • § 27000 The county treasurer shall receive and keep safely all money belonging to the county and all other money directed by law to be paid to him and apply and pay it…
   • § 27000.1 Subject to Section 53607, the board of supervisors may, by ordinance, delegate to the county treasurer the authority to invest or reinvest the funds of the…
   • § 27000.3 (a) With regard to county funds deposited in the county treasury, the board of supervisors is the agent of the county who serves as a fiduciary and is subject…
   • § 27000.5 When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, the primary objective of the county treasurer or the board…
   • § 27000.6 The provisions of Sections 27000.7, 27000.8, and 27000.9 shall become effective only in those counties in which, prior to the first date of the period for…
   • § 27000.7 (a) A person shall not be eligible for election or appointment to the office of county treasurer, county tax collector, or county treasurer-tax collector of…
   • § 27000.8 Any duly elected county treasurer, county tax collector, or county treasurer-tax collector serving in that office on January 1, 1996, may serve for his or her…
   • § 27000.9 Notwithstanding any other requirement of law, any duly appointed county officer serving in the capacity of county treasurer, county tax collector, or county…
   • § 27001 The treasurer shall file and keep the certificates of the auditor delivered to him or her when money is paid into the treasury. Notwithstanding Sections 26201,…
   • § 27002 The treasurer shall keep an account of the receipt and expenditure of all money received or paid out by him or her in books provided for the purpose. He or she…
   • § 27002.1 (a) The treasurer may, in lieu of entering in books an account of the receipt and expenditure of all money received or paid out by him or her as provided in…
   • § 27003 The treasurer shall keep his or her books or any other authorized form of record so that the amounts received and paid out on account of separate funds or…
   • § 27005 The treasurer shall disburse the county money and all other money placed in his or her custody by official authority only on county warrants, checks, or…
   • § 27006 The treasurer shall disburse the money in the treasury on county warrants only when they are based on orders of the board of supervisors, upon order of the…
   • § 27007 The treasurer shall keep all money belonging to the State, or any county of the State in his own possession until disbursed according to law. He shall not…
   • § 27008 (a) The treasurer shall not receive money into the treasury or for deposit with him or her as treasurer, unless it is accompanied by the certificate of the…
   • § 27009 The treasurer shall give a receipt to each person who deposits money into the county treasury.
   • § 27010 The treasurer may receive any money constituting gift, bequest, or devise, and pay it out in accordance with the terms thereof, or, if none are fixed,…
   • § 27011 Any county officer who knowingly accepts or allows any deposit in the county treasury of money from any private and unofficial source is guilty of a…
   • § 27012 The Controller may summon county treasurers or the authorized representative of any county treasurer to meet with the Controller or his or her duly authorized…
   • § 27013 Notwithstanding any other provision of law, any treasurer, or other authorized county officer, who invests, deposits or otherwise handles funds for public…
2. ARTICLE 2. Statements and Reports § 27061 · 1 section

   • § 27061 The treasurer shall settle their accounts relating to the collection, care, and disbursement of public revenue of whatsoever nature and kind with the auditor…
3. ARTICLE 3. Funds and Accounts §§ 27080–27082 · 4 sections

   • § 27080 Any officer required to pay into the county treasury taxes, fees, or other money collected by him may pay the money to the treasurer daily without making an…
   • § 27080.1 Where the county treasurer has entered into a contract for the deposit of moneys with a depository pursuant to Section 53682, the county treasurer may…
   • § 27081 The clerk of the court may deposit in the county treasury any money deposited as jury fees or as a portion of the naturalization fees required by law to be…
   • § 27082 Upon receiving from the coroner money found on a dead body, the treasurer shall place it to the credit of the county. The money shall be credited to a separate…
4. ARTICLE 4. Inspection of Books §§ 27100–27101 · 3 sections

   • § 27100 The books, accounts, and vouchers of the treasurer, including all books, accounts, vouchers, or other records in his office relating to reclamation districts,…
   • § 27100.1 Notwithstanding any other provision of law, when any public entity or any public official acting in a fiduciary capacity, who is required or authorized by law…
   • § 27101 The treasurer shall permit the chairman of the board of supervisors, district attorney, and auditor to examine his books and count the money in the treasury,…
5. ARTICLE 5. Vacancy §§ 27120–27121 · 2 sections

   • § 27120 Whenever an action based upon official misconduct is commenced against the county treasurer, the board of supervisors may suspend him from office until the…
   • § 27121 In case of the death of the county treasurer, his legal representatives shall deliver to the person appointed to fill the vacancy all official money, books,…
6. ARTICLE 6. County Treasury Oversight Committees §§ 27130–27137 · 12 sections

   • § 27130 The Legislature finds and declares that local agencies, including school districts, should participate in reviewing the policies that guide the investment of…
   • § 27131 (a) The board of supervisors in each county or city and county may, if the county or city and county is investing surplus funds, establish a county treasury…
   • § 27132 The county treasury oversight committee, pursuant to Section 27131, shall consist of members appointed from the following: (a) The county treasurer. (b) The…
   • § 27132.1 A member may not be employed by an entity that has (a) contributed to the campaign of a candidate for the office of local treasurer, or (b) contributed to the…
   • § 27132.2 A member may not directly or indirectly raise money for a candidate for local treasurer or a member of the governing board of any local agency that has…
   • § 27132.3 A member may not secure employment with, or be employed by, bond underwriters, bond counsel, security brokerages or dealers, or financial services firms, with…
   • § 27132.4 Committee meetings shall be open to the public and subject to the Ralph M. Brown Act (Chapter 9 (commencing with Section 54950) of Part 1 of Division 2 of…
   • § 27133 In any county that establishes a county treasury oversight committee pursuant to this article, the county treasurer shall annually prepare an investment policy…
   • § 27134 The county treasury oversight committee shall cause an annual audit to be conducted to determine the county treasury’s compliance with this article. The audit…
   • § 27135 The costs of complying with this article shall be county charges and may be included with those charges enumerated under Section 27013.
   • § 27136 (a) Notwithstanding any other provision of law, any local agency, public agency, public entity, or public official that has funds on deposit in the county…
   • § 27137 Nothing in this article shall be construed to allow the county treasury oversight committee to direct individual investment decisions, select individual…