CHAPTER 2. Funds
Chapter 2 added by Stats. 1947, Ch. 424.
§§ 29300–29554 · 92 sections
ARTICLE 1. General §§ 29300–29304 · 6 sections
- § 29300 The income and revenue paid into the county treasury shall be at once appropriated to and kept in separate funds.
- § 29300.5 (a) Notwithstanding any other provisions of law, for the 1993–94 fiscal year, unreserved and undesignated fund balances in county or city and county special…
- § 29301 The general fund consists of money received into the treasury and not specially appropriated to any other fund.
- § 29302 If by law a tax is required or permitted to be levied at one uniform rate on all the taxable property in the county for the purpose of creating, replenishing,…
- § 29303 This section does not apply to the sale by counties of bonds purchased as investments. Whenever any bonds issued by any county or by any school, drainage, or…
- § 29304 Whenever any special assessment or special assessment taxes are levied upon land or real property by any city, county, district or other public corporation,…
ARTICLE 2. Revolving Funds §§ 29320–29334 · 16 sections
- § 29320 As used in this article, “officer of the county” includes any elective or appointive officer of a county and any person in charge of any office, department,…
- § 29321 The board of supervisors may establish a revolving fund for the use of any officer of the county by adopting a resolution setting forth: (a) the necessity for…
- § 29321.1 The board of supervisors may, by ordinance or resolution, authorize the county auditor to perform the functions of the board in establishing, increasing,…
- § 29322 Certified copies of the resolution shall be transmitted to the county auditor and county treasurer.
- § 29323 Before any money is withdrawn from the county treasury to be placed in the revolving fund, the officer for whose use the fund is created shall file with the…
- § 29324 Upon the filing of the required bond the auditor shall draw his warrant in favor of the officer for whose benefit the revolving fund is created, and the…
- § 29325 The officer may be authorized to use the fund for making change, when necessary in carrying on his official work.
- § 29326 The officer shall not be authorized to expend any portion of the revolving fund except for services or material which are a legal charge against the county.
- § 29327 Any expenditure in excess of one dollar ($1) shall not be made unless a receipt is obtained, setting forth the date, purpose of the expenditure, and the amount…
- § 29328 Demand shall be made upon the county for reimbursement of the fund in the same manner that other demands are made and shall be supported by receipts. All sums…
- § 29329 Upon demand of the auditor or board of supervisors, the officer entrusted with the fund shall give an account of the fund.
- § 29330 The board may at any time increase, reduce or discontinue any revolving fund established by its order. If the revolving fund is ordered reduced, the officer…
- § 29331 The board of supervisors in any county having more than 900,000 population may, in addition to any other revolving fund, establish a revolving fund to be used…
- § 29332 In any county having more than 50,000 population, the board of supervisors may establish a revolving fund to be used by the purchasing agent, or other…
- § 29333 In any county having a population of over 200,000 according to the 1950 federal census, the board of supervisors may establish a revolving fund not to exceed…
- § 29334 The board of supervisors in any county having a population of over 1,400,000, as determined by the 1970 federal census, may, in addition to any other revolving…
ARTICLE 3. Salary Fund §§ 29350–29351 · 2 sections
- § 29350 All fees directed to be paid into the county treasury shall be set apart as a separate salary fund, and shall be applied to the payment of salaries.
- § 29351 If in the opinion of the auditor the fees to be collected are not sufficient to pay salaries, the board of supervisors at the time the tax levy is made shall…
ARTICLE 4. County Officers’ Cash Difference Fund §§ 29370–29390.1 · 18 sections
- § 29370 The board of supervisors may establish a county officers cash difference fund for the use of any county officer or administrative head of any county department…
- § 29370.1 (a) As an alternative to Section 29370, the board of supervisors may, by resolution, authorize the county auditor to perform the functions of the board in…
- § 29371 If the board elects to establish a cash difference fund, it shall by the same resolution also establish an overage fund for the use of each county officer or…
- § 29372 Upon the adoption of the resolution, the auditor shall draw a warrant in favor of the county officer or administrative head of a county department in the…
- § 29373 Any person in any county office or department in which a cash difference fund has been established who receives and disburses money placed in the person’s…
- § 29373.1 The cash difference fund when authorized by resolution of the board of supervisors may be used to increase the amount tendered to any county officer so as to…
- § 29374 If a cash deficit is reported to the county officer or administrative head of a county department, the county officer or administrative head shall immediately…
- § 29375 If an overage is reported to the county officer or administrative head of a county department involved, the county officer or administrative head shall…
- § 29375.1 When an amount paid to any county officer exceeds the amount due the county for any account, and such excess does not exceed ten dollars ($10), the officer may…
- § 29376 Each county officer or administrative head of a county department having a cash difference fund shall upon demand of the auditor or the board of supervisors…
- § 29377 If the cash difference fund becomes exhausted, the county officer or administrative head of a county department involved may make a written application to the…
- § 29378 Upon application the board may replenish the cash difference fund by resolution directing the county auditor to draw his special warrant for that purpose upon…
- § 29379 The board may at any time discontinue the cash difference fund. If the cash difference fund is discontinued, the county officer or administrative head of a…
- § 29380 At the end of the fiscal year the board shall transfer any money in an overage fund to the county general fund.
- § 29380.1 By resolution, the board of supervisors may provide that applications to have the cash difference fund replenished shall be made with the auditor of the county…
- § 29381 Any violation of this article is a misdemeanor.
- § 29390 The board of supervisors may, by a resolution incorporating such limitations and safeguards as may be deemed in the best interests of the county, provide that…
- § 29390.1 By resolution, the board of supervisors may provide that an application to have a shortage in county funds replenished shall be made with the auditor of the…
ARTICLE 5. District Attorney’s Special Fund §§ 29400–29408 · 9 sections
- § 29400 There is a district attorney’s special appropriation in each county.
- § 29401 At the beginning of each fiscal year in counties having a population of 90,000 or more, the board of supervisors shall make available to the district…
- § 29402 At the beginning of each fiscal year in all other counties, the board of supervisors shall make available to the district attorney’s special appropriation an…
- § 29403 The population basis is that fixed by the last decennial federal census.
- § 29404 The district attorney shall only use the special appropriation to pay: (a) Expenses lawfully incurred in criminal cases arising in the county. (b) Expenses…
- § 29405 On the presentation by the district attorney of his requisition to the auditor, the auditor shall draw his warrant in favor of the district attorney on the…
- § 29406 The district attorney shall file vouchers with the auditor at the end of each fiscal year, and may file vouchers from time to time during the year, showing the…
- § 29407 The district attorney’s special appropriation is in addition to any other appropriations at his disposal, and this article does not limit or affect any…
- § 29408 This article does not apply to any county operating under a charter making provision for a similar appropriation.
ARTICLE 5.5. District Attorney’s Family or Child Support Trust Fund §§ 29410–29416 · 7 sections
- § 29410 The board of supervisors of a county may establish a local child support agency’s family or child support trust fund pursuant to this article.
- § 29411 In any county that establishes a local child support agency family or child support trust fund pursuant to this article, the board of supervisors shall make…
- § 29412 The local child support agency shall use the trust fund solely for the purpose of advancing reimbursement for moneys erroneously attached or intercepted by a…
- § 29413 Upon the presentation by the local child support agency of a requisition to the auditor, the auditor shall draw a warrant in favor of the local child support…
- § 29414 (a) The local child support agency shall forward attached or intercepted moneys upon which advances were made to the trust fund within three days of receipt…
- § 29415 The local child support agency trust fund is in addition to any other appropriations for the local child support agency, and this article shall not be…
- § 29416 Notwithstanding any other provision of law, the budget of each county shall indicate the amount appropriated for the local child support agency for child and…
ARTICLE 6. Sheriff’s Funds §§ 29430–29441 · 9 sections
- § 29430 The county board of supervisors shall establish a sheriff’s special appropriation in such amount as the board determines. In counties having a population of…
- § 29434 The population basis is that fixed by the last decennial federal census.
- § 29435 The sheriff may use the appropriation for: (a) His expenses incurred in criminal cases arising in the county. (b) Expenses necessarily incurred by him in the…
- § 29436 On the presentation by the sheriff of his requisition to the auditor, the auditor shall draw his warrant in favor of the sheriff on the special appropriation…
- § 29437 The sheriff shall file vouchers with the auditor at the end of the fiscal year and may file vouchers from time to time during the year showing the disposition…
- § 29438 Upon the filing of vouchers at any time, the board may reimburse the special appropriation in a sum not to exceed the amount accounted for by the vouchers. The…
- § 29439 The sheriff’s special appropriation is in addition to any other appropriations at his disposal, and this article does not limit or affect any provision of law…
- § 29440 The provisions of this article relating to the sheriff’s special appropriation do not apply to any county operating under a charter making provision for a…
- § 29441 In addition to any other revolving funds provided for by this chapter, the board of supervisors may establish a revolving fund to be used by the sheriff in…
ARTICLE 7. Public Administrator’s and Public Guardian’s Revolving Funds §§ 29460–29464 · 5 sections
- § 29460 The board of supervisors in any county in which the public administrator or guardian receives a salary in lieu of fees may, in addition to any other revolving…
- § 29461 The fees, charges, and expenses incurred in connection with any estate required to be administered by the public administrator or guardian in which the assets…
- § 29462 The board shall fix the amount of the public administrator’s revolving fund and the amount of the public guardian’s revolving fund in a sum sufficient to…
- § 29463 As soon as sufficient assets of an estate are received by the public administrator or guardian, he shall replenish his revolving fund by payment from such…
- § 29464 In all other respects, the provisions of Article 2 shall govern this fund.
ARTICLE 8. Proceeds of United States Forest Reserve Fund §§ 29480–29484 · 5 sections
- § 29480 All money received by the State from the United States in pursuance of any act of Congress providing for the distribution and payment to states and territories…
- § 29481 The payment made to each county from the receipts of any given forest reserve shall be in the proportion which the area of the forest reserve situated in the…
- § 29482 The State Controller shall keep a record of the money received from the United States on account of each forest reserve in this State. On or before June 30th…
- § 29483 The computation of the amount of money due each county pursuant to this article shall be based on data furnished to the State by the responsible agency of the…
- § 29484 The auditor of any county receiving a payment of money pursuant to this article, shall immediately apportion the money by placing 50 percent to the credit of…
ARTICLE 9. Borrowing from Funds § 29501 · 1 section
- § 29501 Whenever the principal or interest on any bonds legally issued by the county or any district within the county which becomes due and there is not sufficient…
ARTICLE 11. Transportation Fund §§ 29530–29536 · 10 sections
- § 29530 (a) If the board of supervisors so agrees by contract with the State Board of Equalization, the board of supervisors shall establish a local transportation…
- § 29530.2 (a) Notwithstanding any other provision of law, the board of supervisors for any county of the first class may, upon the adoption of a resolution approved by a…
- § 29531 The board of supervisors shall continuously appropriate the money in such fund for expenditure for the purposes specified in this article and in Chapter 4…
- § 29532 From funds appropriated pursuant to Section 29531, the county auditor shall pay to public transportation entities the amounts allocated by the transportation…
- § 29532.1 Pursuant to subdivision (a) of Section 29532, each of the following entities is designated the transportation planning agency for its respective area: (a) The…
- § 29532.4 (a) Notwithstanding subdivision (d) of Section 29532, the county transportation commission created in the Counties of Los Angeles, Orange, Riverside, and San…
- § 29533 In the event that any allocation, if approved in accordance with Section 29532, would cause the county to incur any indebtedness or liability in any year in…
- § 29534 The county auditor shall keep records and make reports concerning the local transportation fund as the Director of Transportation or the Controller shall…
- § 29535 Within each county which is not within the jurisdiction of a statutorily created regional transportation planning agency or a council of governments, a local…
- § 29536 A county that is not included within the jurisdiction of a statutorily created regional transportation agency but for which there is a council of governments…
ARTICLE 12. Criminal Justice Administrative Fees §§ 29550–29554 · 4 sections
- § 29550 (a) (1) Subject to subdivision (d) of Section 29551, a county may impose a fee upon a city, special district, school district, community college district,…
- § 29551 (a) The board of supervisors or city council of any county, city and county, or city that opts to receive funds pursuant to Section 29552 shall establish a…
- § 29552 (a) (1) Commencing with the 2007–08 fiscal year, all counties and cities and counties that charged fees pursuant to Section 29550 and cities with Type One…
- § 29554 (a) The amount specified in Chapter 257 of the Statutes of 2021 shall be appropriated according to the methodology specified within this section to counties to…