text: Counties containing a population of 200,000 and under 205,000 are counties of the 19th class.

title: 3. GOVERNMENT OF COUNTIES


kind: section

code: GOV

text: Counties containing a population of 190,000 and under 200,000 are counties of the 20th class.

history: (History: Amended by Stats. 1971, Ch. 1204.)

division: 2. OFFICERS

title: 3. GOVERNMENT OF COUNTIES

chapter: 2. Classification of Counties

path: 3. GOVERNMENT OF COUNTIES > 2. OFFICERS > 2. Classification of Counties


text: Counties containing a population of 185,000 and under 190,000 are counties of the 21st class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 160,000 and under 185,000 are counties of the 22nd class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 120,000 and under 160,000 are counties of the 23rd class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 105,000 and under 120,000 are counties of the 24th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 103,000 and under 105,000 are counties of the 25th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 100,000 and under 103,000 are counties of the 26th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 95,000 and under 100,000 are counties of the 27th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 90,000 and under 95,000 are counties of the 28th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 78,000 and under 90,000 are counties of the 29th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 77,500 and under 78,000 are counties of the 30th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 77,000 and under 77,500 are counties of the 31st class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 70,000 and under 77,000 are counties of the 32nd class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 60,000 and under 70,000 are counties of the 33rd class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 50,000 and under 60,000 are counties of the 34th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 44,000 and under 50,000 are counties of the 35th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 42,000 and under 44,000 are counties of the 36th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 41,800 and under 42,000 are counties of the 37th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 40,000 and under 41,800 are counties of the 38th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 30,000 and under 40,000 are counties of the 39th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 28,000 and under 30,000 are counties of the 40th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 24,000 and under 28,000 are counties of the 41st class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 20,000 and under 24,000 are counties of the 42nd class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 19,000 and under 20,000 are counties of the 43rd class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 18,000 and under 19,000 are counties of the 44th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 17,000 and under 18,000 are counties of the 45th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 15,000 and under 17,000 are counties of the 46th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 14,600 and under 15,000 are counties of the 47th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 14,000 and under 14,600 are counties of the 48th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 13,000 and under 14,000 are counties of the 49th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 12,000 and under 13,000 are counties of the 50th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 11,800 and under 12,000 are counties of the 51st class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 11,500 and under 11,800 are counties of the 52nd class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 7,500 and under 11,500 are counties of the 53rd class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 7,000 and under 7,500 are counties of the 54th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 6,000 and under 7,000 are counties of the 55th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 4,000 and under 6,000 are counties of the 56th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of 2,000 and under 4,000 are counties of the 57th class.

title: 3. GOVERNMENT OF COUNTIES


text: Counties containing a population of less than 1,000 are counties of the fifty-eighth class.

history: (History: Added by Stats. 1947, Ch. 424.)

title: 3. GOVERNMENT OF COUNTIES


text: If any new county is created or organized, it is governed by this title so far as it is applicable thereto.

title: 3. GOVERNMENT OF COUNTIES


text: If the population of any existing county is reduced, by reason of the creation of any new county from its territory, below the class and rank first assumed pursuant to this chapter, the board of supervisors shall designate by order the class to which the county is reduced, and the county is a county of that class.

title: 3. GOVERNMENT OF COUNTIES


text: The salary of any county officer for the term for which he was elected and qualified shall not be affected by reason of any division of the county or order of the board.

title: 3. GOVERNMENT OF COUNTIES


text: For the purpose of fixing the salaries and fees of county and township officers in any newly created county, the board of supervisors of the new county shall classify the new county according to its population.

title: 3. GOVERNMENT OF COUNTIES


text: The board of supervisors of a newly created county shall fix the numerical population of the county which figure shall be validated by the Demographic Research Unit of the Department of Finance.

history: (History: Amended by Stats. 2019, Ch. 29, Sec. 111. (SB 82) Effective June 27, 2019.)

title: 3. GOVERNMENT OF COUNTIES


text: Whenever a new federal census is taken, the counties are not by operation of law reclassified under such census, but remain in the old classification until reclassified by the Legislature.

title: 3. GOVERNMENT OF COUNTIES


text: This chapter shall be known, and may be cited, as the County Budget Act. Unless the context otherwise requires or provides, the general provisions set forth in this article, and the requirements concerning county budget matters prescribed by the Controller under Section 30200, govern the construction of this chapter.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 6. (SB 113) Effective January 1, 2010.)

division: 3. FINANCIAL PROVISIONS

title: 3. GOVERNMENT OF COUNTIES

chapter: 1. Budget and Tax Levy

article: 1. General

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 1. Budget and Tax Levy > 1. General


text:
Except as otherwise defined in this section, the meaning of terms used in this chapter shall be as defined in the Accounting Standards and Procedures for Counties prescribed by the Controller pursuant to Section 30200.

As used in this chapter:

(a) “Administrative officer” means the chief administrative officer, county administrator, county executive, county manager, or other officials employed in the several counties under various titles whose duties and responsibilities are comparable to the officials named herein.

(b) “Adopted budget” means the budget document formally approved by the board of supervisors after the required public hearings and deliberations on the recommended budget.

(c) “Auditor” means the county auditor or that officer whose responsibilities include those designated in Chapter 4 (commencing with Section 26900) of Division 2.

(d) “Board” means the board of supervisors of the county, or the same body acting as the governing board of a special district whose affairs and finances are under its supervision and control.

(e) “Budget year” means the fiscal year (July 1 through June 30) for which the budget is being prepared.

(f) “Controller” means the State Controller.

(g) “Final budget” means the adopted budget adjusted by all revisions throughout the fiscal year as of June 30.

(h) “Fiscal year” means the current 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations.

(i) “Obligated fund balance” means the nonspendable, restricted, committed, and assigned fund balances.

(j) “Recommended budget” means the budget document recommended to the board of supervisors by the designated county official.

history: (History: Amended by Stats. 2011, Ch. 382, Sec. 1.5. (SB 194) Effective January 1, 2012.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: This chapter shall apply to counties, dependent special districts, and other agencies whose affairs and finances are under the supervision and control of the board.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 8. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: Except as otherwise specifically provided by law, a majority vote of the total membership of the board is required for the board to take action pursuant to this chapter.

history: (History: Repealed and added by Stats. 2009, Ch. 332, Sec. 10. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text:
(a) The Controller shall promulgate such rules, regulations, and classifications as are deemed necessary and commensurate with the accounting procedures for counties prescribed pursuant to Section 30200 to secure standards of uniformity among the various counties and to carry out the provisions of this chapter. The rules, regulations, and classifications shall be adopted in accordance with the provisions of Section 30200.

(b) The Controller shall prescribe the forms required to be used in presenting the required information in the budget document after consultation with the Committee on County Accounting Procedures, which committee is provided for in Section 30201. Any county may add to the information required, or display it in more detail, provided that the financial information and the classifications or items required to be included in the budget are clearly and completely set forth. Any change proposed by a county in the arrangement of the information required on the forms shall be subject to review and approval by the Controller.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 12. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text:
For the adopted budget, the various forms, as prescribed by the Controller pursuant to Section 29005, shall provide for the presentation of data and information to include, at a minimum, estimated or actual amounts of the following items by fund:

(a) Fund balances.

(1) Nonspendable.

(2) Restricted.

(3) Committed.

(4) Assigned.

(5) Unassigned.

(b) Additional financing sources shall be classified by source in accordance with the accounting procedures for counties as prescribed by the Controller pursuant to Section 30200.

For comparative purposes the amounts of financing sources shall be shown as follows:

(1) On an actual basis for the fiscal year two years prior to the budget year.

(2) On an actual basis, except for those sources that can only be estimated, for the fiscal year prior to the budget year.

(3) On an estimated basis for the budget year, as submitted by those officials or persons responsible, or as recommended by the administrative officer or auditor, as appropriate.

(4) On an estimated basis for the budget year, as approved, or as adopted, by the board.

(c) Financing uses for each budget unit, classified by the fund or funds from which financed, by the objects of expenditure, other financing uses, intrafund transfers, and transfers-out in accordance with the accounting procedures for counties and by such further classifications or requirements pertaining to county budget matters as prescribed by the Controller pursuant to Section 30200.

For comparative purposes the amounts of financing uses shall be shown as follows:

(1) On an actual basis for the fiscal year two years prior to the budget year.

(2) On an actual basis, except for those uses that can only be estimated, for the fiscal year prior to the budget year.

(3) On an estimated basis for the budget year, as submitted by those officials or persons responsible, or as recommended by the administrative officer or auditor, as appropriate.

(4) On an estimated basis for the budget year, as approved, or as adopted, by the board.

(d) Appropriations for contingencies.

(e) Provisions for nonspendable, restricted, committed, and assigned fund balances.

(f) The appropriations limit and the total annual appropriations subject to limitation as determined pursuant to Division 9 (commencing with Section 7900) of Title 1.

history: (History: Amended by Stats. 2011, Ch. 382, Sec. 1.6. (SB 194) Effective January 1, 2012.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text:
There shall be a schedule in or supporting the adopted budget document or separate ordinance or resolution, setting forth for each budget unit the following data for each position classification:

(a) Salary rate or range, as applicable.

(b) Total allocated positions approved by the board.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 14. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text:
At a minimum, within the object of capital assets, the budget amounts for the following shall be reported, as specified:

(a) Land shall be reported in total amounts, except when included as a component of a project.

(b) Structures and improvements shall be reported separately for each project, except that minor improvement projects may be reported in totals.

(c) Equipment shall be reported in total amounts by budget unit.

(d) Infrastructure shall be reported in total amounts by budget unit.

(e) Intangible assets may be reported in total amounts by budget unit.

history: (History: Amended by Stats. 2011, Ch. 382, Sec. 1.7. (SB 194) Effective January 1, 2012.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: In the recommended, adopted, and final budgets the funding sources shall equal the financing uses.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 16. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: On or before June 10 of each year, each official in charge of any budget unit shall provide the administrative officer or the auditor, as the board directs, an itemized request detailing the estimate of financing sources, financing uses, and any other matter required by the board.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 18. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Budget Request

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 1. Budget and Tax Levy > 2. Budget Request


text: The requests shall be submitted as prescribed by the administrative officer or the auditor, as designated by the board.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 19. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Budget Request


text:
The auditor shall provide the estimates for bonded debt service requirements. The auditor shall also provide or furnish to the responsible authority, as applicable, the estimates for bonded debt service requirements of:

(a) School districts.

(b) Any special district, the records for which are maintained in the auditor’s office as required by law.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 20. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Budget Request


text: The auditor shall provide to the administrative officer or such other official as the board directs, any financial statements, data, or recommendations, if any, for any changes to the estimated financing sources referenced in Section 29040.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 21. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Budget Request


text: In the absence or disability, or failure of any official or person required to submit budget requests, they shall be submitted by the acting official in charge of the budget unit or shall be prepared by the administrative officer or the auditor, as designated by the board.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 22. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Budget Request


text: The administrative officer or auditor, as designated by the board, shall compile the budget requests.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 24. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 3. Recommended Budget

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 1. Budget and Tax Levy > 3. Recommended Budget


text: The board shall designate either the administrative officer or auditor to review the budget requests and prepare a recommended budget. Any differences may be described in the written recommendations or comments, or both.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 25. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 3. Recommended Budget


text: The recommended budget shall be submitted to the board by the administrative officer or auditor, as designated by the board, on or before June 30 of each year, as the board directs.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 26. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 3. Recommended Budget


text: Upon receipt of the recommended budget, the board shall consider it and, on or before June 30 of each year, at such time as it directs, shall make any revisions, reductions, or additions. Any official or person whose budget requests have been revised shall be given the opportunity to be heard thereon before the board during or prior to the hearings required by Section 29080.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 27. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 3. Recommended Budget


text:
(a) Except as provided in subdivision (c), on or before June 30 of each year the board, by formal action, shall approve the recommended budget, including the revisions it deems necessary for the purpose of having authority to spend until the budget is adopted.

(b) (1) Except as provided in paragraph (2), the board may make revisions to the recommended budget until the budget is adopted pursuant to Article 4 (commencing with Section 29080).

(2) A revision to the recommended budget after the start of the public hearing held pursuant to Article 4 (commencing with Section 29080) shall be made only if the revision is proposed in writing and filed with the clerk of the board prior to the close of the public hearing, or approved by a four-fifths vote of the board after the close of the hearing.

(c) (1) In lieu of approving the recommended budget pursuant to subdivision (a), the board may, subject to the following conditions, direct the publication of a recommended budget for the purpose of conducting a budget hearing without authorizing spending pursuant to the recommended budget until the budget is adopted:

(A) On or before May 30, the board shall make the recommended budget available to the public.

(B) On or before May 30, the board shall publish a notice stating that the recommended budget is available to members of the public, and that the board will conduct a public hearing on the recommended budget, including the time and place of that hearing.

(C) On or before June 20, but not fewer than 10 days after the recommended budget is made available to the public, the board shall conduct the public hearing on the recommended budget.

(D) After the conclusion of the hearing on the recommended budget, and not later than June 30, the board shall adopt the budget by resolution pursuant to the requirements of Article 4 (commencing with Section 29080).

(2) On or before May 30 of each year in which the board utilizes the procedures authorized by this subdivision, the board shall set forth a proposed budget adoption schedule that complies with the requirements of paragraph (1).

history: (History: Amended by Stats. 2016, Ch. 56, Sec. 1. (SB 1315) Effective January 1, 2017.)

title: 3. GOVERNMENT OF COUNTIES

article: 3. Recommended Budget


text: On or before September 8 of each year, as the board directs, the recommended budget shall be made available to the public.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 29. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 3. Recommended Budget


text:
On or before September 8 of each year, the board shall publish a notice in a newspaper of general circulation stating that:

(a) The recommended budget documents are available to members of the public.

(b) On the date stated in the notice, not fewer than 10 days after the recommended budget documents are available, and at a time and place also stated in the notice, the board will conduct a public hearing on the recommended budget.

(c) Any member of the public may appear at the hearing and be heard regarding any item in the recommended budget or for the inclusion of additional items.

(d) All proposals for revisions shall be submitted in writing to the clerk of the board of supervisors before the close of the public hearing.

history: (History: Repealed and added by Stats. 2009, Ch. 332, Sec. 34. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Adopted Budget

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 1. Budget and Tax Levy > 4. Adopted Budget


text: The hearing may be continued from day to day until concluded, but not to exceed a total of 14 calendar days.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 35. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Adopted Budget


text:
(a) At the hearing, the board of supervisors shall hear any official who wishes to be heard regarding the recommended budget for his or her budget unit.

(b) At the time of the hearing, the board of supervisors may call in the official or person in charge of any budget unit concerning any matter relating to his or her budget unit. The board of supervisors may also call in the official or person in charge of a budget unit if any member of the public files with the clerk of the board a written request to question any matter relating to that budget unit.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 36. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Adopted Budget


text:
(a) The auditor, or a deputy designated by the auditor, shall attend the public hearing on the recommended budget, and shall furnish the board with any financial statements and data it requires.

(b) It shall be the responsibility of the administrative officer or auditor to revise the recommended budget to reflect the actions of the board pertaining thereto in developing the adopted budget document.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 37. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Adopted Budget


text: The budget may contain an appropriation or appropriations for contingencies in such amounts as the board deems sufficient.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 38. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Adopted Budget


text: The budget for each fund may contain nonspendable, restricted, committed, or assigned fund balance classifications in such amounts as the board deems sufficient. General reserves and stabilization arrangements may also be included as part of the restricted, committed, assigned, and unassigned fund balance.

history: (History: Amended by Stats. 2011, Ch. 382, Sec. 1.8. (SB 194) Effective January 1, 2012.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Adopted Budget


text: Except in cases of a legally declared emergency, as defined in Section 29127, the general reserve may only be established, canceled, increased, or decreased at the time of adopting the budget as provided in Section 29088. The general reserve may be increased any time during the fiscal year by a four-fifths vote of the board.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 40. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Adopted Budget


text: After the conclusion of the hearing, and not later than October 2 of each year, and after making any revisions of, deductions from, or increases or additions to, the recommended budget it deems advisable during or after the public hearing, the board shall by resolution adopt the budget as finally determined. Increases or additions shall not be made after the public hearing, unless the items were proposed in writing and filed with the clerk of the board before the close of the public hearing or unless approved by the board by four-fifths vote.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 41. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Adopted Budget


text:
The resolution of adoption of the budget of the county, each dependent special district, and each other agency as defined in Section 29002, shall specify the following:

(a) Appropriations by objects of expenditure within each budget unit, except for capital assets that are appropriated at the subobject level pursuant to Section 29008.

(b) Other financing uses by budget unit.

(c) Intrafund transfers by budget unit.

(d) Transfers-out by fund.

(e) Appropriations for contingencies, by fund.

(f) Provisions for nonspendable, restricted, committed, and assigned fund balances, by fund and purpose.

(g) The means of financing the budget requirements.

history: (History: Amended by Stats. 2011, Ch. 382, Sec. 1.9. (SB 194) Effective January 1, 2012.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Adopted Budget


text: The adoption of the budget may be accomplished by a resolution in which the adoption is effectuated by reference to the financing uses in the budget as finally determined, provided that the minimum requirements set forth in Section 29089 are met in the budget document. If adopted by reference, the budget shall have the same effect and be subject to the same provisions of law as if the resolution of adoption had been accomplished by specific designation.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 44. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Adopted Budget


text: The board may set forth appropriations in greater detail than required in Section 29089 and may authorize any additional controls for the administration of the budget as it deems necessary. The board may designate a county official to exercise these administrative controls.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 46. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Adopted Budget


text:
(a) A copy of the adopted budget in the format prescribed by the Controller shall be filed by the auditor in the office of the clerk of the board and the office of the Controller not later than December 1 of each year.

(b) (1) If the auditor, after receipt of written notice from the Controller, fails to transmit a copy of the adopted budget within 20 days, the county shall forfeit to the state one thousand dollars ($1,000) to be recovered in an action brought by the Attorney General, in the name of the Controller.

(2) Upon a satisfactory showing of good cause, the Controller may waive the penalty for late filing provided in paragraph (1).

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 47. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. Adopted Budget


text:
(a) On or before October 3 of each year, the board shall adopt by resolution the rates of taxes on the secured roll, not to exceed the 1-percent limitation specified in Article XIIIA of the Constitution and Sections 93 and 100 of the Revenue and Taxation Code. For voter-approved indebtedness, the board shall adopt the rates on the secured roll by determining the percentage of full value of property on the secured roll legally subject to support the annual debt requirement. Each rate shall be such as will produce the amount determined as necessary to be raised by taxation on the secured roll after due allowance for delinquency, anticipated changes to the roll, disputed tax revenues anticipated to be impounded pursuant to Section 26906.1, amounts subject to the Community Redevelopment Law (Part 1 (commencing with Section 33000) of Division 24 of the Health and Safety Code), and other available financing sources. The board may adopt a rate for voter-approved indebtedness as will produce an amount determined as appropriate for necessary reserves.

(b) For purposes of this section, “an amount appropriate for necessary reserves” shall be limited to an amount sufficient to accommodate the county’s anticipated annual cashflow needs for servicing the county’s voter-approved debt. The funds reserved may service only the debt for which the extraordinary rate is levied. All interest earned on the amount deposited in the nonspendable, restricted, committed, or assigned fund balance account shall accrue to the same account.

history: (History: Amended by Stats. 2011, Ch. 382, Sec. 1.10. (SB 194) Effective January 1, 2012.)

title: 3. GOVERNMENT OF COUNTIES

article: 5. Tax Levy

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 1. Budget and Tax Levy > 5. Tax Levy


text: On or before December 1 of each year, each county auditor shall file with the Controller in such form as the Controller directs, a statement of the amounts of exempt values granted for the homeowners’ property tax exemption under subdivision (k) of Section 3 and Section 25 of Article XIII of the Constitution for the county, each city and school district or portion thereof within the county, each special district or subdivision or zone thereof or portion thereof within the county, for which a tax levy is carried on the county assessment roll. The auditor shall therein compute and show the total amount of ad valorem tax loss to the county and the cities and districts resulting from the exemption and the statement shall claim such amount against the state for payment of reimbursement.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 49. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 5. Tax Levy


text: After adopting the rates, the board shall levy the taxes upon the taxable property of the county in specific sums in terms of the rates so adopted. Each rate is upon the full assessed valuation of property and only upon property which is legally subject to such tax.

history: (History: Amended by Stats. 1985, Ch. 751, Sec. 28.)

title: 3. GOVERNMENT OF COUNTIES

article: 5. Tax Levy


text:
Unless otherwise provided by law, the authority and duties of the county board of supervisors with respect to adopting tax rates and levying of taxes prescribed in this article shall have application to school districts and to special districts, or zones or improvement districts thereof, whose affairs and finances are not under the supervision and control of the county board of supervisors but for which a tax levy is carried on the regular county assessment roll.

If the assessed value of the taxable property in a special district on the unsecured roll exceeds the assessed value of the taxable property on the secured roll, the special district tax rate which is adopted by the board for the secured roll shall be adjusted to an amount which the board determines will meet the estimated annual revenue requirements of the district for both the current and the next succeeding year.

history: (History: Amended by Stats. 1985, Ch. 751, Sec. 29.)

title: 3. GOVERNMENT OF COUNTIES

article: 5. Tax Levy


text: It shall be the responsibility of the auditor to calculate the several tax rates for the board’s action thereon.

history: (History: Amended by Stats. 1985, Ch. 751, Sec. 30.)

title: 3. GOVERNMENT OF COUNTIES

article: 5. Tax Levy


text:
The board may adopt a rate ending in the next highest fraction of a percent for a fund, or for a group of funds having the same tax base.

Any cash collections resulting from this rate or from an excess resulting from any other cause shall not invalidate the levies.

history: (History: Amended by Stats. 1985, Ch. 751, Sec. 31.)

title: 3. GOVERNMENT OF COUNTIES

article: 5. Tax Levy


text: In the resolution adopting tax rates, the entity or fund with its corresponding rate shall be classified in any manner sufficient to identify it.

history: (History: Amended by Stats. 2011, Ch. 382, Sec. 1.11. (SB 194) Effective January 1, 2012.)

title: 3. GOVERNMENT OF COUNTIES

article: 5. Tax Levy


text: The tax rates for property not sufficiently secured as provided in Section 12 of Article XIII of the Constitution are levied in the amounts therein provided and need not be formally levied by the board.

history: (History: Amended by Stats. 1981, Ch. 261, Sec. 7.)

title: 3. GOVERNMENT OF COUNTIES

article: 5. Tax Levy


text:
(a) On or before December 1 of each year, the auditor shall forward to the Controller, in the format prescribed by the Controller, a statement of the rates of taxation, the assessed valuation as shown on the current equalized assessment roll, and the amount of taxes to be levied and allocated pursuant to the Revenue and Taxation Code.

(b) (1) If the auditor, after receipt of written notice from the Controller fails to transmit the statements within 20 days, the county shall forfeit to the state, one thousand dollars ($1,000) to be recovered in an action brought by the Attorney General, in the name of the Controller.

(2) Upon a satisfactory showing of good cause, the Controller may waive the penalty for late filing provided in paragraph (1).

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 50. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 5. Tax Levy


text: Except as otherwise provided by law, the board and every other county or dependent special district official and person shall be limited in the incurring or paying of obligations to the amounts of the appropriations allowed for each budget unit as originally adopted or as thereafter revised by addition, cancellation, or transfer.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 51. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. Appropriations and Transfers

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 1. Budget and Tax Levy > 6. Appropriations and Transfers


text: Except as otherwise provided by law, obligations incurred or paid in excess of the amounts authorized in the budget unit appropriations are not a liability of the county or dependent special district, but a personal liability of the official authorizing the obligation.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 52. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. Appropriations and Transfers


text: The board shall not approve a claim and the auditor shall not issue payment for any obligation in excess of that authorized in the budget unit appropriation, except upon an order of a court, for an emergency, or as otherwise provided by law.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 53. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. Appropriations and Transfers


text:
(a) If at the beginning of any fiscal year, the budget has not been adopted, the auditor shall approve payments for the support of the various budget units in accordance with the following authorizations:

(1) Except as otherwise provided in subdivision (b), the amounts in the recommended budget, except capital assets, transfer-out, and new permanent employee positions, are deemed appropriated until the adoption of the budget.

(2) Capital assets, transfers-out, and new permanent employee positions are deemed appropriated until the adoption of the budget if specifically approved by the board. For the purposes of this subdivision, the words “new permanent employee positions” do not include any employee positions created in lieu of an employee position that is abolished.

(3) If the recommended budget has not been approved by the board because of an emergency as described in subdivision (a) of Section 29127, the amounts deemed appropriated shall be based on the final budget of the preceding year, excluding assets and transfers-out unless specifically approved by the board.

(b) Notwithstanding any other provision of this section, prior to the adoption of the adopted budget, the board of supervisors may impose expenditure limitations that are more restrictive than those contained in this section.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 54. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. Appropriations and Transfers


text:
(a) Transfers and revisions to the adopted appropriations may be made by an action formally adopted by the board at a regular or special meeting as follows:

(1) If between funds, by a four-fifths vote.

(2) If transfers from appropriation for contingencies, by a four-fifths vote.

(3) If between budget units within a fund if overall appropriations are not increased, by a majority vote.

(b) The board may designate the administrative officer or auditor to approve transfers and revisions of appropriations within a budget unit if the overall appropriations of the budget unit are not increased.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 55. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. Appropriations and Transfers


text: At any regular or special meeting the board may cancel any appropriation in whole or in part that is not needed and transfer the amount canceled to the appropriation for contingencies of the fund from which the appropriation was originally made if there is one, or to any appropriation for contingencies account, or fund, to which the amount canceled may be properly transferred. If there is no appropriation for contingencies in the respective fund, the board may establish one.

history: (History: Repealed and added by Stats. 1963, Ch. 1209.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. Appropriations and Transfers


text: At any regular or special meeting the board may cancel any unused appropriation in whole or in part upon determining that the source of funding of the appropriation will be unrealized in whole or part. An offsetting reduction shall be made to the corresponding estimated revenue.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 56. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. Appropriations and Transfers


text: The auditor may review and issue reports and make recommendations regarding estimated financing sources, or actual financing sources, or both, and the status of appropriations. The auditor shall submit to the board, and any other official the board may designate, a statement showing this information with respect to the condition of each separate budget appropriation and to the condition of estimated financing sources, as the board requires.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 57. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. Appropriations and Transfers


text:
After adopting a resolution stating the facts constituting an emergency by a four-fifths vote of the board at any regular or special meeting, the board may appropriate and make the expenditure necessary to meet an emergency in any of the following cases:

(a) Upon the happening of an emergency caused by war, fire, failure or the imminent failure of a water system or supply, flood, explosion, storm, earthquake, epidemic, riot, or insurrection.

(b) For the immediate preservation of order or of public health.

(c) For the restoration to a condition of usefulness of any public property, the usefulness of which has been destroyed by accident.

(d) For the relief of a stricken community overtaken by calamity.

(e) For the settlement of approved claims for personal injuries or property damages, exclusive of claims arising from the operation of any public utilities owned by the county.

(f) To meet mandatory expenditures required by law.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 58. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. Appropriations and Transfers


text: All emergency expenditures shall be paid from any money in the county treasury in any fund from which the expenditure may properly be paid.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 59. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. Appropriations and Transfers


text:
At any regular or special meeting, the board by a four-fifths vote may make available for appropriation any of the following fund balances for which the board has authority:

(a) Restricted, committed, assigned, and unassigned fund balances, excluding the general reserves and nonspendable fund balance.

(b) Amounts that are either in excess of anticipated amounts or not specifically set forth in the budget derived from any actual or anticipated increases in financing sources.

history: (History: Amended by Stats. 2011, Ch. 382, Sec. 1.12. (SB 194) Effective January 1, 2012.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. Appropriations and Transfers


text: The adopted budget shall include a schedule showing the managerial budget of each service activity financed by a proprietary fund established pursuant to Sections 25260 and 25261. The schedule shall set forth expected operations of the activity in such detail for revenues, expenses, and reserves as will adequately display the nature and the approximate size of its operations. Comparative data as prescribed in Section 29006 shall be provided.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 63. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 7. Miscellaneous

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 1. Budget and Tax Levy > 7. Miscellaneous


text: The property tax bill in the County of Orange shall include a statement with language to the effect that a portion of the taxpayer’s property taxes may be used to implement the county recovery plan to emerge from bankruptcy. This section shall not be required after these revenues are no longer needed for this purpose.

history: (History: Added by Stats. 1995, Ch. 745, Sec. 3. Effective January 1, 1996.)

title: 3. GOVERNMENT OF COUNTIES

article: 7. Miscellaneous


text:
Notwithstanding any other provision of law, when taxes or assessments are collected by the county for any special district, or zone or improvement district thereof, but excluding a school district, the board of supervisors may provide for a collection fee for such services which when collected shall belong to the county and shall be deposited to the credit of the general fund, and shall cover the expense and compensation of such officials of the county in the collection of such taxes and of the interest or penalties thereon, subject to the following:

(a) For taxes covering debt service requirements on any bond or bonds authorized and issued by any such special district, the tax rate fixed to raise such amounts may be fixed by the board of supervisors to include also a percentage of such amounts up to one-fourth of 1 percent thereof.

(b) For taxes covering all purposes of such special districts, other than debt service requirements on bonds, the amount of the collection fees, if any, to be charged by the county shall be fixed by agreement between the board of supervisors and the governing board of such special district and shall not exceed one-fourth of 1 percent of all money collected.

history: (History: Amended by Stats. 2009, Ch. 332, Sec. 64. (SB 113) Effective January 1, 2010.)

title: 3. GOVERNMENT OF COUNTIES

article: 7. Miscellaneous


text: Any unencumbered balance remaining to the credit of any appropriation shall lapse at the end of the fiscal year and shall revert to the available balance of the fund from which appropriated.

title: 3. GOVERNMENT OF COUNTIES

article: 7. Miscellaneous


text: All commitments covered by the restricted, committed, or assigned fund balance encumbrances account at fiscal yearend are appropriated for the succeeding fiscal year.

history: (History: Amended by Stats. 2011, Ch. 382, Sec. 1.13. (SB 194) Effective January 1, 2012.)

title: 3. GOVERNMENT OF COUNTIES

article: 7. Miscellaneous


text: The income and revenue paid into the county treasury shall be at once appropriated to and kept in separate funds.

history: (History: Added by Stats. 1947, Ch. 424.)

title: 3. GOVERNMENT OF COUNTIES

chapter: 2. Funds

article: 1. General

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 2. Funds > 1. General


text:
(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 funds may be transferred to the county or city and county general fund for the general purposes of the county or city and county, provided that the special fund was created pursuant to Sections 41901 and 41902 of the Public Resources Code.

(b) Notwithstanding any other provision of law, the legislative body of a county or city and county, which also acts as the legislative body of a special district, commencing with the 1993–94 fiscal year, may make transfers of unreserved and undesignated fund balances from the special district to the general fund of the county or city and county for the general purposes of the county or city and county, provided that the district contributed to the Special District Augmentation Fund during the 1990–91 fiscal year and received no distribution from that fund in the same fiscal year.

(c) No provision of this section shall be construed to permit the legislative body of a county or city and county to make transfers from a local hospital district, as described in Division 23 (commencing with Section 32000) of the Health and Safety Code, a water agency that does not sell water at retail other than an agency the primary function of which, as determined on the basis of total revenues, is flood control, a transit district, a police protection district formed pursuant to Part 1 (commencing with Section 20000) of Division 14 of the Health and Safety Code, a district engaged in fire protection activities, or a special district that was a multicounty special district as of July 1, 1979.

(d) A transfer of moneys pursuant to this section shall be authorized by a resolution adopted by a majority vote of the board of supervisors, specifying each fund and the amount of moneys in those funds that are to be transferred to the general fund.

(e) A transfer of moneys pursuant to this section shall not result in a county or city and county imposing or increasing any fee, assessment, or other charge to replace the moneys transferred to the general fund of the county or city and county.

history: (History: Added by Stats. 1993, Ch. 905, Sec. 3. Effective October 8, 1993.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: The general fund consists of money received into the treasury and not specially appropriated to any other fund.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text:
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, or contributing to a fund for particular and specified purposes, the board of supervisors may add the tax rate for such fund to the general fund tax rate for the purpose of simplifying the accounting, and the expenditures authorized to be paid from the special fund may be paid from the general fund by appropriations therefrom. The total appropriated from the general fund for the expenditures authorized to be paid from the special fund shall not exceed the total which would have been received if the special tax had been levied and collected separately.

Any money from sources other than taxation required by law to be deposited in the special fund shall be deposited in the general fund and appropriated for the purposes for which expenditures are required to be made from the particular fund.

Any appropriation made from the general fund instead of from a special fund shall not be less than the amount required to be provided in the special fund and shall be used only for the particular purposes for which the special fund is required to be used.

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text:
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 other district in any county, whose accounts are required by law to be kept by the county auditor and treasurer, are sold at a premium or with accrued interest, or both, the amounts received for the premiums and accrued interest shall be deposited in the debt service fund of the county or district unless it is expressly provided by law that they be deposited in some other fund.

Interest earned by investment of proceeds of bonds which are authorized after the effective date of the amendment to this section adopted at the 1963 Regular Session of the Legislature shall be deposited in the debt service fund of the county or district unless it is expressly provided by law that such interest be deposited in some other fund or unless some other disposition of such interest is authorized by the resolution which authorized such bonds. This paragraph does not apply to the proceeds of bonds issued by any school district.

history: (History: Amended by Stats. 1963, Ch. 1185.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: Whenever any special assessment or special assessment taxes are levied upon land or real property by any city, county, district or other public corporation, officer, or body, and the same are to be collected by the county or any county officer, whether acting as a county officer or as an ex officio officer of the city, district, public corporation, officer, or body, there shall be added to the amount of the special assessment or special assessment tax an amount fixed by agreement between the county and city, district, public corporation, officer, or body for each special assessment or special assessment tax to be collected. An equal part of such charge shall be collected with each installment of such special assessment or special assessment tax and shall be deducted by the county officer collecting the tax and by him be paid into the general fund of the county.

history: (History: Added by Stats. 1957, Ch. 1359.)

title: 3. GOVERNMENT OF COUNTIES

article: 1. General


text: 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, service, or institution of the county, or a division or branch thereof.

history: (History: Amended by Stats. 2012, Ch. 470, Sec. 33. (AB 1529) Effective January 1, 2013.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Revolving Funds

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 2. Funds > 2. Revolving Funds


text: 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 the fund, (b) the office, department, service, or institution for which the fund is available, and (c) the amount of the fund, which shall not exceed two hundred fifty thousand dollars ($250,000).

history: (History: Amended by Stats. 2000, Ch. 506, Sec. 19. Effective January 1, 2001.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Revolving Funds


text: The board of supervisors may, by ordinance or resolution, authorize the county auditor to perform the functions of the board in establishing, increasing, reducing, or discontinuing any of the revolving funds provided for in this article. In the event that the board authorizes the county auditor to perform such functions of the board, the county auditor shall (a) be subject to the same requirements and limitations otherwise prescribed for the board in this article, (b) in lieu of acting by resolution, act by signed statement having the same content otherwise prescribed in this article for resolutions, and (c) render a written report to the board at the end of each fiscal year identifying the revolving funds in existence during the fiscal year, the amount of such fund, and the officer using the fund.

history: (History: Added by Stats. 1976, Ch. 202.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Revolving Funds


text: Certified copies of the resolution shall be transmitted to the county auditor and county treasurer.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Revolving Funds


text:
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 clerk of the board of supervisors a bond executed by himself as principal and by an admitted surety insurer, in an amount equal to that of the revolving fund. The bond shall be conditioned upon the faithful administration of the fund and upon the willingness and ability of the principal to account for and pay over the fund upon demand of the board of supervisors at any time.

In lieu of the bond provided in the preceding paragraph, any officer of the county required by statute to furnish an official bond, and any county which purchases and maintains a blanket bond on all or certain of its employees not otherwise required by statute to provide a bond, may cause such a bond or bonds to be issued or amended by endorsement to be conditioned, in addition to its other provisions, upon the faithful administration of the revolving fund and upon the willingness and ability of the principal, or principals, for whose use such a fund or funds have been established, as the case may be, to account for and pay over the fund or funds upon demand of the board of supervisors at any time.

history: (History: Amended by Stats. 1955, Ch. 1877.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Revolving Funds


text: 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 treasurer shall pay the warrant.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Revolving Funds


text: The officer may be authorized to use the fund for making change, when necessary in carrying on his official work.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Revolving Funds


text: 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.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Revolving Funds


text: 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 expended.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Revolving Funds


text: 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 received in satisfaction of the demands shall be returned to the revolving fund.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Revolving Funds


text: Upon demand of the auditor or board of supervisors, the officer entrusted with the fund shall give an account of the fund.

title: 3. GOVERNMENT OF COUNTIES

article: 2. Revolving Funds


text: 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 using it shall immediately return to the county treasurer the amount necessary to reduce the fund as ordered by the board. If the fund is discontinued, the officer shall immediately refund it to the county treasurer. A reasonable time shall be allowed the officer to reimburse himself by demand on the county for expenditures legally made from the fund. If the revolving fund is ordered increased, the officer entrusted with the fund shall comply with the provisions of this article relative to the amount of the fund as increased by the board.

history: (History: Amended by Stats. 1961, Ch. 25.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Revolving Funds


text: 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 by the purchasing agent of the county in paying for services, materials and articles of personal property which he is authorized by law to purchase and which constitute a legal charge against the county. When any materials or articles of personal property designed for building construction work are purchased from the revolving fund provided for in this section, such materials or articles of personal property shall be used only in connection with repairs to existing structures. Such revolving fund may be fixed in an amount sufficient to enable the purchasing agent to meet the cost of the services, materials and articles of personal property purchased by him. In all other respects, the provisions of this article shall apply to the revolving fund provided for in this section.

history: (History: Added by Stats. 1947, Ch. 555.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Revolving Funds


text: 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 authorized officer, to maintain a stock of general office supplies for the use of the several county departments. The fund shall not exceed five thousand dollars ($5,000). In all other respects, the provisions of this article shall apply to the revolving fund provided for in this section.

history: (History: Added by Stats. 1955, Ch. 564.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Revolving Funds


text:
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 five thousand dollars ($5,000) to be used for the benefit of all county departments. The fund shall be administered by an officer designated by the board, and shall be used to pay for services and supplies which county officers are authorized to purchase, and to meet other expenses county officers are authorized to incur, which constitute a legal charge against the county. The officer charged with administering the fund shall obtain a receipt for each disbursement and periodically shall file such receipts with the county auditor or controller to obtain reimbursement to the fund.

The officer administering the fund shall be bonded as provided in Section 29323. The board of supervisors may establish a procedure by which officers of county departments may submit requests to the officer administering the fund for payment of authorized expenses incurred by them.

In all other respects, the provisions of this article shall apply to the revolving fund provided for in this section.

history: (History: Amended by Stats. 1968, Ch. 254.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Revolving Funds


text: 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 fund, establish a revolving fund to be used by the director of the county department established for the administration of aid and services provided pursuant to Division 9 (commencing with Section 10000) of the Welfare and Institutions Code. Such revolving fund shall be for the purpose of administering payments to meet the immediate or emergent needs of persons entitled to aid or services under the provisions of Division 9 of the Welfare and Institutions Code, and may be fixed by the board of supervisors in an amount sufficient to enable the director of the county department to meet the immediate and emergent needs of the persons entitled thereto. In all other respects, the provisions of this article shall apply to the revolving fund provided for in this section.

history: (History: Amended by Stats. 1981, Ch. 460, Sec. 1.)

title: 3. GOVERNMENT OF COUNTIES

article: 2. Revolving Funds


text: 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.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Salary Fund

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 2. Funds > 3. Salary Fund


text: 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 estimate the deficiency and raise it by direct taxation in the same manner as other funds. The proceeds of the tax so levied shall be paid into the salary fund.

title: 3. GOVERNMENT OF COUNTIES

article: 3. Salary Fund


text: 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 handling county funds by adopting a resolution setting forth the amount of the fund. Certified copies of the resolution shall be transmitted to the county auditor and to each county officer or administrative head of a county department who has such fund.

history: (History: Amended by Stats. 2012, Ch. 470, Sec. 34. (AB 1529) Effective January 1, 2013.)

title: 3. GOVERNMENT OF COUNTIES

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 2. Funds > 4. County Officers’ Cash Difference Fund


text:
(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 establishing, increasing, reducing, or discontinuing any county officers cash difference fund.

(b) The resolution adopted by the board of supervisors may set the amount of the fund. If the board of supervisors adopts the resolution, the county auditor shall do all of the following:

(1) Be subject to the same requirements and limitations otherwise prescribed for the board of supervisors in this article.

(2) In lieu of acting by resolution, act by signed statement having the same content otherwise prescribed in this article for resolutions.

(3) Render a written report to the board of supervisors at the end of each fiscal year identifying the cash difference funds in existence during the fiscal year, the amount of those funds, and the officer using the fund. The board of supervisors may require the county auditor to give an account of the cash difference fund at any other time.

(c) The county auditor shall send a copy of his or her signed statement to each county officer or administrative head of a county department who has the fund.

history: (History: Amended by Stats. 2012, Ch. 470, Sec. 35. (AB 1529) Effective January 1, 2013.)

title: 3. GOVERNMENT OF COUNTIES

article: 4. County Officers’ Cash Difference Fund


text: 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 administrative head of a county department affected.

history: (History: Amended by Stats. 2012, Ch. 470, Sec. 36. (AB 1529) Effective January 1, 2013.)

title: 3. GOVERNMENT OF COUNTIES


text: 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 amount set forth in the resolution, and the treasurer shall pay the warrant. The county officer or administrative head of a county department shall use this fund only for cash deficits pursuant to this article.

history: (History: Amended by Stats. 2012, Ch. 470, Sec. 37. (AB 1529) Effective January 1, 2013.)

title: 3. GOVERNMENT OF COUNTIES


text: 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 custody as directed by law or by official authority, shall render a written report to the county officer or administrative head of a county department at the close of each business day, setting forth the exact sum of any cash deficit or overage in the person’s account for that day. Failure to report any cash deficit or overage at the close of the business day in which it occurred is a violation of this article.

history: (History: Amended by Stats. 2012, Ch. 470, Sec. 38. (AB 1529) Effective January 1, 2013.)

title: 3. GOVERNMENT OF COUNTIES


text: 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 equal the amount due the county, for any account when a difference in an amount of ten dollars ($10) or less exists. A record of that use shall be maintained, containing sufficient information to identify the account, identify the person making the payment which was not equal to the amount due the county, and show the amount of the difference.

history: (History: Amended by Stats. 1983, Ch. 1224, Sec. 1.)

title: 3. GOVERNMENT OF COUNTIES


text: 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 reimburse the cash charged to the person in the amount of the cash deficit. The reimbursement shall not exceed the amount in the cash difference fund unless that fund is replenished by the board of supervisors, and in any event is not to exceed the sum appropriated by the board.

history: (History: Amended by Stats. 2012, Ch. 470, Sec. 39. (AB 1529) Effective January 1, 2013.)

title: 3. GOVERNMENT OF COUNTIES


text: If an overage is reported to the county officer or administrative head of a county department involved, the county officer or administrative head shall immediately deposit the overage in the overage fund in the county treasury.

history: (History: Amended by Stats. 2012, Ch. 470, Sec. 40. (AB 1529) Effective January 1, 2013.)

title: 3. GOVERNMENT OF COUNTIES


text: 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 deposit the excess in the overage fund in the county treasury. If the excess is not so deposited, it shall be refunded to the person making the payment.

history: (History: Amended by Stats. 1983, Ch. 1224, Sec. 2.)

title: 3. GOVERNMENT OF COUNTIES


text: 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 give an account of the cash difference fund.

history: (History: Amended by Stats. 2012, Ch. 470, Sec. 41. (AB 1529) Effective January 1, 2013.)

title: 3. GOVERNMENT OF COUNTIES


text: 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 board of supervisors to have it replenished. In the application, the county officer or administrative head shall itemize each cash deficit as to amount, date of occurrence, and the name of the person whose account was reimbursed from the fund.

history: (History: Amended by Stats. 2012, Ch. 470, Sec. 42. (AB 1529) Effective January 1, 2013.)

title: 3. GOVERNMENT OF COUNTIES


text: 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 the general fund. The treasurer shall pay the warrant to the person designated in the resolution.

history: (History: Amended by Stats. 1959, Ch. 177.)

title: 3. GOVERNMENT OF COUNTIES


text: 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 county department shall immediately give an account thereof and deposit any balance in that fund into the county general fund.

history: (History: Amended by Stats. 2012, Ch. 470, Sec. 43. (AB 1529) Effective January 1, 2013.)

title: 3. GOVERNMENT OF COUNTIES


text: At the end of the fiscal year the board shall transfer any money in an overage fund to the county general fund.

history: (History: Added by Stats. 1947, Ch. 424.)

title: 3. GOVERNMENT OF COUNTIES


text: 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 instead of with the board and may authorize the auditor to perform the functions of the board to replenish the cash difference fund and to transfer money in the overage fund to the county general fund prescribed in this article. In the event the board authorizes the auditor to perform such functions of the board, the auditor shall render a written report and give an account to the board of the cash difference fund and the overage fund at the end of each fiscal year and at such other times as the board directs.

history: (History: Added by Stats. 1973, Ch. 427.)

title: 3. GOVERNMENT OF COUNTIES


text: Any violation of this article is a misdemeanor.

title: 3. GOVERNMENT OF COUNTIES


text: 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 county officers and employees who are responsible for receiving and paying out money may be relieved of shortages in their accounts, where there is no proof of fraud or gross negligence in connection with the shortage and where the loss is not covered by insurance. If the board of supervisors after an investigation and report by the county auditor approves the coverage of such shortage, it shall be entered in its minutes and shall be a charge against the general fund of the county.

history: (History: Amended by Stats. 1991, Ch. 1090, Sec. 17.)

title: 3. GOVERNMENT OF COUNTIES


text: 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 county instead of with the board and may authorize the auditor to perform the functions of the board to replenish the shortage. In the event the board authorizes the auditor to perform such functions of the board, the auditor shall render a written report and give an account to the board of shortage reimbursements at the end of the fiscal year and at such other times as the board directs.

history: (History: Added by Stats. 1980, Ch. 278.)

title: 3. GOVERNMENT OF COUNTIES


text: There is a district attorney’s special appropriation in each county.

history: (History: Amended by Stats. 1963, Ch. 536.)

title: 3. GOVERNMENT OF COUNTIES

article: 5. District Attorney’s Special Fund

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 2. Funds > 5. District Attorney’s Special Fund


text: 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 attorney’s special appropriation an amount sufficient to make the sum of five thousand dollars ($5,000) in the special appropriation. The board may transfer additional amounts to the special appropriation.

title: 3. GOVERNMENT OF COUNTIES

article: 5. District Attorney’s Special Fund


text: 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 amount sufficient to make the sum in the district attorney’s special appropriation the amount determined by the board, not to exceed two thousand five hundred dollars ($2,500).

title: 3. GOVERNMENT OF COUNTIES

article: 5. District Attorney’s Special Fund


text: The population basis is that fixed by the last decennial federal census.

history: (History: Amended by Stats. 1955, Ch. 905.)

title: 3. GOVERNMENT OF COUNTIES

article: 5. District Attorney’s Special Fund


text:
The district attorney shall only use the special appropriation to pay:

(a) Expenses lawfully incurred in criminal cases arising in the county.

(b) Expenses lawfully incurred in the detection of crime, other than those declared to be misdemeanors by the Vehicle Code.

(c) Expenses lawfully incurred in civil actions or proceedings.

history: (History: Amended by Stats. 2003, Ch. 38, Sec. 1. Effective January 1, 2004.)

title: 3. GOVERNMENT OF COUNTIES

article: 5. District Attorney’s Special Fund


text: 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 special appropriation for such amounts as the district attorney requires. The treasurer shall pay the warrant.

title: 3. GOVERNMENT OF COUNTIES

article: 5. District Attorney’s Special Fund


text: 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 disposition he has made of any money received from the special appropriation and the particular purpose for which it was spent. If at the end of the fiscal year a criminal proceeding is pending or under investigation, the vouchers as to any money spent in the proceeding or investigation need not be filed until the trial of the proceeding is ended or the investigation concluded.

history: (History: Amended by Stats. 1973, Ch. 427.)

title: 3. GOVERNMENT OF COUNTIES

article: 5. District Attorney’s Special Fund


text: 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 provision of law relative to the expenses of the district attorney which are incurred by him and paid as other county claims after allowance by the board of supervisors.

title: 3. GOVERNMENT OF COUNTIES

article: 5. District Attorney’s Special Fund


text: This article does not apply to any county operating under a charter making provision for a similar appropriation.

title: 3. GOVERNMENT OF COUNTIES

article: 5. District Attorney’s Special Fund


text: 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.

history: (History: Amended by Stats. 2000, Ch. 808, Sec. 102. Effective September 28, 2000.)

title: 3. GOVERNMENT OF COUNTIES

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 2. Funds > 5.5. District Attorney’s Family or Child Support Trust Fund


text: 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 these amounts available annually to the local child support agency as determined to be necessary by the auditor-controller. The auditor-controller shall cause those amounts to be transferred to the local child support agency family or child support trust fund.

history: (History: Amended by Stats. 2000, Ch. 808, Sec. 102.5. Effective September 28, 2000.)

title: 3. GOVERNMENT OF COUNTIES

article: 5.5. District Attorney’s Family or Child Support Trust Fund


text: 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 government agency for payment of a delinquent support obligation.

history: (History: Amended by Stats. 2000, Ch. 808, Sec. 103. Effective September 28, 2000.)

title: 3. GOVERNMENT OF COUNTIES


text: 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 agency on the trust fund for such amounts as the local child support agency requires, within seven working days of the presentation of the requisition to the auditor. The treasurer shall pay the warrant.

history: (History: Amended by Stats. 2000, Ch. 808, Sec. 104. Effective September 28, 2000.)

title: 3. GOVERNMENT OF COUNTIES


text:
(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 from the attaching or intercepting agency.

(b) The local child support agency shall not designate the application of money returned to the trust fund to a specific case.

history: (History: Amended by Stats. 2000, Ch. 808, Sec. 105. Effective September 28, 2000.)

title: 3. GOVERNMENT OF COUNTIES


text: 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 construed to limit or affect any provision of law relative to the expenses of the local child support agency which are incurred and paid as other county claims after allowance by the board of supervisors.

history: (History: Amended by Stats. 2000, Ch. 808, Sec. 106. Effective September 28, 2000.)

title: 3. GOVERNMENT OF COUNTIES


text: 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 spousal support enforcement. All such moneys shall be available for expenditure for capital and operational expenses.

history: (History: Amended by Stats. 2000, Ch. 808, Sec. 107. Effective September 28, 2000.)

title: 3. GOVERNMENT OF COUNTIES


text: 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 500,000 or more, the board shall make available to the sheriff’s special appropriation no less than five thousand dollars ($5,000).

history: (History: Repealed and added by Stats. 1969, Ch. 566.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. Sheriff’s Funds

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 2. Funds > 6. Sheriff’s Funds


history: (History: Amended by Stats. 1955, Ch. 904.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. Sheriff’s Funds


text:
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 preservation of peace.

(c) Expenses necessarily incurred by him in the suppression of crime.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Sheriff’s Funds


text: 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 for such amounts as the sheriff requires. The treasurer shall pay the warrant.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Sheriff’s Funds


text: 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 he has made of any money received from the special appropriation and the particular purpose for which it was spent. If at the end of the fiscal year a criminal proceeding is pending or under investigation, the vouchers as to any money spent in the proceeding or investigation need not be filed until the trial of the proceeding is ended or the investigation concluded.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Sheriff’s Funds


text: 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 reimbursement shall be made in the same manner as the establishment of the appropriation.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Sheriff’s Funds


text: 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 relative to the expenses of the sheriff which are incurred by him and paid as are other county claims, after allowance by the board of supervisors.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Sheriff’s Funds


text: 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 similar appropriation.

title: 3. GOVERNMENT OF COUNTIES

article: 6. Sheriff’s Funds


text:
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 paying the expense of transporting persons committed to state institutions. The fund shall be in an amount sufficient to enable the sheriff at all times to meet such expense.

If necessary the fund may be in an amount greater than one thousand dollars ($1,000). The fund shall be used only in transporting persons the cost of whose transportation is a state charge, and shall be replenished by demands made against the State. In all other respects, the provisions of Article 2 shall govern this fund.

history: (History: Added by Stats. 1947, Ch. 424.)

title: 3. GOVERNMENT OF COUNTIES

article: 6. Sheriff’s Funds


text: 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 fund, establish a revolving fund to be used by the public administrator and a revolving fund to be used by the public guardian in paying the respective fees, expenses, and charges incurred by them: (a) in securing the possession or protecting the assets of any estate, or (b) for the purpose of securing letters of administration, or letters of guardianship or conservatorship, in any estate in which the public administrator or guardian has no funds for the payment of such fees, charges, or expenses but anticipates securing sufficient assets to reimburse the county for such amounts, or (c) where accounting convenience would be served by making a single payment on behalf of several estates and funds are available for immediate reimbursement of the fund by cash transfer. When the offices of public administrator and public guardian are held by the same person, one revolving fund may be established to serve the purposes of both offices as provided herein.

title: 3. GOVERNMENT OF COUNTIES

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 2. Funds > 7. Public Administrator’s and Public Guardian’s Revolving Funds


text: 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 of the estate prove insufficient are county charges.

history: (History: Amended by Stats. 1971, Ch. 892.)

title: 3. GOVERNMENT OF COUNTIES

article: 7. Public Administrator’s and Public Guardian’s Revolving Funds


text: 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 enable the public administrator and the public guardian at all times to meet necessary fees, charges, and expenses.

title: 3. GOVERNMENT OF COUNTIES


text: 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 assets. If the assets are insufficient therefor, the revolving fund shall be replenished by a warrant drawn by the auditor on the order of the board, based upon such vouchers as show proper evidence of the facts.

title: 3. GOVERNMENT OF COUNTIES


text: In all other respects, the provisions of Article 2 shall govern this fund.

title: 3. GOVERNMENT OF COUNTIES


text: 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 of a fixed percentage of the money received by the United States from the forest reserves established therein shall be credited to the United States Forest Reserve Fund in the State Treasury, and shall be disposed of, pursuant to the act of Congress, by the payment of the money to the several counties in which the forest reserves are situated.

title: 3. GOVERNMENT OF COUNTIES

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 2. Funds > 8. Proceeds of United States Forest Reserve Fund


text: 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 county bears to the total area of the reserve in this State.

history: (History: Added by renumbering Section 26481 by Stats. 1947, Ch. 1353.)

title: 3. GOVERNMENT OF COUNTIES

article: 8. Proceeds of United States Forest Reserve Fund


text: 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 of each year he shall draw his warrant in favor of the treasurer of each county entitled to payment of money pursuant to this article. The State Treasurer shall pay the warrants.

title: 3. GOVERNMENT OF COUNTIES


text: 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 United States Government, showing the area of each United States forest reserve located within each county, and the amount of receipts from each forest reserve included in the payment to the State.

history: (History: Amended by Stats. 1949, Ch. 331.)

title: 3. GOVERNMENT OF COUNTIES


text: 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 the forest reserve account in the county school service fund of the county, and 50 percent to the credit of the road fund.

history: (History: Amended by Stats. 1967, Ch. 617.)

title: 3. GOVERNMENT OF COUNTIES


text:
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 money in the fund established for the payment of the principal or interest to pay it, the board of supervisors may order the amount of money necessary to pay the principal or interest, or both, to be transferred from the general fund to the debt service fund provided for the payment of such principal and interest pending the collection of any taxes or ad valorem assessment which have been levied for that purpose.

The amount transferred is a loan to the fund, and the auditor shall retransfer it to the general fund not later than the apportionment of the second installment of taxes collected on the current secured roll. The board shall not advance to any debt service fund an amount greater than the amount of uncollected taxes or ad valorem assessments levied for the payment of the principal and interest on the bonds.

history: (History: Amended by Stats. 1961, Ch. 396.)

title: 3. GOVERNMENT OF COUNTIES

article: 9. Borrowing from Funds

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 2. Funds > 9. Borrowing from Funds


text:
(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 fund in the county treasury and shall deposit in the fund all revenues transmitted to the county by the State Board of Equalization under Section 7204 of the Revenue and Taxation Code, which are derived from that portion of the taxes imposed by the county at a rate in excess of 1 percent, and on and after July 1, 2004, until the rate modifications in subdivision (a) of Section 7203.1 of the Revenue and Taxation Code cease to apply, at a rate in excess of three-quarters of 1 percent, pursuant to Part 1.5 (commencing with Section 7200) of Division 2 of that code, less an allocation of the cost of the services of the State Board of Equalization in administering the sales and use tax ordinance related to the rate in excess of 1 percent, and on and after July 1, 2004, until the rate modifications in subdivision (a) of Section 7203.1 of the Revenue and Taxation Code cease to apply, to the rate in excess of three-quarters of 1 percent, and of the Director of Transportation and the Controller in administering the responsibilities assigned to him or her in Chapter 4 (commencing with Section 99200) of Part 11 of Division 10 of the Public Utilities Code.

(b) Any interest or other income earned by investment or otherwise of the local transportation fund shall accrue to and be a part of the fund.

history: (History: Repealed and added by Stats. 2003, 5th Ex. Sess., Ch. 2, Sec. 1.25. Effective December 12, 2003. Operative March 3, 2004, pursuant to Sec. 8 of Ch. 2.)

title: 3. GOVERNMENT OF COUNTIES

article: 11. Transportation Fund

path: 3. GOVERNMENT OF COUNTIES > 3. FINANCIAL PROVISIONS > 2. Funds > 11. Transportation Fund


text:
(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 majority of all of its members, modify, for one fiscal year, its contract with the State Board of Equalization, as described in Section 29530, to require that not more than sixty million dollars ($60,000,000) of the county sales and use tax revenues described in Section 29530 be deposited in the county general fund. No deposit in a county general fund made under this subdivision shall exceed the total of a court-ordered refund of deposits in the county general fund made under Section 29530.3 and any interest accruing thereon. No portion of any amount deposited in the county general fund under this subdivision shall be subject to repayment under Section 2106.4 of the Streets and Highways Code or any other provision of law.

(b) Funds deposited in the local transportation fund pursuant to the final determination specified in subdivision (d) shall be allocated exclusively to a county transportation authority created under Division 12 (commencing with Section 130000) of the Public Utilities Code, in addition to any other funds that would otherwise be allocated to that authority.

(c) Any refund pursuant to the final determination specified in subdivision (d) that is made directly to a county transportation authority created under Division 12 (commencing with Section 130000) of the Public Utilities Code shall be expended in accordance with the requirements of Article 3 (commencing with Section 99230) of Chapter 4 of Part 11 of Division 10 of the Public Utilities Code.

(d) This section shall become operative on the date that a court of appellate jurisdiction renders a final determination invalidating Chapter 518 of the Statutes of 1995 to the extent that the final determination requires repayment of the funds transferred under that chapter.

history: (History: Added by Stats. 1997, Ch. 123, Sec. 1. Effective July 28, 1997. Section conditionally operative by its own provisions.)

title: 3. GOVERNMENT OF COUNTIES

article: 11. Transportation Fund


text: 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 (commencing with Section 99200) of Part 11 of Division 10 of the Public Utilities Code.

history: (History: Added by Stats. 1971, Ch. 1400.)

title: 3. GOVERNMENT OF COUNTIES

article: 11. Transportation Fund


text:
From funds appropriated pursuant to Section 29531, the county auditor shall pay to public transportation entities the amounts allocated by the transportation planning agencies designated by the Director of Transportation as follows:

(a) For a county included within the jurisdiction of a statutorily created regional transportation planning agency, that agency.

(b) For a county which is not included within the jurisdiction of a statutorily created regional transportation planning agency but for which there is a council of governments, and an election has not been made pursuant to Section 29536, that council. For a county which is not included within the jurisdiction of a statutorily created regional transportation planning agency but for which there is a council of governments for which an election has been made under Section 29536 to form a local transportation commission, the local transportation commission authorized in Section 29535.

(c) For a county not within the jurisdiction of a statutorily created regional transportation planning agency or a council of governments, the local transportation commission authorized in Section 29535.

(d) Upon the request of a county within the jurisdiction of the multicounty designated transportation planning agency, as defined in Section 130004 of the Public Utilities Code, that agency.

history: (History: Amended by Stats. 1992, Ch. 1172, Sec. 1. Effective September 30, 1992.)

title: 3. GOVERNMENT OF COUNTIES

article: 11. Transportation Fund


text:
Pursuant to subdivision (a) of Section 29532, each of the following entities is designated the transportation planning agency for its respective area:

(a) The Metropolitan Transportation Commission created by Title 7.1 (commencing with Section 66500).

(b) The Tahoe Regional Planning Agency created by interstate compact and ratified by Title 7.4 (commencing with Section 66800).

(c) The Placer County Transportation Planning Agency created by Title 7.87 (commencing with Section 67910).

(d) The Nevada County Transportation Planning Agency created by Title 7.88 (commencing with Section 67920).

(e) The Transportation Agency for Monterey County created pursuant to Title 7.89 (commencing with Section 67930).

(f) The Santa Cruz County Regional Transportation Commission created by Title 7.94 (commencing with Section 67940).

(g) The El Dorado County Transportation Planning Agency created by Title 7.95 (commencing with Section 67950).

(h) The consolidated agency created by Chapter 3 (commencing with Section 132350) of Division 12.7 of the Public Utilities Code.

history: (History: Amended by Stats. 2024, Ch. 226, Sec. 2. (AB 3278) Effective January 1, 2025.)

title: 3. GOVERNMENT OF COUNTIES

article: 11. Transportation Fund


text:
(a) Notwithstanding subdivision (d) of Section 29532, the county transportation commission created in the Counties of Los Angeles, Orange, Riverside, and San Bernardino by Division 12 (commencing with Section 130000) of the Public Utilities Code shall not be designated by the Director of Transportation as the transportation planning agency for the area under its jurisdiction, and the Imperial Valley Association of Governments in Imperial County shall not be designated the transportation planning agency for the area under its jurisdiction.

(b) Notwithstanding Section 29532, for the purposes of Chapter 4 (commencing with Section 99200) of Part 11 of Division 10 of the Public Utilities Code, “transportation planning agency” means the county transportation commission created in the Counties of Los Angeles, Orange, Riverside, San Bernardino, and Ventura by Division 12 (commencing with Section 130000) of the Public Utilities Code, and also includes the County Transportation Commission in Imperial County. The county auditor in each of those counties shall pay to the public transportation entities in the county the amounts allocated by the respective commissions or that association of governments, as the case may be.

history: (History: Amended by Stats. 2012, Ch. 769, Sec. 3. (AB 2679) Effective January 1, 2013.)

title: 3. GOVERNMENT OF COUNTIES

article: 11. Transportation Fund


text: 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 excess of the money in the local transportation fund for such year, the board of supervisors shall, upon notification from the transportation planning agency designated in Section 29532, call an election pursuant to Article 7 (commencing with Section 99320) of Chapter 4 of Part 11 of Division 10 of the Public Utilities Code. Such election may be consolidated with a general election or a direct primary election. The cost of such election shall, upon approval of the transportation planning agency designated in Section 29532, be paid from the transportation fund.

history: (History: Amended by Stats. 1972, Ch. 1408.)

title: 3. GOVERNMENT OF COUNTIES

article: 11. Transportation Fund


text:
The county auditor shall keep records and make reports concerning the local transportation fund as the Director of Transportation or the Controller shall prescribe.

This section shall become operative on July 1, 1987.

history: (History: Repealed (in Sec. 2) and added by Stats. 1986, Ch. 988, Sec. 3. Section operative July 1, 1987, by its own provisions.)

title: 3. GOVERNMENT OF COUNTIES

article: 11. Transportation Fund