----------------------------------------------------------------

----------------------------------------------------------------


 


 


 


 


 


 

TO BE PUBLISHED IN THE OFFICIAL REPORTS
 

OFFICE OF THE ATTORNEY GENERAL
 

State of California
 

JOHN K. VAN DE KAMP
 

Attorney General
 

:

 OPINION : No. 87-404

 :

 of : DECEMBER 22, 1987

 :

 JOHN K. VAN DE KAMP :

 Attorney General :

 :

 CLAYTON P. ROCHE :

 Deputy Attorney General :

 : 

THE HONORABLE ADRIAN KUYPER, COUNTY COUNSEL, ORANGE 

COUNTY, has requested an opinion on the following question: 

May a county board of supervisors lawfully make additions and changes to the 

proposed budget for the purpose of changing the appropriations which are applicable to the period 

prior to the adoption of the final budget? 

CONCLUSION 

A county board of supervisors may not lawfully make additions and changes to the 

proposed budget for the purpose of changing the appropriations which are applicable to the period 

prior to the adoption of the final budget. 

ANALYSIS 

The procedures for the adoption of the annual budget and tax rates by the county 

board of supervisors (hereinafter "board") are contained in sections 29000 through 29144 of the 

Government Code.1

 These provisions generally provide for the approval on or before July 20th of 

1

All section references are to the Government Code unless otherwise indicated. 

1. 87-404 

 

each year of a proposed budget for the fiscal year commencing July l, or alternatively on or before 

August 10th pursuant to section 29065.5 (secs. 29060-29066), and for the adoption of a final budget 

on or before August 30th of each year (§§ 29080-29093). The final budget provides the 

appropriations for the county for the ensuing fiscal year. (§§ 29120-29131. See also, generally 67 

Ops.Cal.Atty. Gen. 205, 209-210 (1984); 64 Ops.Cal.Atty.Gen. 362, 364-365 (1981).) 

To ensure that the county has funds appropriated for the period prior to the adoption 

of the final budget, section 29124 provides: 

"If at the beginning of any fiscal year, the appropriations applicable to that 

year have not been finally determined and adopted, the auditor shall approve 

payments for the support of the various budget units in accordance with the 

following authorizations: 

"(a) The several amounts set forth in the proposed budget for the objects and 

purposes therein specified, except obligations for fixed assets and for new permanent 

employee positions unless specifically approved by the board, are deemed 

appropriated until the adoption of the final budget. For the purposes of this 

subdivision, the words 'new permanent employee positions' do not include any 

employee position created in lieu of an employee position which is abolished. 

"(b) If the proposed budget has not been approved by the board, the amounts 

deemed appropriated shall be based on the budget of the preceding year, excluding 

fixed assets and for new permanent employee positions unless specifically approved 

by the board." 

(See also Atty. Gen. Unpub. Opn. I.L. 68-250.) 

This request for our opinion presents the question whether the proposed budget may 

be amended by the board for the purpose of changing the appropriations provided for by section 

29124, subdivision (a), prior to the adoption of the final budget. We conclude that the proposed 

budget may not be so amended. 

Examining the provisions of section 29000 et seq. in greater detail, we note that each 

"budget unit" must, on or before June 10th of each year, submit budget estimates to the county 

auditor, and if directed by the board, to the county administrative officer. (§§ 29040-29042.) The 

auditor then may make "recommendations, if any, for any changes to the estimated financing sources 

referenced in Section 29040." (§ 29044.) 

Thereafter, the auditor, or the administrative officer if so designated, prepares 

tabulations of the "estimates". The board may also designate the administrative officer to review, 

hold hearings on, and recommend changes in the budget "estimates" before they are tabulated. 

(§ 29061.) However, on or before June 30th, the tabulations must be submitted to the board. 

(§ 29062.) The board then, before adoption of the proposed budget, "shall make any revisions, 

2. 87-404 
 


 

reductions or additions therein that it deems advisable" (§ 29063) and shall approve on or before 

July 20th such tabulations, "whereupon it shall constitute the proposed budget" (§ 29064, emphasis 

added).2 

On or before August 10th of each year the proposed budget must be reproduced so 

that any member of the public may obtain a copy. (§ 29065.) Also on or before August 10th the 

board must publish a notice to the effect that copies of the proposed budget are available to the 

public, and that on a date not less than 10 days thereafter, it will hold a public hearing on the 

proposed budget "preparatory to making a final determination thereon" at which any member of the 

public may appear and be heard. (§ 29066.) 

On or before August 20th, pursuant to the above notice, the board must hold a hearing 

on the final budget, which may be continued from day to day, and at which interested officials and 

members of the public may be heard. (§ 29080-29083.) Section 29088 then provides: 

"After the conclusion of the hearing, and not later than August 30th of each 

year, and after making any revisions of, deductions from, or increases or additions 

to, the proposed 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." 

2

Section 29063 and 29064 provide in full as follows:

 "29063. Upon receipt of the tabulation the board shall consider it and, on or 

before July 20th of each year, at such time as it directs, shall make any revisions, 

reductions or additions therein that it deems advisable. Any official or person 

whose estimates have been so revised, reduced or increased by the board shall be 

given the opportunity to be heard thereon before the board during or prior to the 

hearings required by Section 29080 of this chapter."

 "29064. On or before July 20th of each year the board, by formal action, shall 

approve the tabulation with the revisions, additions and changes in conformity 

with its judgment and conclusions as to a proper financial program for the budget 

period, whereupon it shall constitute the proposed budget for the period to which 

it is to apply."

 We note that section 29065.5, enacted in 1985 (Stats. 1985, ch. 751), provides an 

alternative procedure for the adoption of the proposed budget in counties which formally adopt 

such procedure. It provides that, by August 10th a designated official shall file the "tabulation" 

with the clerk of the board, where upon it "shall constitute the proposed budget and shall be 

reproduced by the designated official so that each member of the public may obtain one." 

3. 87-404 

 

In the context of this statutory scheme for the adoption of the county budget, it has 

been suggested that there are a number of possible choices as to whether the proposed budget may 

be amended by the board for the sole purpose of changing the appropriations provided for by section 

29124 subdivision (a). These choices are: (1) there is no authority to revise; (2) any revisions must 

be made before July 20th; (3) any revisions must be made prior to reproduction for and distribution 

to the public; and (4) there is unlimited authority to revise. 

In our view, the only alternative other than no authority to revise which would appear 

to be justified under the statutory procedure would be that any changes would have to be made 

before the proposed budget was reproduced and distributed to the public, since the public would 

have the right to rely upon such reproduction. However, the statutory scheme has not seen fit to 

adopt this alternative. The statutes provide only for revisions by the board in "estimates" before the 

adoption of the proposed budget and for revisions at or after the hearings on the final budget which 

are to be incorporated into and made a part of the final budget. (See §§ 29063, supra, 29088, supra.) 

In our view, this statutory scheme is exclusive. 

As a general proposition, the power of a legislative body to legislate on, or exercise 

discretionary authority over, a given subject includes the implied authority to amend or repeal its 

own acts. This general rule applies, however, only "'in the absence of a valid provision to the 

contrary.'" (Blotter v. Farrell (1954) 42 Cal.2d 804, 811; see also City of Sausalito v. County of 

Marin (1970) 12 Cal.App.3d 550, 563-564; United Milk Producers v. Cecil (1941) 47 Cal.App.3d 

758, 765. 

We believe that the county budget provisions outlined above implicitly negate any 

power of the board of supervisors to amend, modify or change the proposed budget for the purpose 

of changing the appropriations applicable to the period prior to the adoption of the final budget. The 

statutory scheme outlined above demonstrates a legislative purpose to fix at a given point in time 

the budget proposals so that they may be printed, published and distributed to the public for its 

consideration so that final hearings may be held. This purpose is particularly demonstrated in 

section 29064, supra, where the Legislature has stated that after the board of supervisors has had an 

opportunity to revise the "tabulation", "it shall constitute the proposed budget for the period to which 

it is to apply." (Emphasis added.) This is the point in time selected by the Legislature to fix or settle 

budget proposals so that the next steps in the budget process may proceed in an orderly fashion, 

without disruption by modifications in such proposals. 

This conclusion is in accordance with the general principles expressed by the 

California Supreme Court in Ryan v. Byram (1935) 4 Cal.2d 596, 607, wherein The Court stated: 

". . . we are of the opinion that the provisions for preparing a preliminary 

budget; for its printing and publication; for the giving of notice and the holding of 

hearings; and for the adoption of a budget before the tax rate is fixed are all for the 

benefit of the taxpayer, are mandatory, and that, if any of the steps had been omitted, 

the tax levy would be invalid. . . ." (Emphasis added.) (See also Otis v. Los Angeles 

County (1937) 9 Cal.2d 366, 372.) 

4. 87-404 

 

This conclusion also comports with and confirms the conclusion this office reached 

in a 1940 opinion, NS2846, wherein we were presented with the question whether the preliminary 

county budget could be increased "after preparation, printing and publishing thereof pursuant to 

Political Code section 3714 and prior to the final adoption of the budget." After concluding that the 

board has the power to change budget items before final adoption which had been the subject of 

consideration at the public hearings on the budget, we stated and reasoned: 

"A more serious problem, however, arises concerning power to alter the 

preliminary budget as to portions thereof which have not been the subject of protest 

or discussion at the hearing. It is true there is no express prohibition against changes 

in such items. Nevertheless, when it is considered that the board in considering the 

original tabulations is required to make such changes in the departmental estimates 

as 'it may deem advisable', so as to make the preliminary budget conform to the 

board's judgment and conclusion 'as to a proper financial program for the county for 

the fiscal year', and the result of their work in this regard is then publicized to the 

county at large as the considered financial program for the ensuing year, we are 

inclined to the view that the statute was drawn with the intent of constituting the 

budget thus drawn the financial program which will be adhered to unless in the light 

of the subsequent public hearings and solely as the result thereof, the board comes 

to the conclusion that the public interest requires changes therein. 

"Since your question is a general one, disclosing no specific factual problem, 

our answer must likewise be general. In accordance with the foregoing, it is our 

opinion that the rule by which the supervisors should be guided is that they may 

make such changes in the preliminary budget as appear warranted as a result of the 

public hearings, but they are not at liberty to otherwise alter it." 

This reasoning is, we believe, as valid today as it was in 1940. 

Accordingly, in summary we conclude that a county board of supervisors may not 

lawfully make additions and changes to the proposed budget for the purpose of changing the 

appropriations which are applicable for the period prior to the adoption of the final budget. 

* * * * * 

5. 87-404