reglab/housing_qa huggingface dataset:
CA Govt Code § 26908.5 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 4 - Auditor|ARTICLE 1 - Duties Generally|Section 26908.5.

26908.5.  (a) As used in this section “auditor” includes an elected or appointed officer or full-time employee of a county or a special district who is compensated, but does not include an independent contractor.(b) All books, papers, records, and correspondence of an auditor pertaining to the auditor’s work are public records subject to Division 10 (commencing with Section 7920.000) of Title 1 and shall be filed at any of the regularly maintained offices of the auditor. However, none of the following items or papers of which these items are a part may be released to the public by the auditor or the auditor’s employees:(1) Personal papers and correspondence of any person providing assistance to the auditor when that person has requested in writing that the person’s papers and correspondence be kept private and confidential. Those papers and that correspondence shall become public records if the written request is withdrawn or upon the order of the auditor.(2) Papers, correspondence, memoranda, or any substantive information pertaining to any audit not completed.(3) Papers, correspondence, or memoranda pertaining to any audit that has been completed, which papers, correspondence, or memoranda are not used in support of any report resulting from the audit.(Amended by Stats. 2021, Ch. 615, Sec. 189. (AB 474) Effective January 1, 2022. Operative January 1, 2023, pursuant to Sec. 463 of Stats. 2021, Ch. 615.)
CA Govt Code § 26910 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 4 - Auditor|ARTICLE 1 - Duties Generally|Section 26910.

26910.  The auditor may at any reasonable time and place examine the books and records of any special purpose assessing or taxing district located wholly in the county.(Added by Stats. 1961, Ch. 1461.)
CA Govt Code § 26911 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 4 - Auditor|ARTICLE 1 - Duties Generally|Section 26911.

26911.  Whenever a special district has elected to have its assessments collected by the county on the property tax roll, the district shall transmit to the county auditor, no later than August 10 of each year, a statement of the rates fixed for assessments.(Added by Stats. 1996, Ch. 872, Sec. 54. Effective January 1, 1997.)
CA Govt Code § 26912.1 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 4 - Auditor|ARTICLE 1 - Duties Generally|Section 26912.1.

26912.1.  (a) For the 1978–79 fiscal year only, an amount shall be computed for each local agency, as defined in subdivision (a) of Section 26912, and for each school district, community college district and county superintendent of schools, equal to the sum of the amounts computed pursuant to subdivision (b) of this section. This amount shall be used for the computation of the amount of state assistance to be allocated to local jurisdictions for the 1978–79 fiscal year. (b) (1) The county auditor shall determine an amount equal to the amount which would be generated by applying a tax rate of four dollars ($4) per hundred dollars ($100) of assessed valuation to the total amount of taxable assessed valuation within the county for 1977–78. For purposes of this computation, “taxable assessed valuation” shall be determined as though the homeowners’ and business inventory exemptions did not exist.(2) The amount computed for each local agency, school district, community college district and county superintendent of schools within the county shall be equal to the amount which each such local jurisdiction would receive if the amount computed pursuant to paragraph (1) were allocated, subject to the allocation and payment of funds as provided in subdivision (b) of Section 33760 of the Health and Safety Code, pursuant to the proportions established in subdivision (b) of Section 26912.(Added by Stats. 1978, Ch. 332.)
CA Govt Code § 26912.2 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 4 - Auditor|ARTICLE 1 - Duties Generally|Section 26912.2.

26912.2.  Notwithstanding Section 26912, no allocation of property taxes levied pursuant to subdivision (b) of Section 2237 of the Revenue and Taxation Code shall be made in the 1979–80 fiscal year and thereafter to the Central Delta Water Agency or to the South Delta Water Agency.(Added by Stats. 1979, Ch. 888.)
CA Govt Code § 26912.7 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 4 - Auditor|ARTICLE 1 - Duties Generally|Section 26912.7.

26912.7.  Notwithstanding any other provision of law, for the purposes of subdivision (d) of Section 95 and subdivision (a) of Section 2237 of the Revenue and Taxation Code, a voted override tax voted specifically for a lease or lease purchase of facilities under the provisions of former Section 42244 of the Education Code shall be deemed to be “other indebtedness,” if such voter approved override was approved prior to July 1, 1978.(Added by Stats. 1979, Ch. 282.)
CA Govt Code § 26913 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 4 - Auditor|ARTICLE 1 - Duties Generally|Section 26913.

26913.  If the governing body of a local agency notifies the county auditor by July 10 that it does not wish to receive its total allocation pursuant to Section 26912, the funds not claimed by such agency shall be allocated pursuant to Section 26912.(Added by Stats. 1978, Ch. 292.)
CA Govt Code § 26914 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 4 - Auditor|ARTICLE 1 - Duties Generally|Section 26914.

26914.  Notwithstanding the provisions of Section 26912, in any county in which the county superintendent of schools became fiscally independent on or after June 30, 1977, the apportionment of the revenue derived from the unsecured roll by applying the county ad valorem tax rate provided pursuant to subdivision (b) of Section 2237 of the Revenue and Taxation Code shall be made as if the county superintendent of schools had in fact derived revenue from the unsecured roll in the 1977–78 fiscal year based on the county superintendent’s tax rate on the secured roll in that year. The factors determined pursuant to subdivision (b) of Section 26912 shall be adjusted accordingly and there shall be added to the total amount of property tax revenue received by the county superintendent of schools in the 1977–78 fiscal year an amount equal to the amount of such revenue from the unsecured roll.(Added by Stats. 1978, Ch. 783.)
CA Govt Code § 26920 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 4 - Auditor|ARTICLE 2 - Counting Money in County Treasury|Section 26920.

26920.  (a) At least once in each quarter, the county auditor shall perform, or cause to be performed, a review of the treasurer’s statement of assets in the county treasury. Each county shall fund and allocate the cost of the review in accordance with that county’s established budgetary practice. The auditor’s review shall be accomplished in accordance with the appropriate professional standards, as determined by the county auditor. The treasurer shall prepare a statement showing the amount and type of assets in the county treasury as of the date of the review. The review shall include:(1) Counting cash in the county treasury.(2) Verifying that the records of the county treasurer and auditor are reconciled pursuant to Section 26905.(3) A report to the board of supervisors issued in accordance with the appropriate professional standards, as determined by the county auditor.(b) The auditor shall, at least annually, perform or cause to be performed an audit of the assets in the county treasury and express an opinion whether the treasurer’s statement of assets is presented fairly and in accordance with generally accepted accounting principles. The audit report shall be addressed to the board of supervisors. The review required by subdivision (a) need not be performed for the period when an audit is conducted in accordance with this subdivision.(Amended by Stats. 2006, Ch. 643, Sec. 4. Effective January 1, 2007.)
CA Govt Code § 26922 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 4 - Auditor|ARTICLE 2 - Counting Money in County Treasury|Section 26922.

26922.  The auditor shall file a copy of the quarterly report prepared pursuant to paragraph (3) of subdivision (a) of Section 26920 and a copy of the annual audit report prepared pursuant to subdivision (b) of Section 26920 in the office of the clerk of the board of supervisors. The auditor shall post and maintain another copy of the quarterly report and another copy of the annual audit report in his or her office for at least one quarter.(Amended by Stats. 2003, Ch. 296, Sec. 9. Effective January 1, 2004.)
CA Govt Code § 26945 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 4 - Auditor|ARTICLE 4 - Qualifications for Office|Section 26945.

26945.  No person shall hereafter be elected or appointed to the office of county auditor of any county unless the person meets at least one of the following criteria:(a) The person possesses a valid certificate issued by the California Board of Accountancy under Chapter 1 (commencing with Section 5000) of Division 3 of the Business and Professions Code showing the person to be, and a permit authorizing the person to practice as, a certified public accountant or as a public accountant.(b) The person possesses a baccalaureate degree from an accredited university, college, or other four-year institution, with a major in accounting or its equivalent, as described in subdivision (a) of Section 5081.1 of the Business and Professions Code, and has served within the last five years in a senior fiscal management position in a county, city, or other public agency, a private firm, or a nonprofit organization, dealing with similar fiscal responsibilities, for a continuous period of not less than three years.(c) The person possesses a certificate issued by the Institute of Internal Auditors showing the person to be a designated professional internal auditor, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.(d) The person has served as county auditor, chief deputy county auditor, or chief assistant county auditor for a continuous period of not less than three years.(Amended by Stats. 2000, Ch. 1055, Sec. 37. Effective September 30, 2000.)
CA Govt Code § 26945.1 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 4 - Auditor|ARTICLE 4 - Qualifications for Office|Section 26945.1.

26945.1.  (a) Any person serving in the capacity of county auditor shall complete at least 40 hours of qualifying continuing education, pursuant to subdivision (b), for each two-year period, beginning January 1, 1998, and completing at least 10 hours in each year of the two-year period. At least 20 of the 40 hours of continuing education shall be obtained in governmental accounting, auditing, or related subjects.(b) Qualifying continuing education may be obtained in the areas of accounting, auditing, or related subjects. In addition, qualifying continuing education may be obtained in any other subject, if it can be demonstrated that the specific educational program contributes to professional competence.(c) With respect to a county auditor who is a licensee of the California Board of Accountancy, or of the accountancy licensing authority of any other state, or who possesses a certificate issued by the Institute of Internal Auditors, continuing education obtained for purposes of renewal of the license or certificate may be applied to satisfy the requirements of this section.(Added by Stats. 1997, Ch. 381, Sec. 2. Effective January 1, 1998.)
CA Govt Code § 26946 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 4 - Auditor|ARTICLE 4 - Qualifications for Office|Section 26946.

26946.  The provisions of this article shall become effective in only those counties in which, prior to the first day of the period for filing declarations of candidacy for the office of county auditor, the board of supervisors by a unanimous vote, at a regular meeting with all members present, enacts an ordinance adopting the provisions of this article. The ordinance so adopted may be repealed by the board of supervisors at any time.(Amended by Stats. 1997, Ch. 381, Sec. 3. Effective January 1, 1998.)
CA Govt Code § 27000 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 5 - County Treasurer|ARTICLE 1 - Duties Generally|Section 27000.

27000.  The county treasurer shall receive and keep safely all money belonging to the county and all other money directed by law to be paid to him and apply and pay it out, rendering the account as required by law.(Added by Stats. 1947, Ch. 424.)
CA Govt Code § 27000.1 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 5 - County Treasurer|ARTICLE 1 - Duties Generally|Section 27000.1.

27000.1.  Subject to Section 53607, the board of supervisors may, by ordinance, delegate to the county treasurer the authority to invest or reinvest the funds of the county and the funds of other depositors in the county treasury, pursuant to Chapter 4 (commencing with Section 53600) of Part 1 of Division 2 of Title 5. The county treasurer shall thereafter assume full responsibility for those transactions until the board of supervisors either revokes its delegation of authority, by ordinance, or decides not to renew the annual delegation, as provided in Section 53607. Nothing in this section shall limit the county treasurer’s authority pursuant to Section 53635 or 53684.(Amended by Stats. 1996, Ch. 749, Sec. 1. Effective January 1, 1997.)
CA Govt Code § 27000.3 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 5 - County Treasurer|ARTICLE 1 - Duties Generally|Section 27000.3.

27000.3.  (a) With regard to county funds deposited in the county treasury, the board of supervisors is the agent of the county who serves as a fiduciary and is subject to the prudent investor standard, unless a delegation has occurred pursuant to Section 53607 in which case the county treasurer shall be the agent of the county with respect to these funds, serve as a fiduciary, and be subject to the prudent investor standard and the board of supervisors shall not be the agent, serve as a fiduciary, or be subject to the prudent investor standard.(b) With regard to funds deposited in the county treasury that are deposited by local agencies other than the county and at the discretion of those local agencies, the county treasurer serves as a fiduciary subject to the prudent investor standard.(c) When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, the county treasurer or the board of supervisors, as applicable, shall act with care, skill, prudence, and diligence under the circumstances then prevailing, specifically including, but not limited to, the general economic conditions and the anticipated needs of the county and other depositors, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the county and the other depositors. Within the limitations of this section and considering individual investments as part of an overall investment strategy, investments may be acquired as authorized by law. Nothing in this chapter is intended to grant investment authority to any person or governing body except as provided in Sections 53601, 53607, and 53635.(Amended by Stats. 1996, Ch. 749, Sec. 2. Effective January 1, 1997.)
CA Govt Code § 27000.5 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 5 - County Treasurer|ARTICLE 1 - Duties Generally|Section 27000.5.

27000.5.  When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, the primary objective of the county treasurer or the board of supervisors, as the case may be, shall be to safeguard the principal of the funds under the treasurer’s or the board’s control. The secondary objective shall be to meet the liquidity needs of the depositor. The third objective shall be to achieve a return on the funds under his or her control.(Amended by Stats. 1996, Ch. 749, Sec. 3. Effective January 1, 1997.)
CA Govt Code § 27000.6 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 5 - County Treasurer|ARTICLE 1 - Duties Generally|Section 27000.6.

27000.6.  The provisions of Sections 27000.7, 27000.8, and 27000.9 shall become effective only in those counties in which, prior to the first date of the period for filing declarations of candidacy for the office of county treasurer, county tax collector, or county treasurer-tax collector, the board of supervisors by majority vote at a regular meeting with all members present, enact an ordinance adopting the provisions of those sections. That ordinance may be repealed by the board of supervisors at any time.(Added by Stats. 1995, Ch. 784, Sec. 6. Effective January 1, 1996.)
CA Govt Code § 27000.7 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 5 - County Treasurer|ARTICLE 1 - Duties Generally|Section 27000.7.

27000.7.  (a) No person shall be eligible for election or appointment to the office of county treasurer, county tax collector, or county treasurer-tax collector of any county unless that person meets at least one of the following criteria:(1) The person has served in a senior financial management position in a county, city, or other public agency dealing with similar financial responsibilities for a continuous period of not less than three years, including, but not limited to, treasurer, tax collector, auditor, auditor-controller, or the chief deputy or an assistant in those offices.(2) The person possesses a valid baccalaureate, masters, or doctoral degree from an accredited college or university in any of the following major fields of study: business administration, public administration, economics, finance, accounting, or a related field, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.(3) The person possesses a valid certificate issued by the California Board of Accountancy pursuant to Chapter 1 (commencing with Section 5000) of Division 3 of the Business and Professions Code, showing that person to be, and a permit authorizing that person to practice as, a certified public accountant.(4) The person possesses a valid charter issued by the Institute of Chartered Financial Analysts showing the person to be designated a Chartered Financial Analyst, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.(5) The person possesses a valid certificate issued by the Treasury Management Association showing the person to be designated a Certified Cash Manager, with a minimum of 16 college semester units, or their equivalent, in accounting, auditing, or finance.(b) This section shall only apply to any person duly elected or appointed as a county treasurer, county tax collector, or county treasurer-tax collector on or after January 1, 1998.(Amended by Stats. 2000, Ch. 1055, Sec. 38. Effective September 30, 2000.)
CA Govt Code § 27000.8 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 5 - County Treasurer|ARTICLE 1 - Duties Generally|Section 27000.8.

27000.8.  Any duly elected county treasurer, county tax collector, or county treasurer-tax collector serving in that office on January 1, 1996, may serve for his or her remaining term of office during which period of time the requirements of this section shall not apply. After the election of a county treasurer, county tax collector, or county treasurer-tax collector to office, that person shall complete a valid continuing course of study as prescribed in this section, and shall during the person’s four-year term of office on or before June 30 of the fourth year, render to the Controller a certification indicating that the person has successfully completed a continuing education program consisting of, at a minimum, 48 hours, or an equivalent amount of continuing education units within the discipline of treasury management, tax collection, public finance, public administration, governmental accounting, or directly related subjects, offered by a recognized state or national association, institute, or accredited college or university, or the California Debt and Investment Advisory Commission, that provides the requisite educational programs prescribed in this section. The willful or negligent failure of any elected county treasurer, county tax collector, or county treasurer-tax collector to comply with the requirements of this section shall be deemed a violation of this section.(Amended by Stats. 2012, Ch. 696, Sec. 1. (AB 2131) Effective January 1, 2013.)
CA Govt Code § 27000.9 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 2 - OFFICERS|PART 3 - OTHER OFFICERS|CHAPTER 5 - County Treasurer|ARTICLE 1 - Duties Generally|Section 27000.9.

27000.9.  Notwithstanding any other requirement of law, any duly appointed county officer serving in the capacity of county treasurer, county tax collector, or county treasurer-tax collector shall, beginning in 2000, complete a valid continuing course of study as prescribed in this section, and shall, on or before June 30 of each two-year period, render to the Controller, a certification indicating that the county officer has successfully completed a continuing education program consisting of, at a minimum, 24 hours or an equivalent amount of continuing education units within the discipline of treasury management, tax collection, public finance, public administration, governmental accounting, or directly related subjects, offered by a recognized state or national association, institute, or accredited college or university, or the California Debt and Investment Advisory Commission, that provides the requisite educational programs prescribed in this section. The willful or negligent failure of any county officer serving in the capacity of county treasurer, county tax collector, or county treasurer-tax collector to comply with the requirements of this section shall be deemed a violation of this section.(Amended by Stats. 2012, Ch. 696, Sec. 2. (AB 2131) Effective January 1, 2013.)