reglab/statecodes huggingface dataset:
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2 - Duties › Section 12421.

12421. The Controller shall authenticate with the Controller’s official seal all warrants drawn by the Controller, and all copies of papers issued from the Controller’s office. The Controller may affix the Controller’s official seal to documents that the Controller issues in any manner desired, including printing, facsimile signature machine, rubber stamp, die, and sealing machine.
(Amended by Stats. 2021, Ch. 50, Sec. 76. (AB 378) Effective January 1, 2022.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2 - Duties › Section 12422.

12422. The Controller shall summon county auditors to meet with the Controller or the Controller’s duly authorized representatives, at least once each year, in groups and places within the state as may be designated by the Controller for the purpose of discussion of problems dealing with county budget procedure, reporting of financial transactions of the counties, allocation of property tax revenues, including the Special District Augmentation Fund, and to promote uniformity of procedure in all matters pertaining to the duties of county auditors, throughout the state. The expenses of any county auditor attending the meeting shall be a charge against the funds of the county, to be paid in the same manner as other county charges are paid.
(Amended by Stats. 2021, Ch. 50, Sec. 77. (AB 378) Effective January 1, 2022.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2 - Duties › Section 12422.5.

12422.5. (a) On or before January 1, 2015, the Controller shall develop internal control guidelines applicable to each local agency to prevent and detect financial errors and fraud.
(b) The Controller shall develop the internal control guidelines based on standards adopted by the American Institute of Certified Public Accountants and with input from any local agency and organizations representing the interests of local agencies, including, but not limited to, the League of California Cities, the California State Association of Counties, the California Special Districts Association, and the California State Association of County Auditors.
(c) On or before January 1, 2015, the Controller shall post the completed internal control guidelines on the Controller’s internet website to assist a local agency, as defined in subdivision (f), in establishing a system of internal controls to safeguard assets and prevent and detect financial errors and fraud.
(d) The Controller shall, with input from the agencies listed in subdivision (b), update the internal control guidelines, as the Controller deems necessary, and maintain a current version on its internet website.
(e) The Controller may audit any local agency for purposes of determining whether the agency’s internal controls are adequate to detect and prevent financial errors and fraud.
(f) For purposes of this section, “local agency” means a city, county, city and county, special district, or any other local governmental entity, except a school district.
(Amended by Stats. 2021, Ch. 50, Sec. 78. (AB 378) Effective January 1, 2022.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2 - Duties › Section 12423.

12423. The Controller shall summon county tax collectors and redemption officers or the authorized representative of any county tax collector or redemption officer to meet with the Controller or the Controller’s duly authorized representatives in groups and places within the state as may be designated by the Controller for the purpose of discussion of tax collection, enforcement of taxes, and problems relating thereto, in order to promote uniformity of procedure in the collection of taxes on real and personal property throughout the state. The actual and necessary expenses of any county officer or the county officer’s authorized representative incurred while traveling to and from and while attending the meeting, shall be a charge against the county, to be paid in the same manner as other county charges are paid.
(Amended by Stats. 2021, Ch. 50, Sec. 79. (AB 378) Effective January 1, 2022.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2 - Duties › Section 12424.

12424. The Controller may render service pertinent to financial, budgetary and taxation problems and procedures for any county, city, city and county, any other political subdivision, or any district of the State upon such terms and conditions as may be agreed upon between the Controller and the governing body of such county, city, city and county, other political subdivision or district. The money received for such service shall be paid into the State Treasury to the credit and in augmentation of the current appropriation for the support of the State Controller, or, as the case may be, that division of the Controller’s Office furnishing the service.
(Added by Stats. 1947, Ch. 1439.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2 - Duties › Section 12425.

12425. Upon the submission of claims by a state agency, with the approval of the Department of General Services, the Controller may pay, from appropriations available therefor, money to the United States for costs of a project undertaken by the United States for and in behalf of, or in cooperation with, the State of California, prior to the commencement or completion of the project.
(Amended by Stats. 1965, Ch. 371.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2 - Duties › Section 12427.

12427. Each state agency shall reimburse the Controller for the costs associated with any accounting of expenditures incurred in connection with any revenue bonds, not otherwise covered by the cost of issuance or the administrative pro rata assessment collected annually from each department, by or on behalf of such agency as well as any other accounting services performed by the Controller until such time as the bonds are redeemed. The Controller shall invoice the state agency issuing the bonds for the costs incurred and the state agency shall pay the invoice unless disputed.
(Added by Stats. 2012, Ch. 488, Sec. 1. (SB 118) Effective January 1, 2013.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2 - Duties › Section 12428.

12428. In the event either the Governor or the Legislature should obtain federal approval to transfer programs receiving federal support for persons with an intellectual disability or a mental health disorder from one state department to another state department under the provisions of Public Law 90-577 (Intergovernmental Cooperation Act of 1968), the Controller shall, upon approval of the Director of Finance, transfer to a department designated by the Governor the parts of the appropriation of the other departments that are related to programs for persons with an intellectual disability or a mental health disorder, provided further, that the transfer shall enable the state to make maximum utilization of available state and federal funds.
(Amended by Stats. 2014, Ch. 144, Sec. 21. (AB 1847) Effective January 1, 2015.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2 - Duties › Section 12429.

12429. The Controller may, with the approval of the Department of Finance, seek recovery from the federal government of Social Security contribution overpayments made with regard to the compensation of employees who were on approved leaves of absence on account of sickness, in accordance with federal law. The program shall be conducted by the Controller on behalf of the state and its departments and agencies, including the California State University. The activities may also be conducted by and for the University of California.
This program shall be self supporting from recovered funds. Notwithstanding the provisions of Section 13340, there is hereby appropriated to the Controller from the recovered funds: (a) an amount sufficient to pay the reasonable costs, including contractual services, as approved by the Department of Finance, of the Controller in administering this program; (b) the amount of any recovered overpayments of employee contributions, for refund to the employees; (c) the amount of the balance of the recovered funds after application of subdivisions (a) and (b), for deposit in the respective funds from which they were originally derived.
A private vendor may be utilized in the execution of the program and on such terms and conditions as are acceptable to the Department of Finance and the Controller.
The Controller may establish an OASDI Refund Account in the Payroll Revolving Fund for receipt of related funds and for payment of costs. Any recovery of OASDI funds may be reflected in a credit or credits granted by the Social Security Administration against current employer and employee contributions, in which case, an amount equivalent to the credit or credits shall be transferred from the moneys in the Payroll Revolving Fund to the OASDI Refund Account.
(Added by Stats. 1983, Ch. 323, Sec. 39.8. Effective July 1, 1983.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2 - Duties › Section 12431.

12431. Prior to the payment of any claim from funds appropriated pursuant to Section 7 of Chapter 1123 of the Statutes of 1977, the Controller shall require the claimant to certify in writing that it has attempted to recover its costs pursuant to Sections 1203.1 and 1203.1b of the Penal Code.
(Added by Stats. 1984, Ch. 268, Sec. 21.5. Effective June 29, 1984.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2.5 - Discharge of State Entity from Duty to Collect › Section 12433.

12433. Any state agency or employee required to collect any state taxes, licenses, fees, or money owing to the state for any reason that is due and payable may be discharged by the Controller from accountability for the collection of the taxes, licenses, fees, or money if the debt is uncollectible or the amount of the debt does not justify the cost of its collection.
(Added by renumbering Section 13940 by Stats. 2016, Ch. 31, Sec. 110. (SB 836) Effective June 27, 2016.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2.5 - Discharge of State Entity from Duty to Collect › Section 12434.

12434. The application for a discharge under this article shall be filed with the Controller and include the following:
(a) A statement of the nature and amount of the tax, license, fee, or other money due.
(b) The names of the persons liable.
(c) The estimated cost of collection.
(d) All other facts warranting the discharge, unless the Controller determines that the circumstances do not warrant the furnishing of detailed information.
(Added by renumbering Section 13941 by Stats. 2016, Ch. 31, Sec. 111. (SB 836) Effective June 27, 2016.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2.5 - Discharge of State Entity from Duty to Collect › Section 12435.

12435. The Controller shall audit the applications. The Controller shall discharge the applicant from further accountability for collection and authorize the applicant to close its book on that item if the Controller determines the following:
(a) The matters contained in the application are correct.
(b) No credit exists against which the debt can be offset.
(c) Collection is improbable for any reason.
(d) The cost of recovery does not justify the collection.
(e) For items that exceed the monetary jurisdiction of the small claims court, the Attorney General has advised, in writing, that collection is not justified by the cost or is improbable for any reason.
(Added by renumbering Section 13942 by Stats. 2016, Ch. 31, Sec. 112. (SB 836) Effective June 27, 2016.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2.5 - Discharge of State Entity from Duty to Collect › Section 12436.

12436. The Controller may discharge from accountability a state agency for accounts that do not exceed the amount specified in subdivision (e) of Section 12435 and thereby authorize the closing of the agency’s books in regard to that item.
(Added by renumbering Section 13943 by Stats. 2016, Ch. 31, Sec. 113. (SB 836) Effective June 27, 2016.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2.5 - Discharge of State Entity from Duty to Collect › Section 12437.

12437. (a) Except as provided in subdivision (b), a discharge granted pursuant to this article to a state agency or employee does not release any person from the payment of any tax, license, fee, or other money that is due and owing to the state.
(b) A discharge granted pursuant to this article to the Franchise Tax Board shall release a person from a liability for the payment of any tax, fee, or other liability deemed uncollectible that is due and owing to the state and extinguish that liability, if at least one of the following conditions is met:
(1) The liability is for an amount less than five hundred dollars ($500).
(2) The liable person has been deceased for more than four years and there is no active probate with respect to that person.
(3) The Franchise Tax Board has determined that the liable person has a permanent financial hardship.
(4) The liability has been unpaid for more than 30 years.
(Added by renumbering Section 13943.1 by Stats. 2016, Ch. 31, Sec. 114. (SB 836) Effective June 27, 2016.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2.5 - Discharge of State Entity from Duty to Collect › Section 12438.

12438. A state agency is not required to collect taxes, licenses, fees, or money owing to the state for any reason if the amount to be collected is five hundred dollars ($500) or less. Nothing contained in this section shall be construed as releasing any person from the payment of any money due the state.
(Added by renumbering Section 13943.2 by Stats. 2016, Ch. 31, Sec. 115. (SB 836) Effective June 27, 2016.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2.5 - Discharge of State Entity from Duty to Collect › Section 12438.1.

12438.1. Notwithstanding any other provision of this article, the Controller may discharge the Department of Water Resources from accountability for collection of the loan issued to the Arrowhead Manor Water Company in 1980 under the California Safe Drinking Water Bond Law of 1976, but only if San Bernardino County or its county service area acquires the water system financed by the loan issued to the Arrowhead Manor Water Company and pays the amount of nine hundred ten thousand five hundred twenty dollars ($910,520) in complete satisfaction of that loan, on or before January 30, 2009.
(Added by renumbering Section 13943.3 by Stats. 2016, Ch. 31, Sec. 116. (SB 836) Effective June 27, 2016.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 2.5 - Discharge of State Entity from Duty to Collect › Section 12439.

12439. (a) The Controller may investigate, inquire, and, if necessary, conduct hearings concerning property in the possession of the Treasurer which has escheated to the state from the estates of deceased persons pursuant to a judgment of escheat or pursuant to a distribution to the state under Section 11900 of the Probate Code.
(b) After investigation, inquiry, and hearing, the Controller may relieve the Treasurer from any liability arising from the possession of and sell, or authorize the Treasurer to destroy or otherwise dispose of, any such property as it deems proper.
(Added by renumbering Section 13944 by Stats. 2016, Ch. 31, Sec. 117. (SB 836) Effective June 27, 2016.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 3 - Warrants › Section 12440.

12440. The Controller shall draw warrants on the Treasurer for the payment of money directed by law to be paid out of the State Treasury; but a warrant shall not be drawn unless authorized by law, and unless, except for refunds authorized by Section 13144, unexhausted specific appropriations provided by law are available to meet it.
(Amended by Stats. 1983, Ch. 323, Sec. 42. Effective July 1, 1983.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 3 - Warrants › Section 12440.1.

12440.1. (a) The trustees, in conjunction with the Controller, shall implement a process that allows any campus or other unit of the university to make payments of obligations of the university from its revolving fund directly to all of its vendors. Notwithstanding Article 5 (commencing with Section 16400) of Chapter 2 of Part 2 of Division 4 of Title 2, or any other law, the trustees may draw from funds appropriated to the university, for use as a revolving fund, amounts necessary to make payments of obligations of the university directly to vendors. In any fiscal year, the trustees shall obtain the approval of the Director of Finance to draw amounts in excess of 10 percent of the total appropriation to the university for that fiscal year for use as a revolving fund.
(b) Notwithstanding Sections 925.6, 12410, and 16403, or any other law, the trustees shall maintain payment records for three years and make those records available to the Controller for postaudit review, as needed.
(c) (1) Notwithstanding Section 8546.4 or any other law, the trustees shall contract with one or more public accounting firms to conduct a systemwide annual financial statement audit in accordance with generally accepted accounting principles (GAAP), as well as other required compliance audits without obtaining the approval of any other state officer or entity.
(2) The statement of net assets, statement of revenues, expenses, changes in net assets, and statement of cashflows of each campus shall be included as an addendum to the annual systemwide audit. Summary information on transactions with auxiliary organizations for each campus shall also be included in the addendum. Any additional information necessary shall be provided upon request.
(d) The internal and independent financial statement audits of the trustees shall test compliance with procurement procedures and the integrity of the payments made. The results of these audits shall be included in the biennial report required by Section 13405.
(e) As used in this section:
(1) “Trustees” means the Trustees of the California State University.
(2) “University” means the California State University.
(Amended by Stats. 2011, Ch. 43, Sec. 45. (AB 114) Effective June 30, 2011.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 3 - Warrants › Section 12440.3.

12440.3. (a) Notwithstanding Section 13340, for the 2014–15 fiscal year, if the Budget Act of 2014 is not enacted on or before July 1, 2014, for the memoranda of understanding entered into between the state employer and State Bargaining Units 7, 16, 18, and 19 (effective July 1, 2013, to July 1, 2016, inclusive), State Bargaining Unit 9 (effective July 2, 2013, to July 1, 2015, inclusive), and State Bargaining Units 6 and 12 (effective July 1, 2013, to July 1, 2015, inclusive), there is hereby continuously appropriated to the Controller from the General Fund, unallocated special funds, including, but not limited to, federal funds and unallocated nongovernmental cost funds, and any other fund from which state employees are compensated, the amount necessary for the payment of compensation and employee benefits to state employees covered by the above memoranda of understanding until the Budget Act of 2014 is enacted. The Controller may expend an amount no greater than necessary to enable the Controller to compensate state employees covered by the above memoranda of understanding for work performed between July 1, 2014, of the 2014–15 fiscal year, and the enactment of the Budget Act of 2014.
(b) If the memoranda of understanding entered into between the state employer and State Bargaining Units 7, 16, 18, and 19 (effective July 1, 2013, to July 1, 2016, inclusive), State Bargaining Unit 9 (effective July 2, 2013, to July 1, 2015, inclusive), and State Bargaining Units 6 and 12 (effective July 1, 2013, to July 1, 2015, inclusive) are in effect and approved by the Legislature, the compensation and contribution for employee benefits for state employees represented by these bargaining units shall be at a rate consistent with the applicable memorandum of understanding referenced above.
(c) Expenditures related to any warrant drawn pursuant to subdivision (a) are not augmentations to the expenditure authority of a department. Upon the enactment of the Budget Act of 2014, these expenditures shall be subsumed by the expenditure authority approved in the Budget Act of 2014 for each affected department.
(d) This section shall only apply to an employee covered by the terms of State Bargaining Units 7, 16, 18, and 19 (effective July 1, 2013, to July 1, 2016, inclusive), State Bargaining Unit 9 (effective July 2, 2013, to July 1, 2015, inclusive), and State Bargaining Units 6 and 12 (effective July 1, 2013, to July 1, 2015, inclusive) memoranda of understanding. Notwithstanding Section 3517.8, this section shall not apply after the term of the memoranda of understanding have expired. For purposes of this section, the memoranda of understanding for State Bargaining Units 7, 16, 18, and 19 expire on July 1, 2016, and the memoranda of understanding for State Bargaining Units 6, 9, and 12 expire on July 1, 2015.
(Added by Stats. 2013, Ch. 391, Sec. 6. (AB 478) Effective September 27, 2013.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 3 - Warrants › Section 12440.5.

12440.5. (a) Notwithstanding Section 13340, for the 2016–17 fiscal year, if the Budget Act of 2016 is not enacted on or before July 1, 2016, for the memoranda of understanding entered into between the state employer and State Bargaining Units 7, 16, 18, and 19 (effective July 1, 2013, to July 1, 2016, inclusive), there is hereby continuously appropriated to the Controller from the General Fund, unallocated special funds, including, but not limited to, federal funds and unallocated nongovernmental cost funds, and any other fund from which state employees are compensated, the amount necessary for the payment of compensation and employee benefits to state employees covered by the above memoranda of understanding until the Budget Act of 2016 is enacted. The Controller may expend an amount no greater than necessary to enable the Controller to compensate state employees covered by the above memoranda of understanding for work performed between July 1, 2016, of the 2016–17 fiscal year and the enactment of the Budget Act of 2016.
(b) If the memoranda of understanding entered into between the state employer and State Bargaining Units 7, 16, 18, and 19 (effective July 1, 2013, to July 1, 2016, inclusive) are in effect and approved by the Legislature, the compensation and contribution for employee benefits for state employees represented by these bargaining units shall be at a rate consistent with the applicable memorandum of understanding referenced above.
(c) Expenditures related to any warrant drawn pursuant to subdivision (a) are not augmentations to the expenditure authority of a department. Upon the enactment of the Budget Act of 2016, these expenditures shall be subsumed by the expenditure authority approved in the Budget Act of 2016 for each affected department.
(d) This section shall only apply to an employee covered by the terms of the State Bargaining Units 7, 16, 18, and 19 (effective July 1, 2013, to July 1, 2016, inclusive) memoranda of understanding. Notwithstanding Section 3517.8, this section shall not apply after the term of the memoranda of understanding have expired. For purposes of this section, the memoranda of understanding for State Bargaining Units 7, 16, 18, and 19 expire on July 1, 2016.
(Added by Stats. 2013, Ch. 391, Sec. 8. (AB 478) Effective September 27, 2013.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 3 - Warrants › Section 12440.6.

12440.6. (a) Notwithstanding Section 13340, for the 2015–16 fiscal year, if the Budget Act of 2015 is not enacted on or before July 1, 2015, for the memoranda of understanding entered into between the state employer and State Bargaining Unit 2 (effective July 2, 2013, to July 1, 2016, inclusive), State Bargaining Unit 10 (effective July 2, 2013, to July 1, 2015, inclusive), and State Bargaining Unit 13 (effective July 2, 2013, to July 1, 2016, inclusive), there is hereby continuously appropriated to the Controller from the General Fund, unallocated special funds, including, but not limited to, federal funds and unallocated nongovernmental cost funds, and any other fund from which state employees are compensated, the amount necessary for the payment of compensation and employee benefits to state employees covered by the above memoranda of understanding until the Budget Act of 2015 is enacted. The Controller may expend an amount no greater than necessary to enable the Controller to compensate state employees covered by the above memoranda of understanding for work performed between July 1, 2015, of the 2015–16 fiscal year, and the enactment of the Budget Act of 2015.
(b) If the memoranda of understanding entered into between the state employer and State Bargaining Unit 2 (effective July 2, 2013, to July 1, 2016, inclusive), State Bargaining Unit 10 (effective July 2, 2013, to July 1, 2015, inclusive), and State Bargaining Unit 13 (effective July 2, 2013, to July 1, 2016, inclusive) are in effect and approved by the Legislature, the compensation and contribution for employee benefits for state employees represented by these bargaining units shall be at a rate consistent with the applicable memorandum of understanding referenced above.
(c) Expenditures related to any warrant drawn pursuant to subdivision (a) are not augmentations to the expenditure authority of a department. Upon the enactment of the Budget Act of 2015, these expenditures shall be subsumed by the expenditure authority approved in the Budget Act of 2015 for each affected department.
(d) This section shall only apply to an employee covered by the terms of State Bargaining Unit 2 (effective July 2, 2013, to July 1, 2016, inclusive), State Bargaining Unit 10 (effective July 2, 2013, to July 1, 2015, inclusive), and State Bargaining Unit 13 (effective July 2, 2013, to July 1, 2016, inclusive) memoranda of understanding. Notwithstanding Section 3517.8, this section shall not apply after the terms of the memoranda of understanding have expired. For purposes of this section, the memorandum of understanding for State Bargaining Unit 2 expires on July 1, 2016, the memorandum of understanding for State Bargaining Unit 10 expires on July 1, 2015, and the memorandum of understanding for State Bargaining Unit 13 expires on July 1, 2016.
(Added by Stats. 2014, Ch. 690, Sec. 6. (SB 879) Effective September 27, 2014.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 3 - Warrants › Section 12440.7.

12440.7. (a) Notwithstanding Section 13340, for the 2016–17 fiscal year, if the Budget Act of 2016 is not enacted on or before July 1, 2016, for the memoranda of understanding entered into between the state employer and State Bargaining Unit 2 (effective July 2, 2013, to July 1, 2016, inclusive) and State Bargaining Unit 13 (effective July 2, 2013, to July 1, 2016, inclusive), there is hereby continuously appropriated to the Controller from the General Fund, unallocated special funds, including, but not limited to, federal funds and unallocated nongovernmental cost funds, and any other fund from which state employees are compensated, the amount necessary for the payment of compensation and employee benefits to state employees covered by the above memoranda of understanding until the Budget Act of 2016 is enacted. The Controller may expend an amount no greater than necessary to enable the Controller to compensate state employees covered by the above memoranda of understanding for work performed before July 1, 2016, of the 2016–17 fiscal year.
(b) If the memoranda of understanding entered into between the state employer and State Bargaining Unit 2 (effective July 2, 2013, to July 1, 2016, inclusive) and State Bargaining Unit 13 (effective July 2, 2013, to July 1, 2016, inclusive) are in effect and approved by the Legislature, the compensation and contribution for employee benefits for state employees represented by these bargaining units shall be at a rate consistent with the applicable memorandum of understanding referenced above.
(c) Expenditures related to any warrant drawn pursuant to subdivision (a) are not augmentations to the expenditure authority of a department. Upon the enactment of the Budget Act of 2016, these expenditures shall be subsumed by the expenditure authority approved in the Budget Act of 2016 for each affected department.
(d) This section shall only apply to an employee covered by the terms of the State Bargaining Unit 2 (effective July 2, 2013, to July 1, 2016, inclusive) and State Bargaining Unit 13 (effective July 2, 2013, to July 1, 2016, inclusive) memoranda of understanding. Notwithstanding Section 3517.8, this section shall not apply after the terms of the memoranda of understanding have expired. For purposes of this section, the memorandum of understanding for State Bargaining Unit 2 expires on July 1, 2016, and the memorandum of understanding for State Bargaining Unit 13 expires on July 1, 2016.
(Added by Stats. 2014, Ch. 690, Sec. 7. (SB 879) Effective September 27, 2014.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 4 - Reports › Section 12460.

12460. The Controller shall submit an annual report to the Governor containing a statement of the funds of the state, its revenues, and the public expenditures during the preceding fiscal year. The annual report shall be known as the budgetary-legal basis annual report and prepared in a manner that will account for prior year adjustments, fund balances, encumbrances, deferred payroll, revenues, expenditures, and other components on the same basis as that of the applicable Governor’s Budget and the applicable Budget Act, as determined by the Director of Finance in consultation with the Controller. If the Governor’s Budget or the Budget Act does not provide the applicable information for this purpose, funds shall be accounted for in the budgetary-legal basis annual report in a manner prescribed by Section 13344. The requirements of this section shall apply beginning with the issuance of the budgetary-legal basis annual report for the 2013–14 fiscal year. The Controller shall confer with the Department of Finance to propose and develop methods to facilitate these changes pursuant to Section 13344, including methods to ensure that information related to encumbrances and deferred payroll continue to be listed in the state’s financial statements, as deemed appropriate by the Controller.
The Controller shall also issue a comprehensive annual financial report prepared strictly in accordance with “Generally Accepted Accounting Principles.”
The annual reports referenced in this section shall be compiled and published by the Controller in the time, form, and manner prescribed by him or her.
(Amended by Stats. 2013, Ch. 76, Sec. 84. (AB 383) Effective January 1, 2014.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 4 - Reports › Section 12461.

12461. The Controller shall release an annual report that includes all of the following:
(a) General Purpose Financial Statements prepared in accordance with Section 12460 and “Generally Accepted Accounting Principles.”
(b) Tabular statements showing:
(1) The amount of each appropriation for the preceding fiscal year, the amounts expended, and the balance, if any.
(2) The revenues and cost of government of the state for the preceding fiscal year in a manner consistent with Sections 12460 and 13344.
(3) The receipts, disbursements, and closing balances of each fund in the State Treasury for the preceding fiscal year in a manner consistent with Sections 12460 and 13344.
(4) Variances between budgetary-legal statements prepared pursuant to Section 12460 and any statements prepared under “Generally Accepted Accounting Principles.”
(c) The Controller may also publish a condensed summary of the annual report.
(d) The reports required by this article shall be published in an electronic format or printed, as determined by the Controller. The Controller shall make printed copies of the reports available upon request, to the extent feasible, and may charge a reasonable fee for printed copies of the reports, including the shipping or mailing thereof, not to exceed the costs of providing those copies.
(e) The Controller shall post on the Internet Web site of the Controller copies of the state’s annual financial reports and any annual financial report supplements that are prepared, to the extent feasible. The Controller may deem the reporting requirements of this section satisfied each year upon completion of the budgetary-legal basis annual report and comprehensive annual financial report described in Section 12460.
(Amended by Stats. 2012, Ch. 343, Sec. 3. (AB 1487) Effective September 17, 2012.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 4 - Reports › Section 12461.1.

12461.1. The Controller shall also prepare a quarterly report on the General Fund comparing state revenues and expenditures for that quarter with the Budget Act, and other expenditures authorized pursuant to statute, in effect during that quarter. Such reports shall be submitted to the Legislature within 30 days after the end of the quarter, unless the Legislature is not in session, in which event the reports shall be submitted to the Joint Legislative Budget Committee.
In preparing such quarterly report, the Controller shall consult with all necessary or appropriate public and private agencies, boards, departments and organizations, and all state and local public agencies shall provide any information requested by the Controller.
(Added by Stats. 1972, Ch. 788.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 4 - Reports › Section 12461.2.

12461.2. If any state agency, department, board, or commission, which is required by statute or regulation to furnish a financial statement or report to the Controller fails to furnish a complete and accurate financial report or statement within 20 days of the date prescribed, the Controller may withhold any or all operating funds from the agency, department, board, or commission, upon 30 days prior notification in writing to the chairperson of the committee in each house that considers appropriations and the Chairperson of the Joint Legislative Budget Committee, or upon a lesser time as the chairperson of the committee, or the chairperson’s designee, may in each instance determine, until the agency, department, board, or commission provides a complete and accurate report or statement.
The provisions of this section shall not apply to any reports required pursuant to Sections 7502, 7503, and 7504.
(Amended by Stats. 2021, Ch. 50, Sec. 80. (AB 378) Effective January 1, 2022.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 4 - Reports › Section 12462.

12462. Upon request, the Controller shall give information in writing to either house of the Legislature relating to the fiscal affairs of the state or the duties of the Controller’s office.
(Amended by Stats. 2021, Ch. 50, Sec. 81. (AB 378) Effective January 1, 2022.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 4 - Reports › Section 12462.5.

12462.5. The Controller shall include the following information on bank accounts and savings and loan association accounts outside the treasury system in the budgetary-legal basis annual report, submitted pursuant to Section 12460:
(a) The name of the account.
(b) The source of authorization for establishing the account.
(c) The account balance.
(Added by Stats. 2014, Ch. 230, Sec. 1. (AB 1583) Effective January 1, 2015.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 4 - Reports › Section 12463.

12463. (a) The Controller shall compile, publish, and make publicly available on the Controller’s website, in a format that may be printed and downloaded, reports of the financial transactions and information on annual compensation, consistent with subdivision (l) of Section 53892, of each county, city, and special district, respectively, within this state, together with any other matter the Controller deems of public interest. The reports shall include the appropriations limits and the total annual appropriations subject to limitation of the counties, cities, and special districts. The reports to the Controller shall be made in the time, form, and manner prescribed by the Controller, consistent with Section 53891.
(b) The Controller shall compile and publish reports of the financial transactions of each county, city, and special district pursuant to subdivision (a) on or before November 1 of each year following the end of the annual reporting period. The Controller shall make data collected pursuant to this subdivision available upon request to the Legislature and its agents, on or before April 1 of each year.
(c) The Controller shall annually publish, on the internet website of the Controller, reports of the financial transactions of each school district within this state, together with any other matter the Controller deems of public interest. The reports shall include the appropriations limit and the total annual appropriations subject to limitation of the school district. The reports to the Controller shall be made in the time, form, and manner prescribed by the Controller.
(d) As used in this section, the following terms have the following meanings:
(1) “School district” means a school district as defined in Section 80 of the Education Code.
(2) “Special district” means any of the following:
(A) A special district as defined in Section 95 of the Revenue and Taxation Code.
(B) A commission provided for by a joint powers agreement pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1.
(C) A nonprofit corporation that is any of the following:
(i) Was formed in accordance with the provisions of a joint powers agreement to carry out functions specified in the agreement.
(ii) Issued bonds, the interest on which is exempt from federal income taxes, for the purpose of purchasing land as a site for, or purchasing or constructing, a building, stadium, or other facility, that is subject to a lease or agreement with a local public entity.
(iii) Is wholly owned by a public agency.
(Amended by Stats. 2021, Ch. 224, Sec. 3. (SB 813) Effective January 1, 2022.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 4 - Reports › Section 12463.1.

12463.1. (a) The Controller shall appoint an advisory committee consisting of seven local governmental officers to assist the Controller in developing complete and adequate records.
(b) Whenever, in the opinion of the advisory committee and the Controller, the public welfare demands that the reports of the financial transactions of a district other than a school district be published, the Controller shall notify the district that reports of its financial transactions are required to be furnished to the Controller pursuant to Article 9 (commencing with Section 53890) of Chapter 4 of Part 1 of Division 2 of Title 5. A public entity, agency, board, transportation planning agency designated by the Secretary of Transportation pursuant to Section 29532, or commission provided for by a joint powers agreement pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1, and a nonprofit corporation as defined in subdivision (d), shall be deemed a district within the meaning of this section. The Controller shall compile and publish these reports pursuant to Section 12463.
(c) The Controller shall make available annually, in a separate report, published in an electronic format on the Controller’s internet website, certain financial information about selected special districts. The information provided in this report shall be published no later than June 30 following the end of the annual reporting period and contain information consistent with generally accepted accounting principles and Governmental Accounting Standards Board statements. This report may be included whenever the Controller publishes a report pursuant to this section. The Controller shall include in the Controller’s report information that best illustrates the assets, liabilities, and equity of selected districts. The Controller may also include separate line items for “total revenues” and “total expenditures.” This report shall cover the 250 special districts with the largest total revenues for that reporting period. When the report is available, the Controller shall notify the Legislature, in writing, within one week of its publication.
(d) For purposes of this section, “nonprofit corporation” means any nonprofit corporation (1) formed in accordance with the provisions of a joint powers agreement to carry out functions specified in the agreement; (2) that issued bonds, the interest on which is exempt from federal income taxes, for the purpose of purchasing land as a site for, or purchasing or constructing, a building, stadium, or other facility, that is subject to a lease or agreement with a local public entity; or (3) wholly owned by a public agency.
(Amended by Stats. 2021, Ch. 50, Sec. 83. (AB 378) Effective January 1, 2022.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 4 - Reports › Section 12463.2.

12463.2. (a) (1) The Controller shall include in reports compiled and published pursuant to subdivision (b) of Section 12463 information relating to the imposition of each locally assessed parcel tax, including, but not limited to, the following:
(A) The type and rate of parcel tax imposed.
(B) The number of parcels subject to the parcel tax.
(C) The number of parcels exempt from the parcel tax.
(D) The sunset date of the parcel tax, if any.
(E) The amount of revenue received from the parcel tax.
(F) The manner in which the revenue received from the parcel tax is being used.
(2) In implementing this subdivision, the Controller shall use existing funds or resources.
(b) Each county, city, and special district that assesses a parcel tax shall provide information to the Controller as required by the Controller to comply with subdivision (a).
(c) For purposes of this section, “parcel tax” means a tax levied by a local agency upon any parcel of property identified using the assessor’s parcel number system, or upon any person as an incident of property ownership pursuant to Section 4 of Article XIII A of the California Constitution, that is collected via the annual property tax bill.
(Added by Stats. 2014, Ch. 781, Sec. 1. (AB 2109) Effective January 1, 2015.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 5 - Controller › ARTICLE 4 - Reports › Section 12463.3.

12463.3. On or before May 1 of each year, the Controller shall compile and publish annually reports of the financial transactions of each community redevelopment agency created pursuant to Division 24 (commencing with Section 33000) of the Health and Safety Code. The Controller shall make the data available to the Legislature and its agents upon request, on or before April 1 of each year. The Controller shall publish this information for each project area of each redevelopment agency. The reports shall be made in the time, form, and manner prescribed by the Controller, after consultation with the Department of Housing and Community Development and the advisory committee created pursuant to Section 12463.1.
(Amended by Stats. 1998, Ch. 39, Sec. 1. Effective January 1, 1999.)