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 3 - Secretary of State › ARTICLE 7 - State Records Management Act › Section 12276.

12276. (a) The records of a state agency may be microfilmed, electronically data imaged, or otherwise photographically reproduced and certified upon the written authorization of the head of the agency. The microfilming, electronic data imaging, or photographic reproduction shall be made in compliance with the minimum standards or guidelines, or both, as recommended by the American National Standards Institute or the Association for Information and Image Management, and as adopted by the Secretary of State, for recording of permanent records or nonpermanent records.
(b) The certification of each reproduction or set of reproductions shall be in accordance with the standards, or have the approval, of the Attorney General. The certification shall contain a statement of the identity, description, and disposition or location of the records reproduced, the date, reason, and authorization for the reproduction, and other information that the Attorney General requires.
(c) The certified reproductions shall be deemed to be original records for all purposes, including introduction in courts of law and state agencies.
(Added by Stats. 2014, Ch. 28, Sec. 24. (SB 854) Effective June 20, 2014.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 3 - Secretary of State › ARTICLE 7 - State Records Management Act › Section 12277.

12277. A person, other than a temporary employee, serving in the state civil service and employed by the Department of General Services in the California State Records and Information Management Program shall remain in the state civil service and is hereby transferred to the Secretary of State. The status, position, and rights of the person shall not be affected by the transfer and shall continue to be retained by the person pursuant to the State Civil Service Act.
(Added by Stats. 2014, Ch. 28, Sec. 24. (SB 854) Effective June 20, 2014.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 3 - Secretary of State › ARTICLE 7 - State Records Management Act › Section 12278.

12278. All equipment and records in the California State Records and Information Management Program in the Department of General Services are transferred to the Secretary of State.
(Added by Stats. 2014, Ch. 28, Sec. 24. (SB 854) Effective June 20, 2014.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 3 - Secretary of State › ARTICLE 7 - State Records Management Act › Section 12279.

12279. If a record of a state agency has been lost or destroyed by conflagration or other public calamity, the Secretary of State may acquire the right to reproduce any portion of a public record plant as is necessary for the purpose of restoring or replacing the record or its substance.
(Added by Stats. 2014, Ch. 28, Sec. 24. (SB 854) Effective June 20, 2014.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 4 - Treasurer › ARTICLE 1 - General › Section 12302.

12302. The Treasurer may appoint one deputy treasurer at the annual salary as the Treasurer shall establish. The Treasurer may also designate and appoint, or terminate the designation and appointment of, an officer or employee of the Treasurer’s office, in addition to the deputy treasurer, to have the powers and liabilities of a deputy. The appointment or termination of appointment shall be effective upon signing by the Treasurer. The Treasurer may also appoint and fix the salaries, subject to the State Civil Service Act (Part 2 (commencing with Section 18500) of Division 5), of those officers and employees as may be necessary to carry out the duties of the office.
(Amended by Stats. 2021, Ch. 50, Sec. 60. (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 4 - Treasurer › ARTICLE 1 - General › Section 12304.

12304. Peace officers of the Department of the California Highway Patrol shall make routine inspections of the premises of the Treasurer’s office after normal working hours each day and on Saturdays, Sundays, and holidays.
(Amended by Stats. 2012, Ch. 227, Sec. 3. (SB 1578) 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 4 - Treasurer › ARTICLE 1 - General › Section 12305.

12305. The Treasurer may contract for and secure insurance against the loss of securities and money in the Treasurer’s custody from any insurable risk whatsoever.
The amount of insurance obtained shall not exceed the daily average amount of cash and securities respectively, in the custody of the Treasurer in the preceding year.
(Amended by Stats. 2021, Ch. 50, Sec. 61. (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 4 - Treasurer › ARTICLE 2 - Duties › Section 12320.

12320. The Treasurer shall receive and keep in the vaults of the State Treasury or deposit in banks or credit unions all moneys belonging to the state, not required to be received and kept by some other person. Bonds, and other securities or investments belonging to the state, except those of the Public Employees’ Retirement System and the State Teachers’ Retirement System, shall be received by the Treasurer and kept in the vaults of the State Treasury or may be deposited by the State Treasurer for safekeeping with any federal reserve bank or any branch thereof, or with any trust company, or the trust department of any state or national bank located in a city designated as a reserve or central reserve city by the Board of Governors of the Federal Reserve System.
(Amended by Stats. 2001, Ch. 430, Sec. 7. Effective January 1, 2002.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 4 - Treasurer › ARTICLE 2 - Duties › Section 12321.

12321. The Treasurer shall not receive money into the Treasury unless it is certified by the Controller as provided for in Section 12414.
(Amended by Stats. 1957, Ch. 1245.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 4 - Treasurer › ARTICLE 2 - Duties › Section 12323.

12323. The Treasurer shall endorse a memorandum receipt upon documents accompanying money transmitted for deposit into the Treasury.
(Amended by Stats. 1957, Ch. 1245.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 4 - Treasurer › ARTICLE 2 - Duties › Section 12324.

12324. The Treasurer shall pay warrants drawn by the Controller, except warrants canceled pursuant to law.
(Amended by Stats. 1957, Ch. 1655.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 4 - Treasurer › ARTICLE 2 - Duties › Section 12325.

12325. The Treasurer may attach to or indorse upon warrants drawn by the Controller an order directing payment by any bank or credit union in which money of the state is on deposit. Upon presentation for payment, the person to whom it is paid shall receipt therefor in the manner customary in the payment of bank or credit union checks. The Treasurer shall deliver daily to the Controller all canceled warrants, taking the Controller’s receipt therefor.
(Amended by Stats. 2001, Ch. 430, Sec. 8. Effective January 1, 2002.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 4 - Treasurer › ARTICLE 2 - Duties › Section 12326.

12326. The Treasurer shall keep an account of all money received and disbursed.
(Amended by Stats. 1957, Ch. 1655.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 4 - Treasurer › ARTICLE 2 - Duties › Section 12328.

12328. The Treasurer shall report daily to the Controller the amounts disbursed during the preceding day and the funds out of which the disbursements were paid.
(Amended by Stats. 1957, Ch. 1288.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 4 - Treasurer › ARTICLE 2 - Duties › Section 12329.

12329. On or before the fifteenth day of September in each even-numbered year, the Treasurer shall report to the Governor the exact balance in the treasury to the credit of the State, and a summary of the receipts and payments of the treasury during the two preceding fiscal years.
(Added by Stats. 1945, Ch. 111.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 4 - Treasurer › ARTICLE 2 - Duties › Section 12330.

12330. (a) At the request of either house of the Legislature, or of a committee thereof, the Treasurer shall give written information as to the condition of the State Treasury, or upon a subject relating to the duties of the Treasurer’s office.
(b) The Treasurer annually shall prepare a debt affordability report, to be presented to the Governor and the Legislature by October 1 of each year.
(1) The report is intended to be a framework for the Legislature to evaluate and establish priorities for bills that propose the authorization of additional state debt supported by the General Fund, excluding self-liquidating general obligation debt, during the budget year. The report may also be used to determine the amount to appropriate for debt service for the budget year.
(2) The report shall include the following information:
(A) A listing of authorized but unissued debt that the Treasurer intends to sell during the current year and the budget year and the projected increase in debt service as a result of those sales.
(B) A description of the market for state bonds.
(C) An analysis of the ratings of state bonds.
(D) A listing of outstanding debt supported by the General Fund.
(E) A listing of authorized but unissued debt that would be supported by the General Fund.
(F) A schedule of debt service requirements for the items included in subparagraph (D).
(G) Identification of pertinent debt ratios, such as debt service to General Fund revenues, debt to personal income, debt to estimated full-value of property, and debt per capita.
(H) A comparison of the debt ratios prepared for subparagraph (G) with the comparable debt ratios for the 10 most populous states.
(I) A description of the percentage of the state’s outstanding general obligation bonds constituting fixed rate bonds, variable rate bonds, bonds that have an effective fixed interest rate through a hedging contract, and bonds that have an effective variable interest rate through a hedging contract. The report shall also include, for each outstanding hedging contract, a description of the hedging contract, the outstanding notional amount, the effective date, the expiration date, the name and ratings of the counterparty, the rate or floating index paid by the state and the rate or floating index paid by the counterparty, and a summary of the performance of the state’s hedging contracts in comparison to the objectives for which the hedging contracts were executed.
(Amended by Stats. 2021, Ch. 50, Sec. 62. (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 4 - Treasurer › ARTICLE 2 - Duties › Section 12331.

12331. Notwithstanding any general or specific law to the contrary, whenever any law or whenever any state agency or officer requires that a pledge of money be made to secure the performance of an act or duty, the pledges shall first be approved by the governing or administrating state agency or officer and, upon the written order of the state agency or officer, shall be deposited with the Treasurer in accordance with Sections 16305 to 16305.7, inclusive.
All money deposited with the Treasurer pursuant to this section shall be held by the Treasurer subject to law and the written order or instructions of the state agency or official making or authorizing the deposit and the state shall be responsible for the safe return thereof.
(Amended by Stats. 1983, Ch. 751, Sec. 1.)
2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 3 - EXECUTIVE DEPARTMENT › PART 2 - CONSTITUTIONAL OFFICERS › CHAPTER 4 - Treasurer › ARTICLE 2 - Duties › Section 12332.

12332. The Treasurer is designated as an elected representative of the state to approve the issuance of bonds, notes, or other evidences of indebtedness, issued by or on behalf of the state, to the extent this approval is required by federal tax law. In the event the Treasurer is unavailable and the Treasurer’s office notifies the issuer of this fact, at the request of the Governor or the Governor’s designee, the Attorney General is designated as an elected representative of the state who may approve the issuance upon request by the issuer, to the extent this approval is required by federal tax law.
(Amended by Stats. 2021, Ch. 50, Sec. 63. (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 4 - Treasurer › ARTICLE 2 - Duties › Section 12333.

12333. (a) The Treasurer may act as trustee, registrar, paying agent, tender agent, custodian, depository, transfer agent, fiscal agent, or in any other fiduciary or representative capacity for any purpose permitted by law, and may accept and execute any trust business permitted by any law of this state or of the United States in connection with the authorization, issuance, sale, and delivery of any and all manner of lease, installment sale or purchase agreement, bond, note, bond anticipation note, certificate of participation, or other obligation or certificate evidencing an obligation of the state or any department, agency, board, commission, authority, or other entity of the state or of which the state is a member.
(b) When acting in any capacity authorized by subdivision (a), the Treasurer may exercise all powers that may be exercised by any private person, corporation, bank, trust company, or legal entity in this state.
(c) This section constitutes separate and complete authority for the Treasurer to act in accordance with the terms hereof, and is also additional and supplemental to any other law concerning the powers of the Treasurer.
(Added by Stats. 1989, Ch. 1366, Sec. 3. Effective October 2, 1989.)
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 1 - General › Section 12402.

12402. The Controller may organize the Controller’s office into divisions and may, in conformity with the State Civil Service Act (Part 2 (commencing with Section 18500) of Division 5) and the State Constitution, appoint deputy controllers, chiefs of divisions, and other subordinate officers and employees as may be necessary for the proper conduct of the office. In addition to deputy controllers that may hold title and office pursuant to the power of appointment vested in the Controller by Section 4 of Article VII of the State Constitution or pursuant to appointment of an established classification in the state civil service, the Controller may designate and appoint, or terminate the designation and appointment of, any officers or employees of the Controller’s office having status in other classifications in the state civil service, to act as deputy controllers while performing the duties of their established classifications. Appointments and terminations of appointments made pursuant to this section shall be effective when signed by the Controller.
(Amended by Stats. 2021, Ch. 50, Sec. 64. (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 1 - General › Section 12403.

12403. The Controller may designate any one or more of the Controller’s employees to administer oaths in respect to returns, reports, affidavits, or other documents that are required to be filed with the Controller.
(Amended by Stats. 2021, Ch. 50, Sec. 65. (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 1 - General › Section 12404.

12404. All deputy controllers, chiefs of divisions, assistant chiefs of divisions, attorneys, district managers, investigators, and financial data compiler in the State Controller’s Office shall be civil executive officers. The Controller may designate and appoint, or terminate the designation and appointment of, those other officers or employees of the Controller’s office to serve as civil executive officers while performing the duties of their established classifications in the state civil service; those appointments or terminations of appointments to be effective when filed by the Controller in writing in the office of the Secretary of State.
(Amended by Stats. 2021, Ch. 50, Sec. 66. (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 1 - General › Section 12405.

12405. For the purposes of Article 2 (commencing with Section 11180) of Chapter 2 of Part 1, the State Controller shall be deemed to be a head of a department and the Office of State Controller shall be deemed to be a department.
(Amended by Stats. 1984, Ch. 144, Sec. 107.)
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 1 - General › Section 12406.

12406. In addition to the positions authorized by subdivision (c) of Section 4 of Article VII of the California Constitution for the Controller, the Governor, with the recommendation of the Controller, shall appoint three deputies of the Controller’s office who shall be exempt from state civil service. Appointments to these exempt positions shall not result in any net increase in the expenditures of the Controller.
(Added by Stats. 2003, Ch. 228, Sec. 12. Effective August 11, 2003.)
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 12410.

12410. The Controller shall superintend the fiscal concerns of the state. The Controller shall audit all claims against the state, and may audit the disbursement of any state money, for correctness, legality, and for sufficient provisions of law for payment. Whenever, in the Controller’s opinion, the audit provided for by Chapter 4 (commencing with Section 925), Part 3, Division 3.6 of Title 1 of this code is not adequate, the Controller may make a field or other audit of any claim or disbursement of state money as may be appropriate to that determination.
(Amended by Stats. 2021, Ch. 50, Sec. 67. (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 12410.5.

12410.5. (a) The Controller shall receive every audit report prepared for any local agency, as defined in Section 53890, in compliance with the federal Single Audit Act of 1984 (31 U.S.C. Sec. 7501 et seq.) and required under any law to be submitted to any state agency, and shall, after ascertaining its compliance with that federal act, transmit the report to the designated state agency.
(b) The audit report shall be submitted to the Controller within nine months after the end of the period audited or pursuant to applicable federal or state law.
(c) An audit report for any local agency submitted to the Controller pursuant to this section shall comply with the Government Auditing Standards issued by the Comptroller General of the United States.
(d) If a local agency does not submit the audit report required by this section to the Controller by the due date established in subdivision (b) of this section, the Controller may appoint a qualified certified public accountant or public accountant to complete the report and to obtain the information required. Any cost incurred by the Controller pursuant to this subdivision, including a contract with, or the employment of, the certified public accountant or public accountant, in completing the audit shall be borne by the local agency and shall be a charge against any unencumbered funds of the local agency.
(e) Before appointing a certified public accountant or public accountant pursuant to subdivision (d), the Controller shall first notify a local agency of its failure to submit the audit report and give the local agency a reasonable amount of time to submit the report.
(f) The Controller shall refer any matters of unprofessional conduct, as defined in Section 5100 of the Business and Professions Code, and multiple and repeated failures to disclose noncompliant acts to the California Board of Accountancy.
(Amended by Stats. 2012, Ch. 231, Sec. 1. (AB 1345) 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 12410.6.

12410.6. (a) An audit for any local agency, including those submitted to the Controller pursuant to subdivision (a) of Section 12410.5, shall be made by a certified public accountant or public accountant, licensed by, and in good standing with, the California Board of Accountancy.
(b) Commencing with the 2013–14 fiscal year, a local agency shall not employ a public accounting firm to provide audit services to a local agency if the lead audit partner or coordinating audit partner having primary responsibility for the audit, or the audit partner responsible for reviewing the audit, has performed audit services for that local agency for six consecutive fiscal years. For purposes of calculating the six consecutive fiscal years, the local agency shall not take into account any time that a public accounting firm was employed by that local agency prior to the 2013–14 fiscal year. The Controller may waive this requirement if the Controller finds that another eligible public accounting firm is not available to perform the audit.
(Amended by Stats. 2021, Ch. 50, Sec. 68. (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 12411.

12411. The Controller shall suggest plans for the improvement and management of the public revenues.
(Added by Stats. 1945, Ch. 111.)
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 12412.

12412. The Controller shall keep and state all accounts in which the State is interested and keep a separate account under the head of each specific appropriation, showing at all times the undisbursed balance of the appropriation.
(Amended by Stats. 1961, Ch. 1298.)
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 12412.1.

12412.1. The Controller shall:
(a) Account for expenditures as scheduled in the Budget Act. This accounting shall utilize the uniform code structure developed jointly by the Department of Finance and the Controller.
(b) Account for receipt of all federal funds and cross-reference such funds by federal and state activity utilizing the federal revenue accounting system developed by the Department of Finance pursuant to Section 13300.
(c) Report monthly on each department’s annual expenditure plan, comparing budget expenditures and actual expenditures as scheduled in the Budget Act and fund source.
(d) Report monthly on revenue with a comparison between actual and estimated revenue.
(e) Maintain a file of all records prepared or maintained by the Controller. The file shall be made available for purposes of the fiscal data system developed pursuant to subdivision (i) of Section 13337.
Reporting requirements under subdivisions (a) to (e), inclusive, of this section may be deemed satisfied upon making data available to the fiscal information system developed pursuant to subdivision (i) of Section 13337.
(Amended by Stats. 1984, Ch. 1286, Sec. 3.)
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 12413.

12413. The Controller shall keep an account between the State and the Treasurer and charge the Treasurer with the balance in the treasury when he comes into office and with all money received by him, and credit him with all warrants drawn on and paid by him.
(Added by Stats. 1945, Ch. 111.)
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 12415.

12415. The Controller may require any person, presenting an account for settlement, to be sworn before him and to answer orally or in writing as to any facts relating to it.
(Added by Stats. 1945, Ch. 111.)
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 12416.

12416. The Controller shall require all persons who have received any money belonging to the State and have not accounted for it to settle their accounts and may inspect the books of any person charged with the receipt, safekeeping, or disbursement of public money.
(Added by Stats. 1945, Ch. 111.)
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 12417.

12417. The Controller may require all persons who have received money or securities, or have had the disposition or management of any property of the state of which an account is kept in the Controller’s office to render statements thereof to the Controller. Those persons shall render statements in the timeframe and format required by the Controller.
(Amended by Stats. 2021, Ch. 50, Sec. 69. (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 12418.

12418. The Controller shall direct and superintend the collection of all money due the State, and institute suits in its name:
(a) For all official delinquencies in relation to the assessment, collection, and payment of the revenue.
(b) Against persons who by any means have become possessed of public money or property and fail to pay it over or deliver it.
(c) Against all debtors of the State.
If the action is commenced in a court of competent jurisdiction in Sacramento County such court is the proper court for trial, without regard to the residence of the defendants.
(Added by Stats. 1945, Ch. 111.)
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 12419.

12419. The Controller shall state an account with any person who:
(a) Has received money or has money or other personal property which belongs to the State by escheat or otherwise, or has been intrusted with the collection, management, or disbursement of any money, bonds, or interest accruing therefrom, belonging to or held in trust by the State, and fails to render an account thereof to and make settlement with the Controller within the time prescribed by law, or when no particular time is specified, fails to render such account and make settlement.
(b) Fails to pay into the State treasury any money belonging to the State upon being required so to do by the Controller, within 20 days after such requisition.
In stating such an account, the Controller shall charge 25 per cent damages, and interest at the rate of 10 per cent annually from the time of the failure.
In any action based thereon a copy of such an account is prima facie evidence of the things therein stated. If the Controller can not for want of information state an account, he may in any action brought by him aver that fact, and allege generally the amount of money or other property which is due or belongs to the State.
(Added by Stats. 1945, Ch. 111.)
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 12419.2.

12419.2. (a) The Controller shall, under the authority to offset granted by Section 12419.5 and in conjunction with the Franchise Tax Board, develop a program to provide for multiple offsets with adjustable priorities and, when a joint return is filed, the ability to cross-match the liable person’s social security number.
(b) The Controller shall charge, by arrangement with the entities who elect to participate in the program, an amount sufficient to reimburse the Controller and the Franchise Tax Board for the costs of administration of the program. State agencies participating in the offset program may add the cost of collection, as determined by the Controller, to the amount due the agency.
(Added by Stats. 1984, Ch. 1581, Sec. 1. Effective September 30, 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 - Duties › Section 12419.3.

12419.3. The Controller shall offset delinquent accounts against personal income tax refunds that have been certified by the Franchise Tax Board, in the following priority:
(a) The nonpayment of child or family support accounts enforced by a local child support agency.
(b) The nonpayment of child or family support accounts enforced by someone other than a local child support agency.
(c) The nonpayment of spousal support accounts enforced by a local child support agency.
(d) The nonpayment of spousal support accounts enforced by someone other than a local child support agency.
(e) The nonpayment of penalties to the Restitution Fund.
(f) The benefit overpayment accounts administered by the Employment Development Department if no signed reimbursement agreement exists, or if two consecutive payments on a reimbursement agreement are delinquent at any time.
(g) The other offset accounts in the priority determined by the Controller.
(Amended by Stats. 2009, Ch. 578, Sec. 1. (SB 314) Effective January 1, 2010.)
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 12419.3.2.

12419.3.2. (a) Notwithstanding any other provision of this article, the payments authorized pursuant to Section 8161 of the Welfare and Institutions Code shall not be used to offset any delinquent accounts.
(b)  This section shall remain in effect only until January 1, 2027, and as of that date is repealed.
(Added by Stats. 2022, Ch. 51, Sec. 1. (AB 192) Effective June 30, 2022. Repealed as of January 1, 2027, by its own provisions.)
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 12419.3.3.

12419.3.3. (a) Notwithstanding any other provision of this article, for taxable years beginning on or after January 1, 2024, the Controller shall not offset delinquent accounts against the personal income tax refunds of an individual who received the earned income tax credit under Section 17052 of the Revenue and Taxation Code, the young child tax credit under Section 17052.1 of the Revenue and Taxation Code, or the foster youth tax credit under Section 17052.2 of the Revenue and Taxation Code, for the taxable year.
(b) This section shall not apply to delinquent accounts for the nonpayment of child or family support.
(Amended by Stats. 2023, Ch. 55, Sec. 1. (SB 131) Effective July 10, 2023.)
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 12419.5.

12419.5. The Controller may, in the Controller’s discretion, offset any amount due a state agency from a person or entity, against any amount owing that person or entity by any state agency. The Controller may deduct from the claim, and draw the Controller’s warrants for the amounts offset in favor of the respective state agencies to which due, and, for any balance, in favor of the claimant. Whenever insufficient to offset all amounts due state agencies, the amount available shall be applied in the manner as the Controller, in the Controller’s discretion, shall determine. If, in the discretion of the Controller, the person or entity refuses or neglects to file a claim within a reasonable time, the head of the state agency owing the amount shall file the claim on behalf of that person or entity. If approved by the Controller, the claim shall have the same force and effect as though filed by that person or entity. The amount due any person or entity from the state or any agency thereof is the net amount otherwise owing that person or entity after any offset as provided in this section.
For purposes of this section, an amount owing to a person or entity by any state agency shall include any tax refund.
This section shall not apply to payment of online game prizes of ninety-nine dollars ($99) or lower by California State Lottery Retailers pursuant to subdivision (a) of Section 8880.32.
(Amended by Stats. 2021, Ch. 50, Sec. 70. (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 12419.7.

12419.7. For the purposes of Section 12419.5, an amount due a state agency from a person or entity shall include any amount due a community college district from a person for repayment of student financial assistance or any other proper financial obligation due to the district or a college.
If the Controller, in the Controller’s discretion, offsets an amount due a community college district from a person pursuant to Section 12419.5, the Controller shall remit the amount offset to the district.
(Amended by Stats. 2021, Ch. 50, Sec. 71. (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 12419.8.

12419.8. (a) The Controller may, in the Controller’s discretion, offset any amount due a city, county, or special district from a person or entity pursuant to paragraph (1), (2), or (4) of subdivision (c), and shall, at the request of the city, county, or special district, offset any amount due a city, county, or special district from a person or entity pursuant to paragraph (3) of subdivision (c), against any amount owing the person or entity by a state agency on a claim for a refund from the Franchise Tax Board under the Personal Income Tax Law or the Bank and Corporation Tax Law, a claim for refund from the State Board of Equalization under the Sales and Use Tax Law, from winnings in the California State Lottery, or a claim filed by the owner, as described in subdivision (d) of Section 1540 of the Code of Civil Procedure, for payment of money from unclaimed property held by the state. Standards and procedures for submission of requests for offsets shall be as prescribed by the Controller. Whenever insufficient funds are available to satisfy an offset request, the Controller, after first applying the amounts available to any amount due a state agency, may allocate the balance among any other requests for offset.
(b) The Controller shall deduct and retain from any amount offset in favor of a city, county, or special district an amount sufficient to reimburse the Controller, the Franchise Tax Board, the State Board of Equalization, or the California State Lottery for their administrative costs of processing the offset payment.
(c) This section shall apply only to any of the following situations:
(1) Where the amount has been reduced to a judgment.
(2) Where the amount is contained in an order of a court.
(3) Where the amount is from a bench warrant for payment of any fine, penalty, or assessment.
(4) Where the amount is delinquent unsecured property taxes on which a certificate lien has been filed for record in the office of the county recorder pursuant to Section 2191.3 of the Revenue and Taxation Code.
(d) For purposes of paragraph (4) of subdivision (c):
(1) Upon the tax collector’s request for taxpayer identification numbers required by the Controller’s procedures, the tax collector shall immediately notify the appropriate assessee, by registered or certified mail, that the request has been made for the purpose of intercepting refunds from the state government due the taxpayer, in order to offset the delinquent property tax obligation. The letter shall state that if the assessee does not pay the outstanding tax amount to the tax collector within 20 days, the required taxpayer identification number will be so provided.
(2) The tax collector shall not be named in any action that may be brought as a result of compliance with this subdivision.
(Amended by Stats. 2021, Ch. 50, Sec. 72. (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 12419.9.

12419.9. (a) For the purposes of Section 12419.5, an amount due a state agency from a person or entity shall include any amount due an educational institution authorized pursuant to subdivision (a) of Section 94760 of the Education Code from a person for repayment of federally subsidized student loans. The Controller may establish procedures to minimize administrative costs of collecting obligations pursuant to this section.
(b) If the Controller, in the Controller’s discretion, offsets an amount due an educational institution from a person pursuant to Section 12419.5, the Controller shall remit the amount offset to the educational institution.
(c) Offset pursuant to Section 12419.5 and this section shall be limited to amounts due a person on a claim for a personal income tax refund. Whenever the amount available is insufficient to offset all amounts due state agencies, the amount available shall be applied in such manner as the Controller, in the Controller’s discretion, shall determine.
(d) The Controller shall deduct and retain from any amount offset pursuant to this section an amount sufficient to reimburse the Controller and the Franchise Tax Board for the administrative costs of processing the request for an offset.
(e) This section shall become operative on January 1, 1997.
(Amended by Stats. 2021, Ch. 50, Sec. 73. (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 12419.11.

12419.11. (a) The Labor Commissioner shall submit a request to the Controller to offset amounts due from a person or entity as the result of any judgment issued pursuant to Section 98.2 of the Labor Code that is not satisfied within 90 days of the issuance of a final judgment. The Controller shall, to the extent feasible, offset the unpaid amount of the judgment against any amount owing the person or entity on a claim for refund from the Franchise Tax Board under the Personal Income Tax Law or the Bank and Corporation Tax Law, on a claim for refund from the State Board of Equalization under the Sales and Use Tax Law, or from winnings in the California State Lottery. Standards and procedures for submission of requests for offsets shall be as prescribed by the Controller. Whenever insufficient funds are available to satisfy an offset request, the Controller, after first applying the amounts available to any amount due a state agency, may allocate the balance among any other requests for offset.
(b) At the time a judgment becomes final, corporations against whom a claim is filed shall be required to provide the Labor Commissioner with the corporation’s identification number issued by the Secretary of State, and an individual against whom a claim is filed shall be required to provide the individual’s social security number.
(Amended by Stats. 2021, Ch. 50, Sec. 74. (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 12419.12.

12419.12. (a) (1) The Controller shall, to the extent feasible, offset any amount overdue and unpaid for a bridge toll or a high-occupancy toll lane fee and any interest, fine, penalty, bail, collection fee, or other charge on account of nonpayment of the bridge toll or high-occupancy toll lane fee as and when due to a government entity entitled thereto, from a person or entity, against any amount owing the person or entity by a state agency on a claim for a refund from the Franchise Tax Board under the Personal Income Tax Law or the Bank and Corporation Tax Law or from winnings in the California State Lottery. Standards and procedures for submission of requests for offsets shall be as prescribed by the Controller. The government entity shall rank with cities and counties in the priority of agency offset requests if insufficient funds are available to satisfy all offset requests.
(2)  Any request for an offset pursuant to this section shall be submitted within three years of the date the bridge toll or high-occupancy toll lane fee was due.
(b)  The Controller shall deduct and retain from any amount so offset an amount sufficient to reimburse the Controller, the Franchise Tax Board, the California State Lottery, and the Department of Motor Vehicles for their administrative costs of processing the offset payment.
(Added by Stats. 2009, Ch. 515, Sec. 1. (AB 1175) Effective January 1, 2010.)
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 12419.13.

12419.13. (a) (1) The Controller shall, upon execution of a reciprocal agreement between the State Board of Equalization or the Franchise Tax Board, and any other state imposing a sales and use tax, an income tax, or tax measured by income, offset any delinquent tax debt due to that other state from a person or entity, against any refund under the Sales and Use Tax Law, the Personal Income Tax Law, or the Corporation Tax Law owed to that person or entity.
(2) Standards and procedures for submission of requests for offsets shall be as prescribed by the Controller.
(3) Payment of the offset amount shall occur only after other offset requests for debts owed by a person or entity to this state or the federal government have been satisfied in accordance with the priority established under Section 12419.3.
(b) The reciprocal agreement identified in subdivision (a) shall prescribe the manner in which the administrative costs of the Controller, the State Board of Equalization, and the Franchise Tax Board shall be reimbursed.
(Added by Stats. 2011, Ch. 455, Sec. 4. (AB 1424) Effective January 1, 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 2 - Duties › Section 12420.1.

12420.1. The Controller shall establish special accounts for any state officer or employee requesting salary or wage deductions in order that sufficient funds may be accumulated to the state officer or employee’s credit for the purchase of United States savings bonds or similar United States obligations. Funds so accumulated are trust funds and may be withdrawn from the Treasury upon claims filed by the Controller for the purchase of those obligations, or for refunds.
(Amended by Stats. 2021, Ch. 50, Sec. 75. (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 12420.2.

12420.2. The Controller may purchase annuity contracts on behalf of any state employer under the uniform state payroll system, excluding the California State University System, that employs persons eligible to participate in an annuity contract and custodial account as described in Section 403(b) of the Internal Revenue Code of 1986 provided that all of the following conditions are met:
(a) The annuity contract is under an annuity plan which meets the requirements of subdivision (b) of Section 403 of the Internal Revenue Code.
(b) The employee makes application to the Controller for the purchase and reduction of salary.
(c) All provisions of the Insurance Code applicable to the purchase of those annuities are satisfied.
(Amended by Stats. 2008, Ch. 230, Sec. 10. Effective January 1, 2009.)