reglab/statecodes huggingface dataset:
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26820.

26820. The county clerk shall charge and collect the fees fixed in this article for service performed by the clerk, when not otherwise provided by law.
(Amended by Stats. 2005, Ch. 75, Sec. 49. Effective July 19, 2005. Operative January 1, 2006, by Sec. 156 of Ch. 75.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26831.

26831. The county clerk may charge a reasonable fee to cover the cost of preparing copies of any record, proceeding, or paper on file in his or her office.
(Amended by Stats. 2005, Ch. 75, Sec. 72. Effective July 19, 2005. Operative January 1, 2006, by Sec. 156 of Ch. 75.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26833.

26833. The fee for certifying to a copy of any paper, record, or proceeding on file in the office of the county clerk is one dollar and seventy-five cents ($1.75).
(Amended by Stats. 1982, Ch. 327, Sec. 74. Effective June 30, 1982.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26836.

26836. For every certificate the fee for which is not otherwise fixed, the fee is one dollar and seventy-five cents ($1.75).
(Amended by Stats. 1982, Ch. 327, Sec. 76. Effective June 30, 1982.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26837.

26837. For comparing with the original on file in the office of the county clerk, the copy of any paper, record, or proceeding prepared by another and presented for his or her certificate, the fee is fifty cents ($0.50) a page, in addition to the fee for the certificate.
(Amended by Stats. 2005, Ch. 75, Sec. 80. Effective July 19, 2005. Operative January 1, 2006, by Sec. 156 of Ch. 75.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26839.

26839. For an exemplification of a record or other paper on file, the fee is twenty dollars ($20) and the charges allowed for copying or comparing.
(Amended by Stats. 1993, Ch. 158, Sec. 9. Effective July 21, 1993.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26840.

26840. The fee for issuing a marriage license is ten dollars ($10), to be collected at the time it is issued. One dollar ($1) of this fee shall be paid to the county recorder, one dollar ($1) of this fee shall be paid to the county clerk, and one dollar ($1) of this fee shall be paid to the State Registrar of Vital Statistics and seven dollars ($7) of this fee shall be disposed of pursuant to the provisions of Section 54 of Chapter 120, Statutes of 1966, First Extraordinary Session. In counties where the salary of the county recorder is the sole compensation allowed by law, this fee shall be paid to the county treasurer who shall credit one dollar ($1) to the county recorder and shall pay one dollar ($1) to the State Registrar of Vital Statistics. The fee provided by this section is in full for all services of the clerk and recorder in connection with the issuance of a marriage license and the filing of a certificate of registry of marriage.
(Amended by Stats. 1979, Ch. 139.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26840.1.

26840.1. (a) The fee for filing a marriage certificate pursuant to Part 4 (commencing with Section 500) of Division 3 of the Family Code is fourteen dollars ($14), to be collected at the time an authorization for the performance of the marriage is issued or a blank authorization form is obtained from the county clerk pursuant to Part 4 (commencing with Section 500) of Division 3 of the Family Code. Four dollars ($4) of the fee shall be paid to the State Registrar of Vital Statistics. One dollar ($1) of the fee shall be paid to the county treasurer and shall be used to defray any local costs incurred pursuant to Part 4 (commencing with Section 500) of Division 3 of the Family Code.
(b) Notwithstanding subdivision (a), in addition to the amount authorized by subdivision (a) the county clerk may impose an additional amount, not to exceed three dollars ($3), if he or she determines that the additional amount is necessary to defray local costs.
(Amended by Stats. 1992, Ch. 163, Sec. 81. Effective January 1, 1993. Operative January 1, 1994, by Sec. 161 of Ch. 163.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26840.2.

26840.2. Whenever the board of supervisors of a county makes provision by ordinance for the issuance of marriage licenses outside of the normal business hours, the board may establish a fee, in addition to that provided in Section 26840, not to exceed five dollars ($5), which shall be paid to the county treasury.
(Amended by Stats. 1981, Ch. 199, Sec. 1.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26840.3.

26840.3. (a)  For the support of the family conciliation court or for conciliation and mediation services provided pursuant to Chapter 11 (commencing with Section 3160) of Part 2 of Division 8 of the Family Code, to provide all space costs and indirect overhead costs from other sources, the board of supervisors in any county may increase:
(1) The fee for issuing a marriage license, by an amount not to exceed five dollars ($5).
(2) The fee for issuing a marriage certificate pursuant to Part 4 (commencing with Section 500) of Division 3 of the Family Code, by an amount not to exceed five dollars ($5).
(b) The county shall distribute the moneys received under subdivision (a) to the court to be used exclusively to pay the costs of maintaining the family conciliation court or conciliation and mediation services provided pursuant to Chapter 11 (commencing with Section 3160) of Part 2 of Division 8 of the Family Code.
(Amended by Stats. 2005, Ch. 75, Sec. 83. Effective July 19, 2005. Operative January 1, 2006, by Sec. 156 of Ch. 75.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26840.7.

26840.7. In addition to the fee prescribed by Section 26840 and as authorized by Section 26840.3, the county clerk shall collect a fee of twenty-three dollars ($23) at the time of issuance of the license. The fee shall be disposed of by the clerk pursuant to Chapter 5 (commencing with Section 18290) of Part 6 of Division 9 of the Welfare and Institutions Code. Of this amount, four dollars ($4) shall be used, to the extent feasible, to develop or expand domestic violence shelter-based programs to target underserved areas and populations.
(Amended by Stats. 2006, Ch. 857, Sec. 1. Effective January 1, 2007.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26840.8.

26840.8. In addition to the fee prescribed by Section 26840.1 and as authorized by Section 26840.3, the person issuing an authorization for the performance of a marriage pursuant to Part 4 (commencing with Section 500) of Division 3 of the Family Code or the county clerk, upon providing a blank authorization form pursuant to Part 4 (commencing with Section 500) of Division 3 of the Family Code, shall collect a fee of twenty-three dollars ($23) at the time of providing the authorization. The fee shall be disposed of pursuant to Chapter 5 (commencing with Section 18290) of Part 6 of Division 9 of the Welfare and Institutions Code. Of this amount, four dollars ($4) shall be used, to the extent feasible, to develop or expand domestic violence shelter-based programs to target underserved areas and populations.
(Amended by Stats. 2006, Ch. 857, Sec. 2. Effective January 1, 2007.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26840.10.

26840.10. (a) The Alameda County Board of Supervisors, upon making findings and declarations for the need for governmental oversight and coordination of the multiple agencies dealing with domestic violence, may authorize an increase in the fees for marriage licenses and confidential marriage licenses, up to a maximum increase of two dollars ($2).
(b) Effective July 1 of each year, the Alameda County Board of Supervisors may authorize an increase in these fees by an amount equal to the increase in the Consumer Price Index for the San Francisco metropolitan area for the preceding calendar year, rounded to the nearest half-dollar ($0.50). The fees shall be allocated pursuant to Section 18309 of the Welfare and Institutions Code.
(c) In addition to the fee prescribed by Section 26840.1, in Alameda County, the person issuing authorization for the performance of a marriage or confidential marriage, or the county clerk upon providing a blank authorization form pursuant to Part 4 (commencing with Section 500) of Division 3 of the Family Code, shall collect the fees specified in subdivisions (a) and (b), at the time of providing the authorization.
(d) This section shall become operative on January 1, 2015.
(Repealed (in Sec. 2) and added by Stats. 2009, Ch. 215, Sec. 3. (AB 73) Effective January 1, 2010. Section operative January 1, 2015, by its own provisions.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26840.11.

26840.11. (a) The Solano County Board of Supervisors, upon making findings and declarations for the need for governmental oversight and coordination of the multiple agencies dealing with domestic violence, may authorize an increase in the fees for marriage licenses and confidential marriage licenses, up to a maximum increase of two dollars ($2).
(b) Effective July 1 of each year, the Solano County Board of Supervisors may authorize an increase in these fees by an amount equal to the increase in the Consumer Price Index for the San Francisco metropolitan area for the preceding calendar year, rounded to the nearest one-half dollar ($0.50). The fees shall be allocated pursuant to Section 18309.5 of the Welfare and Institutions Code.
(c) In addition to the fee prescribed by Section 26840.1, in Solano County, the person issuing authorization for the performance of a marriage or confidential marriage, or the county clerk upon providing a blank authorization form pursuant to Part 4 (commencing with Section 500) of Division 3 of the Family Code, shall collect the fees specified in subdivisions (a) and (b), at the time of providing the authorization.
(d) The Solano County Board of Supervisors shall submit to the Assembly and Senate Committees on Judiciary, no later than July 1, 2009, a preliminary report and a followup report no later than July 1, 2014, containing the following information:
(1) The annual amounts of funds received and expended from fee increases for the purpose of governmental oversight and coordination of domestic violence prevention, intervention, and prosecution efforts in the county.
(2) Outcomes achieved as a result of the activities associated with the implementation of this section.
(Amended by Stats. 2011, Ch. 120, Sec. 1. (SB 154) Effective January 1, 2012.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26847.

26847. The fee for making a record of a certificate of revivor is two dollars ($2).
(Amended by Stats. 1949, Ch. 739.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26849.1.

26849.1. The fee for filing, canceling, revoking, or withdrawing the bond of a notary public is seven dollars ($7).
The recording fee for the notice of cancellation, revocation, or withdrawal and any related document by the surety shall be paid to the county clerk, who shall transmit it to the county recorder.
(Amended by Stats. 1991, Ch. 1090, Sec. 15.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26850.

26850. For filing and indexing all papers for which a charge is not elsewhere provided, other than papers filed in actions or special proceedings, official bonds, or certificates of appointment, the fee is two dollars and twenty-five cents ($2.25).
(Amended by Stats. 1982, Ch. 327, Sec. 79. Effective June 30, 1982.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26851.

26851. For either recording or registering any license or certificate or issuing any certificate, or both, in connection with a license, required by law for which a charge is not otherwise prescribed, the fee is two dollars and twenty-five cents ($2.25).
(Amended by Stats. 1982, Ch. 327, Sec. 80. Effective June 30, 1982.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26852.

26852. The fee for each certificate to the official capacity of any public official is two dollars and twenty-five cents ($2.25).
(Amended by Stats. 1982, Ch. 327, Sec. 81. Effective June 30, 1982.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26853.

26853. The fee for taking an affidavit, except in criminal cases or adoption proceedings, is two dollars and twenty-five cents ($2.25).
(Amended by Stats. 1982, Ch. 327, Sec. 82. Effective June 30, 1982.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26854.

26854. The fee for searching records or files is five dollars ($5) for each file.
(Amended by Stats. 1991, Ch. 651, Sec. 1.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26855.

26855. The fee for taking acknowledgment of any deed or other instrument, including the certificate, is two dollars and twenty-five cents ($2.25) for each signature.
(Amended by Stats. 1982, Ch. 327, Sec. 84. Effective June 30, 1982.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26855.1.

26855.1. The fee for filing a power of attorney for an admitted surety insurer, or a notice of cancellation, revocation, or withdrawal of a power of attorney for an admitted surety insurer, is three dollars and fifty cents ($3.50), or, if more than one name is designated, two dollars and twenty-five cents ($2.25) for each name.
(Amended by Stats. 1992, Ch. 876, Sec. 11. Effective January 1, 1993.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26855.2.

26855.2. The fee for filing a financial statement of an admitted surety insurer is three dollars and fifty cents ($3.50), but nothing in this section shall be construed to require an admitted surety insurer to file such a statement.
(Amended by Stats. 1982, Ch. 327, Sec. 86. Effective June 30, 1982.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26855.3.

26855.3. The fee for issuing a certificate pursuant to Section 995.640 of the Code of Civil Procedure is three dollars and fifty cents ($3.50).
(Amended by Stats. 1983, Ch. 18, Sec. 23. Effective April 21, 1983.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26857.

26857. No fee shall be charged by the clerk for service rendered to any municipality or county in the state, or to the state or national government, nor for any service relating thereto.
(Amended by Stats. 2005, Ch. 75, Sec. 92. Effective July 19, 2005. Operative January 1, 2006, by Sec. 156 of Ch. 75.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26858.

26858. No fees or other compensation shall be charged by any county clerk for taking and certifying affidavits for pension claimants, the payment of a pension voucher, or any matters relating thereto under the laws of the United States.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3 - County Clerk › ARTICLE 2 - Fees › Section 26861.

26861. A fee of fifteen dollars ($15) may be charged for performing a marriage ceremony pursuant to Section 401 of the Family Code, which shall be paid into the county treasury.
(Amended by Stats. 1992, Ch. 163, Sec. 85. Effective January 1, 1993. Operative January 1, 1994, by Sec. 161 of Ch. 163.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3.5 - Controller › Section 26880.

26880. The board of supervisors may create the office of controller. The office of county controller shall be held ex officio by the county auditor.
(Amended by Stats. 1972, Ch. 321.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3.5 - Controller › Section 26881.

26881. The county auditor, or in counties that have the office of controller, the auditor-controller shall be the chief accounting officer of the county. Upon order of the board of supervisors, the auditor or auditor-controller shall prescribe, and shall exercise a general supervision, including the ability to review departmental and countywide internal controls, over the accounting forms and the method of keeping the accounts of all offices, departments and institutions under the control of the board of supervisors and of all districts whose funds are kept in the county treasury.
(Amended by Stats. 2002, Ch. 454, Sec. 9. Effective January 1, 2003.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3.5 - Controller › Section 26882.

26882. In addition to the accounts required by law the auditor-controller shall, upon order of the board of supervisors, maintain such accounts and statistics and prepare such reports therefrom as the board may deem necessary for its information and use in the management and control of the operations of the county and of those districts whose funds are kept in the county treasury.
(Amended by Stats. 1972, Ch. 321.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3.5 - Controller › Section 26883.

26883. In addition to the power now possessed by the board of supervisors to enter into contracts for audits the board shall have the power to require that the county auditor-controller shall audit the accounts and records of any department, office, board or institution under its control and of any district whose funds are kept in the county treasury. The county auditor-controller’s report on any such audit shall be filed with the board of supervisors and, if the report discloses fraud or gross negligence a copy thereof shall be filed with the district attorney.
The governing body of any district may agree with the board of supervisors to reimburse the county for its actual cost of any audit of its accounts and records had under this section.
(Amended by Stats. 1991, Ch. 1090, Sec. 16.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3.5 - Controller › Section 26884.

26884. In the event the board of supervisors elects to require that the county auditor-controller perform the additional services authorized by this chapter it shall have the power and it shall be its duty to provide by proper appropriations for any additional personnel, equipment, supplies or expenses made necessary thereby.
(Amended by Stats. 1972, Ch. 321.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3.5 - Controller › Section 26885.

26885. The provisions of this chapter shall become operative only upon their adoption by a resolution passed by a unanimous vote of the board of supervisors at a regular meeting at which all members are present. Any resolution adopted pursuant to this section may be repealed by the board of supervisors at any time by a three-fifths vote.
(Amended by Stats. 1972, Ch. 1384.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 3.5 - Controller › Section 26886.

26886. In the event the board of supervisors elects to make the provisions of this chapter operative, it may provide for the payment of compensation which it deems proper for the combined offices of auditor-controller in a single amount or in two separate amounts, one for auditor and one for controller as it may deem proper. The board of supervisors may elect to provide such compensation on creation of the office of controller, or at any time thereafter.
(Amended by Stats. 1972, Ch. 321.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26900.

26900. The auditor shall examine and settle the accounts of any persons indebted to the county or holding money payable into the county treasury, and shall certify the amount to the treasurer. Upon the presentation and filing of the treasurer’s receipt therefor, the auditor shall give to such person a discharge and charge the treasurer with the amount received by him.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26901.

26901. The county auditor may require any person or officer indebted to the county or holding money payable into the county treasury to make an oath as to the total amount of money payable by him to the county or into the county treasury, and on what account.
(Amended by Stats. 1957, Ch. 1775.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26902.

26902. “Money payable into the county treasury,” as used in Sections 26900 and 26901, includes money belonging to estates of deceased persons and required by law to be paid to the county treasurer, taxes on inheritances and transfers, any money deposited by order of court, and any other money deposited with the county treasurer by virtue of any official authority whatever.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26903.

26903. Whenever money or credits, or evidences thereof, are transmitted to the county treasurer by any state officer or employee for deposit in the county treasury or in the treasury of any political subdivision, public or municipal corporation, or district of which the county treasurer is the treasurer, the transmitter shall at the time of the transmission also transmit to the county auditor a notice stating the following:
(a) The amounts of money or credits or evidences thereof transmitted.
(b) The mode of transmission and the date when the transmitter placed the money or credits, or evidences thereof, in course of transmission or deposited them with the county treasurer.
(c) A description of the money or credits, or evidences thereof, and the purpose for which transmitted.
The auditor shall file the notices in his office and shall notify the treasurer of their receipt.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26904.

26904. The auditor shall keep accounts current with the treasurer, and when any person deposits with the auditor any receipt given by the treasurer for any money paid into the treasury, the auditor shall file the receipt and charge the treasurer with the amount.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26905.

26905. Not later than the last day of each month, the auditor shall reconcile the cash and investment accounts as stated on the auditor’s books with the cash and investment accounts as stated on the treasurer’s books as of the close of business of the preceding month to determine that the amounts in those accounts as stated on the books of the treasurer are in agreement with the amounts in those accounts as stated on the books of the auditor.
(Amended by Stats. 2001, Ch. 176, Sec. 10. Effective January 1, 2002.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26906.

26906. Any money other than taxes erroneously paid into the county treasury may be returned to the person paying it in upon a warrant drawn by the auditor on the order of the board of supervisors based upon such voucher as shows proper evidence of the facts. The board of supervisors may, by resolution, authorize the auditor to act in lieu of and with the same authority as the board of supervisors in ordering the return of such money. If the board of supervisors authorizes the auditor to make such refunds in lieu of and with the same authority as the board, the auditor shall periodically, but not less than annually, file a report with the board listing all such refunds.
(Amended by Stats. 1970, Ch. 193.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26906.1.

26906.1. The county auditor, with the approval of the board of supervisors, may impound the disputed revenues of any tax upon secured or unsecured property, levied and collected by the county for the county or any revenue district, whenever, pursuant to Chapter 5 (commencing with Section 5096), Part 9, Division 1 of the Revenue and Taxation Code, a claim or action is filed for the return of the revenues, or the auditor reasonably anticipates that the tax may be refunded in whole or in part. The county auditor shall continue to impound such revenues until the final disposition of the claim or action, or a refund of the tax is no longer anticipated. If, under the final disposition, it is determined that such taxes were properly levied against such property, the auditor shall release the revenues to the county or revenue district.
(Amended by Stats. 1984, Ch. 884, Sec. 3.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26907.

26907. (a) Notwithstanding Section 26201, 26202, or 26205, the auditor or ex officio auditor may destroy any county, school, or special district claim, warrant, or any other paper issued as a warrant voucher that is more than five years old, or at any time after the document has been photographed, microphotographed, reproduced by electronically recorded video images on magnetic surfaces, or recorded on optical disk or reproduced on any other medium that does not permit additions, deletions, or changes to the original document and is produced in compliance with Section 12168.7 for recording of permanent records or nonpermanent records if the copy is kept or maintained for five years from the date of the document. A duplicate copy of any record reproduced in compliance with Section 12168.7 for recording of permanent or nonpermanent records, whichever applies, shall be deemed an original.
(b) The auditor may make a photographic record of an index or warrant register and may provide for the destruction of the index or warrant register. Any index or warrant register that is over five years old may be destroyed without being photographically or microphotographically reproduced.
(Amended by Stats. 2007, Ch. 343, Sec. 9.4. Effective January 1, 2008.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26907.1.

26907.1. Notwithstanding the provisions of Sections 26201, 26202, and 26205 of this code, the auditor or ex officio auditor may destroy any county, school or special district bonds or coupons which have been paid or canceled for a period of not less than five years.
(Added by Stats. 1957, Ch. 911.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26907.2.

26907.2. Notwithstanding the provisions of Sections 26201, 26202, and 26205 of this code, the board may authorize the destruction or disposition of the copies of any county deposit permits or deposit receipts issued by the county auditor which are more than five years old.
(Added by Stats. 1963, Ch. 1184.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26908.

26908. Notwithstanding the provisions of Sections 4104.3 and 4104.5 of the Revenue and Taxation Code, the tax collector may, upon order of the board of supervisors, destroy such tax rolls two years after the last current item has been recorded thereon, provided that a photographic record of the tax roll has been made, one copy of which shall be permanently retained.
(Amended by Stats. 1976, Ch. 156.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26908.5.

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

26910. The auditor may at any reasonable time and place examine the books and records of any special purpose assessing or taxing district located wholly in the county.
(Added by Stats. 1961, Ch. 1461.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26911.

26911. Whenever a special district has elected to have its assessments collected by the county on the property tax roll, the district shall transmit to the county auditor, no later than August 10 of each year, a statement of the rates fixed for assessments.
(Added by Stats. 1996, Ch. 872, Sec. 54. Effective January 1, 1997.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26912.1.

26912.1. (a) For the 1978–79 fiscal year only, an amount shall be computed for each local agency, as defined in subdivision (a) of Section 26912, and for each school district, community college district and county superintendent of schools, equal to the sum of the amounts computed pursuant to subdivision (b) of this section. This amount shall be used for the computation of the amount of state assistance to be allocated to local jurisdictions for the 1978–79 fiscal year.
(b) (1) The county auditor shall determine an amount equal to the amount which would be generated by applying a tax rate of four dollars ($4) per hundred dollars ($100) of assessed valuation to the total amount of taxable assessed valuation within the county for 1977–78. For purposes of this computation, “taxable assessed valuation” shall be determined as though the homeowners’ and business inventory exemptions did not exist.
(2) The amount computed for each local agency, school district, community college district and county superintendent of schools within the county shall be equal to the amount which each such local jurisdiction would receive if the amount computed pursuant to paragraph (1) were allocated, subject to the allocation and payment of funds as provided in subdivision (b) of Section 33760 of the Health and Safety Code, pursuant to the proportions established in subdivision (b) of Section 26912.
(Added by Stats. 1978, Ch. 332.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26912.2.

26912.2. Notwithstanding Section 26912, no allocation of property taxes levied pursuant to subdivision (b) of Section 2237 of the Revenue and Taxation Code shall be made in the 1979–80 fiscal year and thereafter to the Central Delta Water Agency or to the South Delta Water Agency.
(Added by Stats. 1979, Ch. 888.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26912.7.

26912.7. Notwithstanding any other provision of law, for the purposes of subdivision (d) of Section 95 and subdivision (a) of Section 2237 of the Revenue and Taxation Code, a voted override tax voted specifically for a lease or lease purchase of facilities under the provisions of former Section 42244 of the Education Code shall be deemed to be “other indebtedness,” if such voter approved override was approved prior to July 1, 1978.
(Added by Stats. 1979, Ch. 282.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26913.

26913. If the governing body of a local agency notifies the county auditor by July 10 that it does not wish to receive its total allocation pursuant to Section 26912, the funds not claimed by such agency shall be allocated pursuant to Section 26912.
(Added by Stats. 1978, Ch. 292.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 1 - Duties Generally › Section 26914.

26914. Notwithstanding the provisions of Section 26912, in any county in which the county superintendent of schools became fiscally independent on or after June 30, 1977, the apportionment of the revenue derived from the unsecured roll by applying the county ad valorem tax rate provided pursuant to subdivision (b) of Section 2237 of the Revenue and Taxation Code shall be made as if the county superintendent of schools had in fact derived revenue from the unsecured roll in the 1977–78 fiscal year based on the county superintendent’s tax rate on the secured roll in that year. The factors determined pursuant to subdivision (b) of Section 26912 shall be adjusted accordingly and there shall be added to the total amount of property tax revenue received by the county superintendent of schools in the 1977–78 fiscal year an amount equal to the amount of such revenue from the unsecured roll.
(Added by Stats. 1978, Ch. 783.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 2 - Counting Money in County Treasury › Section 26920.

26920. (a) At least once in each quarter, the county auditor shall perform, or cause to be performed, a review of the treasurer’s statement of assets in the county treasury. Each county shall fund and allocate the cost of the review in accordance with that county’s established budgetary practice. The auditor’s review shall be accomplished in accordance with the appropriate professional standards, as determined by the county auditor. The treasurer shall prepare a statement showing the amount and type of assets in the county treasury as of the date of the review. The review shall include:
(1) Counting cash in the county treasury.
(2) Verifying that the records of the county treasurer and auditor are reconciled pursuant to Section 26905.
(3) A report to the board of supervisors issued in accordance with the appropriate professional standards, as determined by the county auditor.
(b) The auditor shall, at least annually, perform or cause to be performed an audit of the assets in the county treasury and express an opinion whether the treasurer’s statement of assets is presented fairly and in accordance with generally accepted accounting principles. The audit report shall be addressed to the board of supervisors. The review required by subdivision (a) need not be performed for the period when an audit is conducted in accordance with this subdivision.
(Amended by Stats. 2006, Ch. 643, Sec. 4. Effective January 1, 2007.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 2 - Counting Money in County Treasury › Section 26922.

26922. The auditor shall file a copy of the quarterly report prepared pursuant to paragraph (3) of subdivision (a) of Section 26920 and a copy of the annual audit report prepared pursuant to subdivision (b) of Section 26920 in the office of the clerk of the board of supervisors. The auditor shall post and maintain another copy of the quarterly report and another copy of the annual audit report in his or her office for at least one quarter.
(Amended by Stats. 2003, Ch. 296, Sec. 9. Effective January 1, 2004.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 4 - Qualifications for Office › Section 26945.

26945. A person shall not be elected or appointed to the office of county auditor of any county unless the person meets at least one of the following criteria:
(a) The person possesses a valid and active certificate issued by the California Board of Accountancy under Chapter 1 (commencing with Section 5000) of Division 3 of the Business and Professions Code showing the person to be, and a permit authorizing the person to practice as, a certified public accountant.
(b) The person possesses a baccalaureate degree from an accredited university, college, or other four-year institution, with a major in accounting, as described in subdivision (a) of Section 5081.1 of the Business and Professions Code, as that section read on December 31, 2009, or a business-related degree that includes at least 24 semester units, or equivalent quarter units, in accounting-related subjects, including, but not limited to, accounting, financial reporting, auditing, and taxation, and has served within the last five years in a senior fiscal management position in a county, city, or other public agency, or a nonprofit organization, dealing with similar fiscal responsibilities, including, but not limited to, public accounting or auditing responsibilities, for a continuous period of not less than three years.
(c) The person has served as county auditor, chief deputy county auditor, or assistant county auditor, or an equivalent position for a continuous period of not less than three years.
(Amended by Stats. 2023, Ch. 669, Sec. 3. (AB 910) Effective January 1, 2024.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 4 - Qualifications for Office › Section 26945.1.

26945.1. (a) Any person serving in the capacity of county auditor shall complete at least 40 hours of qualifying continuing education, pursuant to subdivision (b), for each two-year period, beginning January 1, 1998, and completing at least 10 hours in each year of the two-year period. At least 20 of the 40 hours of continuing education shall be obtained in governmental accounting, auditing, or related subjects.
(b) Qualifying continuing education may be obtained in the areas of accounting, auditing, or related subjects. In addition, qualifying continuing education may be obtained in any other subject, if it can be demonstrated that the specific educational program contributes to professional competence.
(c) With respect to a county auditor who is a licensee of the California Board of Accountancy, or of the accountancy licensing authority of any other state, or who possesses a certificate issued by the Institute of Internal Auditors, continuing education obtained for purposes of renewal of the license or certificate may be applied to satisfy the requirements of this section.
(Added by Stats. 1997, Ch. 381, Sec. 2. Effective January 1, 1998.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4 - Auditor › ARTICLE 4 - Qualifications for Office › Section 26946.

26946. The provisions of this article shall become effective in only those counties in which, prior to the first day of the period for filing declarations of candidacy for the office of county auditor, the board of supervisors by a unanimous vote, at a regular meeting with all members present, enacts an ordinance adopting the provisions of this article. The ordinance so adopted may be repealed by the board of supervisors at any time.
(Amended by Stats. 1997, Ch. 381, Sec. 3. Effective January 1, 1998.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4.5 - Director of Finance › Section 26970.

26970. Notwithstanding the provisions of Section 24009, at any general or special election, the board of supervisors of general law counties with a population of 170,046 or in excess of 220,000 according to the federal census of 1950, may submit to the electors of the county the question of whether the elective office of county auditor shall be replaced by the appointive office of county director of finance; provided, however, that the board of supervisors shall not submit such question to the electors more often than once in an 11-month period.
(Amended by Stats. 1980, Ch. 404.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4.5 - Director of Finance › Section 26971.

26971. If a majority of the voters voting on the question at such election favor the replacement by the appointive office of county director of finance, the board of supervisors shall appoint the incumbent county auditor as the first director of finance of the county. Thereafter appointments to the office shall be made by the board of supervisors on the basis of merit and fitness according to civil service rules and regulations. The director of finance may be removed or suspended for cause as provided in the civil service rules and regulations.
(Amended by Stats. 1980, Ch. 404.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4.5 - Director of Finance › Section 26972.

26972. The county director of finance shall have all of the powers and duties of the county auditor and the county controller and such other duties as the board of supervisors may prescribe.
(Amended by Stats. 1980, Ch. 404.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 2 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 4.6 - Consolidated Office of Director of Finance › Section 26980.

26980. The board of supervisors of any county may establish the office of director of finance.
(a) The board of supervisors shall submit to the electors of the county the question of whether the office of director of finance shall be established. If a majority of the voters voting on the question at that election favor the establishment of the office, the board of supervisors shall, by ordinance, create the office.
(b) The board of supervisors at that election may also submit to the voters the question of whether the office, if so established, shall be elective, or appointed by the board of supervisors. If a majority of the voters voting on the question favor making the office elective, the board of supervisors shall, in the ordinance creating the office, make it an elective one.
(c) Any person may be appointed by the board of supervisors, or be a candidate for election, to the office of director of finance, consolidated from other offices pursuant to this chapter, if he or she meets the qualifications set forth in Section 26945 or Section 27000.7.
(Amended by Stats. 1995, Ch. 784, Sec. 2. Effective January 1, 1996.)