reglab/statecodes huggingface dataset:
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 4 - Adopted Budget › Section 29093.

29093. (a) A copy of the adopted budget in the format prescribed by the Controller shall be filed by the auditor in the office of the clerk of the board and the office of the Controller not later than December 1 of each year.
(b) (1) If the auditor, after receipt of written notice from the Controller, fails to transmit a copy of the adopted budget within 20 days, the county shall forfeit to the state one thousand dollars ($1,000) to be recovered in an action brought by the Attorney General, in the name of the Controller.
(2) Upon a satisfactory showing of good cause, the Controller may waive the penalty for late filing provided in paragraph (1).
(Amended by Stats. 2009, Ch. 332, Sec. 47. (SB 113) Effective January 1, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 5 - Tax Levy › Section 29100.

29100. (a) On or before October 3 of each year, the board shall adopt by resolution the rates of taxes on the secured roll, not to exceed the 1-percent limitation specified in Article XIII A of the Constitution and Sections 93 and 100 of the Revenue and Taxation Code. For voter-approved indebtedness, the board shall adopt the rates on the secured roll by determining the percentage of full value of property on the secured roll legally subject to support the annual debt requirement. Each rate shall be such as will produce the amount determined as necessary to be raised by taxation on the secured roll after due allowance for delinquency, anticipated changes to the roll, disputed tax revenues anticipated to be impounded pursuant to Section 26906.1, amounts subject to the Community Redevelopment Law (Part 1 (commencing with Section 33000) of Division 24 of the Health and Safety Code), and other available financing sources. The board may adopt a rate for voter-approved indebtedness as will produce an amount determined as appropriate for necessary reserves.
(b) For purposes of this section, “an amount appropriate for necessary reserves” shall be limited to an amount sufficient to accommodate the county’s anticipated annual cashflow needs for servicing the county’s voter-approved debt. The funds reserved may service only the debt for which the extraordinary rate is levied. All interest earned on the amount deposited in the nonspendable, restricted, committed, or assigned fund balance account shall accrue to the same account.
(Amended by Stats. 2011, Ch. 382, Sec. 1.10. (SB 194) Effective January 1, 2012.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 5 - Tax Levy › Section 29100.6.

29100.6. On or before December 1 of each year, each county auditor shall file with the Controller in such form as the Controller directs, a statement of the amounts of exempt values granted for the homeowners’ property tax exemption under subdivision (k) of Section 3 and Section 25 of Article XIII of the Constitution for the county, each city and school district or portion thereof within the county, each special district or subdivision or zone thereof or portion thereof within the county, for which a tax levy is carried on the county assessment roll. The auditor shall therein compute and show the total amount of ad valorem tax loss to the county and the cities and districts resulting from the exemption and the statement shall claim such amount against the state for payment of reimbursement.
(Amended by Stats. 2009, Ch. 332, Sec. 49. (SB 113) Effective January 1, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 5 - Tax Levy › Section 29101.

29101. After adopting the rates, the board shall levy the taxes upon the taxable property of the county in specific sums in terms of the rates so adopted. Each rate is upon the full assessed valuation of property and only upon property which is legally subject to such tax.
(Amended by Stats. 1985, Ch. 751, Sec. 28.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 5 - Tax Levy › Section 29102.

29102. Unless otherwise provided by law, the authority and duties of the county board of supervisors with respect to adopting tax rates and levying of taxes prescribed in this article shall have application to school districts and to special districts, or zones or improvement districts thereof, whose affairs and finances are not under the supervision and control of the county board of supervisors but for which a tax levy is carried on the regular county assessment roll.
If the assessed value of the taxable property in a special district on the unsecured roll exceeds the assessed value of the taxable property on the secured roll, the special district tax rate which is adopted by the board for the secured roll shall be adjusted to an amount which the board determines will meet the estimated annual revenue requirements of the district for both the current and the next succeeding year.
(Amended by Stats. 1985, Ch. 751, Sec. 29.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 5 - Tax Levy › Section 29103.

29103. It shall be the responsibility of the auditor to calculate the several tax rates for the board’s action thereon.
(Amended by Stats. 1985, Ch. 751, Sec. 30.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 5 - Tax Levy › Section 29104.

29104. The board may adopt a rate ending in the next highest fraction of a percent for a fund, or for a group of funds having the same tax base.
Any cash collections resulting from this rate or from an excess resulting from any other cause shall not invalidate the levies.
(Amended by Stats. 1985, Ch. 751, Sec. 31.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 5 - Tax Levy › Section 29106.

29106. In the resolution adopting tax rates, the entity or fund with its corresponding rate shall be classified in any manner sufficient to identify it.
(Amended by Stats. 2011, Ch. 382, Sec. 1.11. (SB 194) Effective January 1, 2012.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 5 - Tax Levy › Section 29107.

29107. The tax rates for property not sufficiently secured as provided in Section 12 of Article XIII of the Constitution are levied in the amounts therein provided and need not be formally levied by the board.
(Amended by Stats. 1981, Ch. 261, Sec. 7.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 5 - Tax Levy › Section 29109.

29109. (a) On or before December 1 of each year, the auditor shall forward to the Controller, in the format prescribed by the Controller, a statement of the rates of taxation, the assessed valuation as shown on the current equalized assessment roll, and the amount of taxes to be levied and allocated pursuant to the Revenue and Taxation Code.
(b) (1) If the auditor, after receipt of written notice from the Controller fails to transmit the statements within 20 days, the county shall forfeit to the state, one thousand dollars ($1,000) to be recovered in an action brought by the Attorney General, in the name of the Controller.
(2) Upon a satisfactory showing of good cause, the Controller may waive the penalty for late filing provided in paragraph (1).
(Amended by Stats. 2009, Ch. 332, Sec. 50. (SB 113) Effective January 1, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 6 - Appropriations and Transfers › Section 29120.

29120. Except as otherwise provided by law, the board and every other county or dependent special district official and person shall be limited in the incurring or paying of obligations to the amounts of the appropriations allowed for each budget unit as originally adopted or as thereafter revised by addition, cancellation, or transfer.
(Amended by Stats. 2009, Ch. 332, Sec. 51. (SB 113) Effective January 1, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 6 - Appropriations and Transfers › Section 29121.

29121. Except as otherwise provided by law, obligations incurred or paid in excess of the amounts authorized in the budget unit appropriations are not a liability of the county or dependent special district, but a personal liability of the official authorizing the obligation.
(Amended by Stats. 2009, Ch. 332, Sec. 52. (SB 113) Effective January 1, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 6 - Appropriations and Transfers › Section 29122.

29122. The board shall not approve a claim and the auditor shall not issue payment for any obligation in excess of that authorized in the budget unit appropriation, except upon an order of a court, for an emergency, or as otherwise provided by law.
(Amended by Stats. 2009, Ch. 332, Sec. 53. (SB 113) Effective January 1, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 6 - Appropriations and Transfers › Section 29124.

29124. (a) If at the beginning of any fiscal year, the budget has not been adopted, the auditor shall approve payments for the support of the various budget units in accordance with the following authorizations:
(1) Except as otherwise provided in subdivision (b), the amounts in the recommended budget, except capital assets, transfer-out, and new permanent employee positions, are deemed appropriated until the adoption of the budget.
(2) Capital assets, transfers-out, and new permanent employee positions are deemed appropriated until the adoption of the budget if specifically approved by the board. For the purposes of this subdivision, the words “new permanent employee positions” do not include any employee positions created in lieu of an employee position that is abolished.
(3) If the recommended budget has not been approved by the board because of an emergency as described in subdivision (a) of Section 29127, the amounts deemed appropriated shall be based on the final budget of the preceding year, excluding assets and transfers-out unless specifically approved by the board.
(b) Notwithstanding any other provision of this section, prior to the adoption of the adopted budget, the board of supervisors may impose expenditure limitations that are more restrictive than those contained in this section.
(Amended by Stats. 2009, Ch. 332, Sec. 54. (SB 113) Effective January 1, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 6 - Appropriations and Transfers › Section 29125.

29125. (a) Transfers and revisions to the adopted appropriations may be made by an action formally adopted by the board at a regular or special meeting as follows:
(1) If between funds, by a four-fifths vote.
(2) If transfers from appropriation for contingencies, by a four-fifths vote.
(3) If between budget units within a fund if overall appropriations are not increased, by a majority vote.
(b)  The board may designate the administrative officer or auditor to approve transfers and revisions of appropriations within a budget unit if the overall appropriations of the budget unit are not increased.
(Amended by Stats. 2009, Ch. 332, Sec. 55. (SB 113) Effective January 1, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 6 - Appropriations and Transfers › Section 29126.

29126. At any regular or special meeting the board may cancel any appropriation in whole or in part that is not needed and transfer the amount canceled to the appropriation for contingencies of the fund from which the appropriation was originally made if there is one, or to any appropriation for contingencies account, or fund, to which the amount canceled may be properly transferred. If there is no appropriation for contingencies in the respective fund, the board may establish one.
(Repealed and added by Stats. 1963, Ch. 1209.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 6 - Appropriations and Transfers › Section 29126.1.

29126.1. At any regular or special meeting the board may cancel any unused appropriation in whole or in part upon determining that the source of funding of the appropriation will be unrealized in whole or part. An offsetting reduction shall be made to the corresponding estimated revenue.
(Amended by Stats. 2009, Ch. 332, Sec. 56. (SB 113) Effective January 1, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 6 - Appropriations and Transfers › Section 29126.2.

29126.2. The auditor may review and issue reports and make recommendations regarding estimated financing sources, or actual financing sources, or both, and the status of appropriations. The auditor shall submit to the board, and any other official the board may designate, a statement showing this information with respect to the condition of each separate budget appropriation and to the condition of estimated financing sources, as the board requires.
(Amended by Stats. 2009, Ch. 332, Sec. 57. (SB 113) Effective January 1, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 6 - Appropriations and Transfers › Section 29127.

29127. After adopting a resolution stating the facts constituting an emergency by a four-fifths vote of the board at any regular or special meeting, the board may appropriate and make the expenditure necessary to meet an emergency in any of the following cases:
(a) Upon the happening of an emergency caused by war, fire, failure or the imminent failure of a water system or supply, flood, explosion, storm, earthquake, epidemic, riot, or insurrection.
(b) For the immediate preservation of order or of public health.
(c) For the restoration to a condition of usefulness of any public property, the usefulness of which has been destroyed by accident.
(d) For the relief of a stricken community overtaken by calamity.
(e) For the settlement of approved claims for personal injuries or property damages, exclusive of claims arising from the operation of any public utilities owned by the county.
(f) To meet mandatory expenditures required by law.
(Amended by Stats. 2009, Ch. 332, Sec. 58. (SB 113) Effective January 1, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 6 - Appropriations and Transfers › Section 29128.

29128. All emergency expenditures shall be paid from any money in the county treasury in any fund from which the expenditure may properly be paid.
(Amended by Stats. 2009, Ch. 332, Sec. 59. (SB 113) Effective January 1, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 6 - Appropriations and Transfers › Section 29130.

29130. At any regular or special meeting, the board by a four-fifths vote may make available for appropriation any of the following fund balances for which the board has authority:
(a)  Restricted, committed, assigned, and unassigned fund balances, excluding the general reserves and nonspendable fund balance.
(b) Amounts that are either in excess of anticipated amounts or not specifically set forth in the budget derived from any actual or anticipated increases in financing sources.
(Amended by Stats. 2011, Ch. 382, Sec. 1.12. (SB 194) Effective January 1, 2012.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 7 - Miscellaneous › Section 29141.

29141. The adopted budget shall include a schedule showing the managerial budget of each service activity financed by a proprietary fund established pursuant to Sections 25260 and 25261. The schedule shall set forth expected operations of the activity in such detail for revenues, expenses, and reserves as will adequately display the nature and the approximate size of its operations. Comparative data as prescribed in Section 29006 shall be provided.
(Amended by Stats. 2009, Ch. 332, Sec. 63. (SB 113) Effective January 1, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 7 - Miscellaneous › Section 29141.1.

29141.1. The property tax bill in the County of Orange shall include a statement with language to the effect that a portion of the taxpayer’s property taxes may be used to implement the county recovery plan to emerge from bankruptcy. This section shall not be required after these revenues are no longer needed for this purpose.
(Added by Stats. 1995, Ch. 745, Sec. 3. Effective January 1, 1996.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 7 - Miscellaneous › Section 29142.

29142. Notwithstanding any other provision of law, when taxes or assessments are collected by the county for any special district, or zone or improvement district thereof, but excluding a school district, the board of supervisors may provide for a collection fee for such services which when collected shall belong to the county and shall be deposited to the credit of the general fund, and shall cover the expense and compensation of such officials of the county in the collection of such taxes and of the interest or penalties thereon, subject to the following:
(a) For taxes covering debt service requirements on any bond or bonds authorized and issued by any such special district, the tax rate fixed to raise such amounts may be fixed by the board of supervisors to include also a percentage of such amounts up to one-fourth of 1 percent thereof.
(b) For taxes covering all purposes of such special districts, other than debt service requirements on bonds, the amount of the collection fees, if any, to be charged by the county shall be fixed by agreement between the board of supervisors and the governing board of such special district and shall not exceed one-fourth of 1 percent of all money collected.
(Amended by Stats. 2009, Ch. 332, Sec. 64. (SB 113) Effective January 1, 2010.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 7 - Miscellaneous › Section 29143.

29143. Any unencumbered balance remaining to the credit of any appropriation shall lapse at the end of the fiscal year and shall revert to the available balance of the fund from which appropriated.
(Repealed and added by Stats. 1963, Ch. 1209.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 1 - Budget and Tax Levy › ARTICLE 7 - Miscellaneous › Section 29144.

29144. All commitments covered by the restricted, committed, or assigned fund balance encumbrances account at fiscal yearend are appropriated for the succeeding fiscal year.
(Amended by Stats. 2011, Ch. 382, Sec. 1.13. (SB 194) Effective January 1, 2012.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 1 - General › Section 29300.5.

29300.5. (a) Notwithstanding any other provisions of law, for the 1993–94 fiscal year, unreserved and undesignated fund balances in county or city and county special funds may be transferred to the county or city and county general fund for the general purposes of the county or city and county, provided that the special fund was created pursuant to Sections 41901 and 41902 of the Public Resources Code.
(b) Notwithstanding any other provision of law, the legislative body of a county or city and county, which also acts as the legislative body of a special district, commencing with the 1993–94 fiscal year, may make transfers of unreserved and undesignated fund balances from the special district to the general fund of the county or city and county for the general purposes of the county or city and county, provided that the district contributed to the Special District Augmentation Fund during the 1990–91 fiscal year and received no distribution from that fund in the same fiscal year.
(c) No provision of this section shall be construed to permit the legislative body of a county or city and county to make transfers from a local hospital district, as described in Division 23 (commencing with Section 32000) of the Health and Safety Code, a water agency that does not sell water at retail other than an agency the primary function of which, as determined on the basis of total revenues, is flood control, a transit district, a police protection district formed pursuant to Part 1 (commencing with Section 20000) of Division 14 of the Health and Safety Code, a district engaged in fire protection activities, or a special district that was a multicounty special district as of July 1, 1979.
(d) A transfer of moneys pursuant to this section shall be authorized by a resolution adopted by a majority vote of the board of supervisors, specifying each fund and the amount of moneys in those funds that are to be transferred to the general fund.
(e) A transfer of moneys pursuant to this section shall not result in a county or city and county imposing or increasing any fee, assessment, or other charge to replace the moneys transferred to the general fund of the county or city and county.
(Added by Stats. 1993, Ch. 905, Sec. 3. Effective October 8, 1993.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 1 - General › Section 29302.

29302. If by law a tax is required or permitted to be levied at one uniform rate on all the taxable property in the county for the purpose of creating, replenishing, or contributing to a fund for particular and specified purposes, the board of supervisors may add the tax rate for such fund to the general fund tax rate for the purpose of simplifying the accounting, and the expenditures authorized to be paid from the special fund may be paid from the general fund by appropriations therefrom. The total appropriated from the general fund for the expenditures authorized to be paid from the special fund shall not exceed the total which would have been received if the special tax had been levied and collected separately.
Any money from sources other than taxation required by law to be deposited in the special fund shall be deposited in the general fund and appropriated for the purposes for which expenditures are required to be made from the particular fund.
Any appropriation made from the general fund instead of from a special fund shall not be less than the amount required to be provided in the special fund and shall be used only for the particular purposes for which the special fund is required to be used.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 1 - General › Section 29303.

29303. This section does not apply to the sale by counties of bonds purchased as investments. Whenever any bonds issued by any county or by any school, drainage, or other district in any county, whose accounts are required by law to be kept by the county auditor and treasurer, are sold at a premium or with accrued interest, or both, the amounts received for the premiums and accrued interest shall be deposited in the debt service fund of the county or district unless it is expressly provided by law that they be deposited in some other fund.
Interest earned by investment of proceeds of bonds which are authorized after the effective date of the amendment to this section adopted at the 1963 Regular Session of the Legislature shall be deposited in the debt service fund of the county or district unless it is expressly provided by law that such interest be deposited in some other fund or unless some other disposition of such interest is authorized by the resolution which authorized such bonds. This paragraph does not apply to the proceeds of bonds issued by any school district.
(Amended by Stats. 1963, Ch. 1185.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 1 - General › Section 29304.

29304. Whenever any special assessment or special assessment taxes are levied upon land or real property by any city, county, district or other public corporation, officer, or body, and the same are to be collected by the county or any county officer, whether acting as a county officer or as an ex officio officer of the city, district, public corporation, officer, or body, there shall be added to the amount of the special assessment or special assessment tax an amount fixed by agreement between the county and city, district, public corporation, officer, or body for each special assessment or special assessment tax to be collected. An equal part of such charge shall be collected with each installment of such special assessment or special assessment tax and shall be deducted by the county officer collecting the tax and by him be paid into the general fund of the county.
(Added by Stats. 1957, Ch. 1359.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 2 - Revolving Funds › Section 29320.

29320. As used in this article, “officer of the county” includes any elective or appointive officer of a county and any person in charge of any office, department, service, or institution of the county, or a division or branch thereof.
(Amended by Stats. 2012, Ch. 470, Sec. 33. (AB 1529) Effective January 1, 2013.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 2 - Revolving Funds › Section 29321.

29321. The board of supervisors may establish a revolving fund for the use of any officer of the county by adopting a resolution setting forth: (a) the necessity for the fund, (b) the office, department, service, or institution for which the fund is available, and (c) the amount of the fund, which shall not exceed two hundred fifty thousand dollars ($250,000).
(Amended by Stats. 2000, Ch. 506, Sec. 19. Effective January 1, 2001.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 2 - Revolving Funds › Section 29321.1.

29321.1. The board of supervisors may, by ordinance or resolution, authorize the county auditor to perform the functions of the board in establishing, increasing, reducing, or discontinuing any of the revolving funds provided for in this article. In the event that the board authorizes the county auditor to perform such functions of the board, the county auditor shall (a) be subject to the same requirements and limitations otherwise prescribed for the board in this article, (b) in lieu of acting by resolution, act by signed statement having the same content otherwise prescribed in this article for resolutions, and (c) render a written report to the board at the end of each fiscal year identifying the revolving funds in existence during the fiscal year, the amount of such fund, and the officer using the fund.
(Added by Stats. 1976, Ch. 202.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 2 - Revolving Funds › Section 29323.

29323. Before any money is withdrawn from the county treasury to be placed in the revolving fund, the officer for whose use the fund is created shall file with the clerk of the board of supervisors a bond executed by himself as principal and by an admitted surety insurer, in an amount equal to that of the revolving fund. The bond shall be conditioned upon the faithful administration of the fund and upon the willingness and ability of the principal to account for and pay over the fund upon demand of the board of supervisors at any time.
In lieu of the bond provided in the preceding paragraph, any officer of the county required by statute to furnish an official bond, and any county which purchases and maintains a blanket bond on all or certain of its employees not otherwise required by statute to provide a bond, may cause such a bond or bonds to be issued or amended by endorsement to be conditioned, in addition to its other provisions, upon the faithful administration of the revolving fund and upon the willingness and ability of the principal, or principals, for whose use such a fund or funds have been established, as the case may be, to account for and pay over the fund or funds upon demand of the board of supervisors at any time.
(Amended by Stats. 1955, Ch. 1877.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 2 - Revolving Funds › Section 29324.

29324. Upon the filing of the required bond the auditor shall draw his warrant in favor of the officer for whose benefit the revolving fund is created, and the treasurer shall pay the warrant.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 2 - Revolving Funds › Section 29325.

29325. The officer may be authorized to use the fund for making change, when necessary in carrying on his official work.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 2 - Revolving Funds › Section 29326.

29326. The officer shall not be authorized to expend any portion of the revolving fund except for services or material which are a legal charge against the county.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 2 - Revolving Funds › Section 29327.

29327. Any expenditure in excess of one dollar ($1) shall not be made unless a receipt is obtained, setting forth the date, purpose of the expenditure, and the amount expended.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 2 - Revolving Funds › Section 29328.

29328. Demand shall be made upon the county for reimbursement of the fund in the same manner that other demands are made and shall be supported by receipts. All sums received in satisfaction of the demands shall be returned to the revolving fund.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 2 - Revolving Funds › Section 29329.

29329. Upon demand of the auditor or board of supervisors, the officer entrusted with the fund shall give an account of the fund.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 2 - Revolving Funds › Section 29330.

29330. The board may at any time increase, reduce or discontinue any revolving fund established by its order. If the revolving fund is ordered reduced, the officer using it shall immediately return to the county treasurer the amount necessary to reduce the fund as ordered by the board. If the fund is discontinued, the officer shall immediately refund it to the county treasurer. A reasonable time shall be allowed the officer to reimburse himself by demand on the county for expenditures legally made from the fund. If the revolving fund is ordered increased, the officer entrusted with the fund shall comply with the provisions of this article relative to the amount of the fund as increased by the board.
(Amended by Stats. 1961, Ch. 25.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 2 - Revolving Funds › Section 29331.

29331. The board of supervisors in any county having more than 900,000 population may, in addition to any other revolving fund, establish a revolving fund to be used by the purchasing agent of the county in paying for services, materials and articles of personal property which he is authorized by law to purchase and which constitute a legal charge against the county. When any materials or articles of personal property designed for building construction work are purchased from the revolving fund provided for in this section, such materials or articles of personal property shall be used only in connection with repairs to existing structures. Such revolving fund may be fixed in an amount sufficient to enable the purchasing agent to meet the cost of the services, materials and articles of personal property purchased by him. In all other respects, the provisions of this article shall apply to the revolving fund provided for in this section.
(Added by Stats. 1947, Ch. 555.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 2 - Revolving Funds › Section 29332.

29332. In any county having more than 50,000 population, the board of supervisors may establish a revolving fund to be used by the purchasing agent, or other authorized officer, to maintain a stock of general office supplies for the use of the several county departments. The fund shall not exceed five thousand dollars ($5,000). In all other respects, the provisions of this article shall apply to the revolving fund provided for in this section.
(Added by Stats. 1955, Ch. 564.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 2 - Revolving Funds › Section 29333.

29333. In any county having a population of over 200,000 according to the 1950 federal census, the board of supervisors may establish a revolving fund not to exceed five thousand dollars ($5,000) to be used for the benefit of all county departments. The fund shall be administered by an officer designated by the board, and shall be used to pay for services and supplies which county officers are authorized to purchase, and to meet other expenses county officers are authorized to incur, which constitute a legal charge against the county. The officer charged with administering the fund shall obtain a receipt for each disbursement and periodically shall file such receipts with the county auditor or controller to obtain reimbursement to the fund.
The officer administering the fund shall be bonded as provided in Section 29323. The board of supervisors may establish a procedure by which officers of county departments may submit requests to the officer administering the fund for payment of authorized expenses incurred by them.
In all other respects, the provisions of this article shall apply to the revolving fund provided for in this section.
(Amended by Stats. 1968, Ch. 254.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 2 - Revolving Funds › Section 29334.

29334. The board of supervisors in any county having a population of over 1,400,000, as determined by the 1970 federal census, may, in addition to any other revolving fund, establish a revolving fund to be used by the director of the county department established for the administration of aid and services provided pursuant to Division 9 (commencing with Section 10000) of the Welfare and Institutions Code. Such revolving fund shall be for the purpose of administering payments to meet the immediate or emergent needs of persons entitled to aid or services under the provisions of Division 9 of the Welfare and Institutions Code, and may be fixed by the board of supervisors in an amount sufficient to enable the director of the county department to meet the immediate and emergent needs of the persons entitled thereto. In all other respects, the provisions of this article shall apply to the revolving fund provided for in this section.
(Amended by Stats. 1981, Ch. 460, Sec. 1.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 3 - Salary Fund › Section 29350.

29350. All fees directed to be paid into the county treasury shall be set apart as a separate salary fund, and shall be applied to the payment of salaries.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 3 - Salary Fund › Section 29351.

29351. If in the opinion of the auditor the fees to be collected are not sufficient to pay salaries, the board of supervisors at the time the tax levy is made shall estimate the deficiency and raise it by direct taxation in the same manner as other funds. The proceeds of the tax so levied shall be paid into the salary fund.
(Added by Stats. 1947, Ch. 424.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 4 - County Officers Cash Difference Fund › Section 29370.

29370. The board of supervisors may establish a county officers cash difference fund for the use of any county officer or administrative head of any county department handling county funds by adopting a resolution setting forth the amount of the fund. Certified copies of the resolution shall be transmitted to the county auditor and to each county officer or administrative head of a county department who has such fund.
(Amended by Stats. 2012, Ch. 470, Sec. 34. (AB 1529) Effective January 1, 2013.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 4 - County Officers Cash Difference Fund › Section 29370.1.

29370.1. (a) As an alternative to Section 29370, the board of supervisors may, by resolution, authorize the county auditor to perform the functions of the board in establishing, increasing, reducing, or discontinuing any county officers cash difference fund.
(b) The resolution adopted by the board of supervisors may set the amount of the fund. If the board of supervisors adopts the resolution, the county auditor shall do all of the following:
(1) Be subject to the same requirements and limitations otherwise prescribed for the board of supervisors in this article.
(2) In lieu of acting by resolution, act by signed statement having the same content otherwise prescribed in this article for resolutions.
(3) Render a written report to the board of supervisors at the end of each fiscal year identifying the cash difference funds in existence during the fiscal year, the amount of those funds, and the officer using the fund. The board of supervisors may require the county auditor to give an account of the cash difference fund at any other time.
(c) The county auditor shall send a copy of his or her signed statement to each county officer or administrative head of a county department who has the fund.
(Amended by Stats. 2012, Ch. 470, Sec. 35. (AB 1529) Effective January 1, 2013.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 4 - County Officers Cash Difference Fund › Section 29371.

29371. If the board elects to establish a cash difference fund, it shall by the same resolution also establish an overage fund for the use of each county officer or administrative head of a county department affected.
(Amended by Stats. 2012, Ch. 470, Sec. 36. (AB 1529) Effective January 1, 2013.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 4 - County Officers Cash Difference Fund › Section 29372.

29372. Upon the adoption of the resolution, the auditor shall draw a warrant in favor of the county officer or administrative head of a county department in the amount set forth in the resolution, and the treasurer shall pay the warrant. The county officer or administrative head of a county department shall use this fund only for cash deficits pursuant to this article.
(Amended by Stats. 2012, Ch. 470, Sec. 37. (AB 1529) Effective January 1, 2013.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 4 - County Officers Cash Difference Fund › Section 29373.

29373. Any person in any county office or department in which a cash difference fund has been established who receives and disburses money placed in the person’s custody as directed by law or by official authority, shall render a written report to the county officer or administrative head of a county department at the close of each business day, setting forth the exact sum of any cash deficit or overage in the person’s account for that day. Failure to report any cash deficit or overage at the close of the business day in which it occurred is a violation of this article.
(Amended by Stats. 2012, Ch. 470, Sec. 38. (AB 1529) Effective January 1, 2013.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 4 - County Officers Cash Difference Fund › Section 29373.1.

29373.1. The cash difference fund when authorized by resolution of the board of supervisors may be used to increase the amount tendered to any county officer so as to equal the amount due the county, for any account when a difference in an amount of ten dollars ($10) or less exists. A record of that use shall be maintained, containing sufficient information to identify the account, identify the person making the payment which was not equal to the amount due the county, and show the amount of the difference.
(Amended by Stats. 1983, Ch. 1224, Sec. 1.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 4 - County Officers Cash Difference Fund › Section 29374.

29374. If a cash deficit is reported to the county officer or administrative head of a county department, the county officer or administrative head shall immediately reimburse the cash charged to the person in the amount of the cash deficit. The reimbursement shall not exceed the amount in the cash difference fund unless that fund is replenished by the board of supervisors, and in any event is not to exceed the sum appropriated by the board.
(Amended by Stats. 2012, Ch. 470, Sec. 39. (AB 1529) Effective January 1, 2013.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 4 - County Officers Cash Difference Fund › Section 29375.

29375. If an overage is reported to the county officer or administrative head of a county department involved, the county officer or administrative head shall immediately deposit the overage in the overage fund in the county treasury.
(Amended by Stats. 2012, Ch. 470, Sec. 40. (AB 1529) Effective January 1, 2013.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 4 - County Officers Cash Difference Fund › Section 29375.1.

29375.1. When an amount paid to any county officer exceeds the amount due the county for any account, and such excess does not exceed ten dollars ($10), the officer may deposit the excess in the overage fund in the county treasury. If the excess is not so deposited, it shall be refunded to the person making the payment.
(Amended by Stats. 1983, Ch. 1224, Sec. 2.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 4 - County Officers Cash Difference Fund › Section 29376.

29376. Each county officer or administrative head of a county department having a cash difference fund shall upon demand of the auditor or the board of supervisors give an account of the cash difference fund.
(Amended by Stats. 2012, Ch. 470, Sec. 41. (AB 1529) Effective January 1, 2013.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 4 - County Officers Cash Difference Fund › Section 29377.

29377. If the cash difference fund becomes exhausted, the county officer or administrative head of a county department involved may make a written application to the board of supervisors to have it replenished. In the application, the county officer or administrative head shall itemize each cash deficit as to amount, date of occurrence, and the name of the person whose account was reimbursed from the fund.
(Amended by Stats. 2012, Ch. 470, Sec. 42. (AB 1529) Effective January 1, 2013.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 4 - County Officers Cash Difference Fund › Section 29378.

29378. Upon application the board may replenish the cash difference fund by resolution directing the county auditor to draw his special warrant for that purpose upon the general fund. The treasurer shall pay the warrant to the person designated in the resolution.
(Amended by Stats. 1959, Ch. 177.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 4 - County Officers Cash Difference Fund › Section 29379.

29379. The board may at any time discontinue the cash difference fund. If the cash difference fund is discontinued, the county officer or administrative head of a county department shall immediately give an account thereof and deposit any balance in that fund into the county general fund.
(Amended by Stats. 2012, Ch. 470, Sec. 43. (AB 1529) Effective January 1, 2013.)
2023 California Code › Government Code - GOV › TITLE 3 - GOVERNMENT OF COUNTIES › DIVISION 3 - FINANCIAL PROVISIONS › CHAPTER 2 - Funds › ARTICLE 4 - County Officers Cash Difference Fund › Section 29380.

29380. At the end of the fiscal year the board shall transfer any money in an overage fund to the county general fund.
(Added by Stats. 1947, Ch. 424.)