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California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1114.1 - Asset and Other Debit Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Cash
Inventory of materials and supplies
Imprest cash
Investments
Cash with fiscal agents
Advances to working capital funds
[FNa1] Taxes receivable
Land
[FNa1] Allowance for uncollectible
								  taxes
Structures and improvements
Assessments receivable
Equipment
Assessments receivable
								  -delinquent
Construction in progress
Accounts receivable
Future loan repayment requirements
Allowance for uncollectible
								  accounts
Future bond redemption requirements
Advances receivable
Deposits from others
Bonds authorized -unissued
__________
* Optional
						accounts.
1.
						Amendment filed 9-16-70; effective thirtieth day thereafter (Register 70, No.
						38).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1114.2 - Liability Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Warrants payable
Deposits from others
Accounts payable
Loans payable -deferred
Loans payable
Bonds payable -deferred
Bonds payable
Interest payable -deferred
Interest payable
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1114.3 - Equity Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Reserves (Designate)
Fund balances
Investment in general fixed
								  assets
General Fund balance
Other fund balances
1.
						Amendment filed 9-16-70; effective thirtieth day thereafter (Register 70, No.
						38).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1114.4 - Operating and Budgetary Control Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Expenditures
Estimated loan proceeds
Estimated revenues
Revenues
Encumbrances
Appropriations
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1114.5 - Revenue Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Taxes
Property taxes--current--secured
Special
								district augmentation fund
Property taxes--current--unsecured
Property
								assessments
Property taxes--prior--secured
Penalties
								and costs on delinquent taxes
Property taxes--prior--unsecured
(b) Licenses and Permits
Construction permits
Other licenses and
								permits
Zoning permits
(c) Fines, Forfeits and Penalties
Fines
Forfeits and penalties
(d) Revenue from Use of Money and Property
Interest
Royalties
Rents and concessions
(e) Aid from Other Governmental Agencies
State aid for construction
State-other
Homeowners' property tax relief
Federal aid
								for construction
Business inventory property tax
								relief
Federal-other
Other governmental agencies
(f) Charges for Current Services
Communication services
Road and street
								services
Legal services
Health fees
Personnel services
Mental health
								services
Planning and engineering
								services
Educational services
Purchasing fees
Library services
Agricultural services
Park and recreation
								services
Law enforcement services
Other services
								(Designate)
(g) Other Revenues
Contributions from private
parties Revenue
								applicable to prior years
Premium and accrued interest on bonds
								issued
Sale of fixed assets
Other sales
Revenue from discontinued
								districts
Other
1.
						Amendment of subsection (e) filed 9-16-70; effective thirtieth day thereafter
						(Register 70, No. 38).
2. Amendment filed 1-15-80 as an emergency;
						effective upon filing (Register 80, No. 3). A Certificate of Compliance must be
						filed within 120 days or emergency language will be repealed on
						5-15-80.
3. Certificate of Compliance filed 3-27-80 (Register 80,
						No. 13).
Note: Authority cited and Reference: Section
						  53891,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 9 - Other Districts › Section 1114.6 - Expenditure Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Salaries and Employee Benefits
Salaries and wages
Employee group
								insurance
Retirement
(b) Services and Supplies
Agricultural
Maintenance--structures
								improvements and grounds
Clothing and personal supplies
Communications
Medical, dental and
								laboratory supplies
Food
Household expense
Memberships
Insurance
Miscellaneous expense
Office expense
Rents and
								leases--structures, improvements and grounds
Professional and specialized services
Publications and legal notices
Small tools
								and instruments
Rents and leases--equipment
District
								special expense
Maintenance--equipment
Transportation and
								travel
Utilities
(c) Other Charges
Contributions to other agencies
Rights of
								way
Repayments--long-term debt
Taxes and
								assessments
Interest-long-term debt
Expenditures
								applicable to prior years
Interest on notes and warrants
Judgments and damages
(d) Fixed Assets
Land
Equipment
Structures and improvements
(e) Expenditure Transfers and Reimbursements
Costs applied
1.
						Amendment of subsection (e) filed 8-5-76; effective thirtieth day thereafter
						(Register 76, No. 32).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 10 - Redevelopment Agencies › Section 1115.1 - Application

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The provisions of this Article are prescribed for all
						redevelopment agencies which are required to report to the State Controller
						under Section
						12463.1 of
						the Government Code.
1.
						Repealer of Article 10 (Section
						1115) and new Article 10 (Section
						1115.1-1117.5) filed 6-28-78;
						designated effective 7-1-78 per Section
						99243,
						Public Utilities Code (Register 78, No. 26). For prior history, see Register
						70, No. 38.
Note: Authority cited: Section
						  53891,
						  Government Code. Reference: Section
						  99243,
						  Public Utilities Code and Section
						  53891,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 10 - Redevelopment Agencies › Section 1115.2 - Accounting Approach

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The accounting system prescribed is traditional fund
						accounting used by governmental agencies for general operations. The
						redevelopment project is the accounting entity. Accordingly, the prescribed
						accounting system shall be used to account for the general operations of each
						redevelopment project.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 10 - Redevelopment Agencies › Section 1115.3 - Accounting Basis

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The basis of accounting shall be that appropriate to the
						type of fund as determined by reference to, "Governmental Accounting, Auditing,
						and Financial Reporting" (MFOA) and the "Industry Audit Guide--Audits of State
						and Local Governmental Units" (AICPA).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 10 - Redevelopment Agencies › Section 1115.4 - Project Funds

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
All activity of the redevelopment agency is accounted for
						by project. The standard funds and account groups applicable to governmental
						agencies are also applicable to redevelopment projects. Section
						1116 lists and defines the minimum
						funds and account groups to be used by redevelopment projects. Should an
						activity of a redevelopment project meet the criteria established by GAAFR for
						use of other funds (e.g. Enterprise, Intragovernmental Service, Capital
						Projects, Trust and Agency, Special Revenue or Special Assessment) the agency
						may use such funds if approved in writing by the State Controller's
						Office.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 10 - Redevelopment Agencies › Section 1115.5 - Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Each redevelopment project will select from the chart of
						accounts those accounts needed to adequately account for its financial position
						and results of operations. Revenues are classified by source and expenditures
						by function and object.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 10 - Redevelopment Agencies › Section 1115.6 - Subaccounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Agencies which need or desire more project detail than is
						provided by the chart of accounts may use supplementary accounts, subject to
						the requirement that each such account must be identified with a required
						account by either number or title, in order that transactions can be reported
						in a uniform manner.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 10 - Redevelopment Agencies › Section 1115.7 - Fixed Assets

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Redevelopment agencies exist to facilitate improvements
						in designated areas. To accomplish this they engage in planning, clearance,
						construction and reconstruction activities, expenditures for which are normally
						capitalized. However, such improvements are held by the agency for disposal
						rather than agency use. Section
						1115.8 provides accounting
						alternatives for these activities. The Fixed Asset Group of Accounts for
						projects will contain relatively minor acquisitions which are to be utilized by
						the project. A redevelopment agency which acquires fixed assets using funds of
						more than one project may maintain accounting control by use of an agency-wide
						fixed asset group of accounts. In the event an agency elects to use an
						agency-wide Fixed Asset Group of Accounts the investment in fixed assets must
						be distributed to individual projects for year-end reporting purposes. The
						distribution may be made by either worksheet or formal journal entry. If a
						formal journal entry is used, a reversing journal entry would be made at the
						beginning of the subsequent fiscal year. Definitions and accounting procedures
						are those described in "Accounting for General Fixed Assets" published by the
						State Controller's Office.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 10 - Redevelopment Agencies › Section 1115.8 - Land and Improvements Held for Disposal

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
At the option of the redevelopment agency, such costs may
						be accounted for as (1) period charges or (2) Investments--Land and
						Improvements Held for Disposal. If an agency elects to use option (2) such
						investments will be stated at lower of cost or market value. In addition Annual
						Reports of Financial Transactions submitted to the State Controller will
						include an analysis of changes in the investments account balance. Such
						analysis shall be in the format and contain the information required by the
						State Controller.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 10 - Redevelopment Agencies › Section 1115.9 - Premium/Discount on Long Term Debt

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The agency may either:
(1) Record premium on the sale of bonds as a
					 revenue of the project and discount as a project charge in the year of sale,
					 or
(2) Capitalize premium and
					 discount and amortize them during the life of the bonds.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 10 - Redevelopment Agencies › Section 1115.10 - Budgetary Accounting

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Budgetary accounting is not a requirement of the system
						and such accounts are not included in the chart of accounts. Agencies desiring
						to incorporate budgetary information into the system may use the control
						accounts:
(1) Estimated
					 Revenue
(2)
					 Appropriations
(3)
					 Encumbrances
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 10 - Redevelopment Agencies › Section 1116 - Funds and Account Groups

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The funds and account groups defined in this Section are
						prescribed for use by agencies in the accounting situations indicated.
(a) Redevelopment Clearing. The fund used to
					 temporarily account for transactions not conveniently posted directly to a
					 project. All such entries are subsequently allocated and transferred to
					 appropriate project funds. (Use of this fund is optional).
(b) Project Fund. The fund used to account
					 for all current assets and liabilities, investments, revenues and expenditures
					 of a project.
(c) Debt Service
					 Fund. The fund used to account for the payment of interest and principal on
					 long-term debt. This is the special fund referred to in the Health and Safety
					 Code to which tax increment monies are allocated and paid.
(d) Long Term Debt Group of Accounts. A
					 self-balancing group of accounts used to record and fairly present a project's
					 liability for long-term debt at any time from date of issuance until the debt
					 is retired.
(e) General Fixed Asset
					 Group of Accounts. A self-balancing group of accounts used to present the cost,
					 or assigned value in lieu of cost, of fixed assets owned by the redevelopment
					 project.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 10 - Redevelopment Agencies › Section 1117.1 - Asset and Other Debit Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Cash
Due from Project Fund
Imprest Cash
Due from Clearing Fund
Cash with fiscal agents
Investments
Accounts receivable
Structures and Improvements
Accrued interest receivable
Equipment
Loans receivable
Future long term debt principal
								  requirements
Contracts receivable
Minimum lease payments receivable
Tax increments receivable
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 10 - Redevelopment Agencies › Section 1117.2 - Liability Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Accounts payable
Due to Clearing Fund
Interest payable
Tax Allocation bonds payable
Tax anticipation notes payable
Revenue bonds payable
Loans payable
Long-term loans
Due to Project Fund
Unamortized premium/discount
on long term debt
Unearned Lease Finance Charges
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 10 - Redevelopment Agencies › Section 1117.3 - Equity Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Reserves (designate)
Fund Balances
Investment in general fixed
								  assets
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 10 - Redevelopment Agencies › Section 1117.4 - Revenue Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Tax Increment revenue
Sale of other assets
Sale of bonds
Grants -Federal
Long term debt proceeds
Grants -State
Premium on bonds
Grants -Other
Rental income
Other income
Sale of real estate
Gain or loss on sale of land and improvements
								  held for disposal
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 3 - Accounting Procedures for Special Districts › Article 10 - Redevelopment Agencies › Section 1117.5 - Expenditure Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Administration costs
Site clearance costs
Legal services
Project improvement costs
Planning, survey and design
Disposal costs
Real estate purchases
Rehabilitation costs
Acquisition expense
Rehabilitation grants
Operation of acquired property
Interest expense
Relocation costs
Long term debt principal payments
Relocation payments
Fixed asset acquisitions
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 4 - Budgeting Procedures for Special Districts › Article 1 - General Plan › Section 1121 - Districts Included

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Section
						53065, Government Code, states that
						provisions of law relating to budgets which apply to counties shall also apply
						to any district whose governing body is the board of supervisors or for which
						the county fiscal officers are ex officio fiscal officers, except:
(a) School districts
(b) Districts in two or more
					 counties
(c) Where such matters are
					 otherwise provided by law
Section
						29010 of
						the Government Code provides that the budget document shall include special
						districts whose affairs and finances are under the supervision and control of
						the county board of supervisors.
1. New
						Subchapter 4 (Sections
						1121-1127) filed 2-29-68; effective
						thirtieth day thereafter (Register 68, No. 9).
Note: Authority cited: Section
						  30200,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 4 - Budgeting Procedures for Special Districts › Article 1 - General Plan › Section 1122 - Budget Approach

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
District budgets follow the basic county budgeting
						concept. The total available fund balance is applied against the total fund
						requirement, the difference being the amount to be raised by property taxation
						for that fund. A distinction is made between appropriations, against which
						expenditures may be made, and reserve provisions, amounts to be raised but
						which are unavailable for expenditure during the budget
						period.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 4 - Budgeting Procedures for Special Districts › Article 1 - General Plan › Section 1123 - Funds and Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Each district budget shall be in terms of the applicable
						fund and account titles prescribed by the State Controller for special
						districts in Sections
						1031.1-1114.6, inclusive of the
						California Administrative Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 4 - Budgeting Procedures for Special Districts › Article 1 - General Plan › Section 1124 - Forms

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Forms available for use in the presentation of district
						budgets are:
Schedule
Contents
11
Summary of district budgets
12
Fund balance available
13
District budget detail
13 continuation
Continuation of appropriation detail of Schedule
								  13
14
Detail of provision for reserves
15
Bond fund expenditure status
16
School district debt service
								  requirements
1.
						Amendment filed 6-6-80; effective thirtieth day thereafter (Register 80, No.
						23).
Note: Authority cited and Reference: Section
						  30200,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 4 - Budgeting Procedures for Special Districts › Article 1 - General Plan › Section 1125 - Standard Format

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Under the standard arrangement a separate Schedule 13 is
						prepared for each district. The appropriate elements are then collected for all
						districts on Schedules 11, 12, 14 and 15. All schedules are necessary to
						present the complete budget of any given district.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 4 - Budgeting Procedures for Special Districts › Article 1 - General Plan › Section 1126 - Schedule 13b Represents an Alternative to Schedule 13a. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 6-6-80; effective thirtieth day thereafter (Register 80, No.
						23).
Note: Authority cited and Reference: Section
						  30200,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 4 - Budgeting Procedures for Special Districts › Article 1 - General Plan › Section 1127 - Debt Service

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Long-term principal and interest requirements for
						districts under the board of supervisors must be included in the appropriations
						listed on Schedule 13. Similarly, debt service reserves must be shown on 14.
						Debt service requirements for school districts are not required to be included.
						However, for counties wishing to include these requirements in the budget
						document as a matter of public information, Schedule 16 has been
						provided.
1.
						Amendment filed 6-6-80; effective thirtieth day thereafter (Register 80, No.
						23).
Note: Authority cited and Reference: Section
						  30200,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 5 - Minimum Audit Requirements and Reporting Guidelines for Special Districts › Section 1131.1 - Introduction

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The following
				  audit requirements are not intended to be a comprehensive audit program or
				  check list of things to be completed during a special district audit. This is
				  intended to include only the minimum requirements which the State Controller
				  must prescribe pursuant to Section
				  26909 of
				  the Government Code.
The county auditor or professional independent certified
					 public accountant or public accountant undertaking an audit of a California
					 Special District should:
(1) Have
				  sufficient knowledge and training to enable him to comply with generally
				  accepted auditing standards.
(2)
				  Have a thorough knowledge of the fundamental principles of governmental
				  accounting, including both fund accounting and enterprise accounting, and
				  governmental auditing.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 5 - Minimum Audit Requirements and Reporting Guidelines for Special Districts › Section 1131.3 - Audit Report Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  The report shall state whether the financial statements are presented in
				  accordance with generally accepted principles of accounting and the State
				  Controller's Minimum Audit Requirements and Reporting Guidelines.
(b) The report shall state whether such
				  generally accepted accounting principles have been observed in the current
				  period in relation to the preceding period.
(c) Informative disclosures in the financial
				  statements are to be regarded as reasonably adequate unless otherwise stated in
				  the report.
(d) The audit report
				  shall contain an opinion regarding the fairness of the financial statements as
				  enumerated by the State Board of Accountancy Rules 58.1 and 58.2. The types of
				  opinions that may be expressed are:
(1) an
				  unqualified opinion
(2) a qualified
				  opinion
(3) an adverse
				  opinion
(4) a disclaimer of
				  opinion
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 5 - Minimum Audit Requirements and Reporting Guidelines for Special Districts › Section 1131.4 - Audit Report Format

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) It
				  is suggested that the audit report be prepared in accordance with the following
				  general format. Supplementary information such as schedules, comments, and
				  statistical table are optional and often enhance the usefulness of a report.
(1) Title page
(2) Table of contents
(3) Scope, opinion and other necessary
				  paragraphs
(4) Basic financial
				  statements of each fund:
(A) Balance
				  sheet
(B) Statement of revenues and
				  expenditures
(C) Statement of
				  changes in fund balance
(D)
				  Statement of changes in financial position (enterprise activities
				  only)
(E)
				  Footnotes
(5)
				  Supplementary information
(A) Schedules
1. Fixed asset detail
2. Bonded debt detail
3. Investment detail
4. Revenue detail
5. Expense or expenditure
				  detail
(6)
				  Other schedules
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 5 - Minimum Audit Requirements and Reporting Guidelines for Special Districts › Section 1131.5 - A Management Letter is Required

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
It is understood that management has the responsibility for
					 establishing internal controls and checks. The auditor, however, shall prepare
					 and forward to management, the governing body, and all required recipients of
					 the audit report, a separate letter containing suggestions and recommendations
					 relating to opportunities for improvement in the district's accounting and
					 financial controls. Further, this management letter shall be used to comment on
					 the action or lack of action taken regarding suggestions made in a prior year
					 letter.
It is not intended that this management letter communicate
					 only negative comments. The auditor shall state when proper internal controls
					 are established and in operation. Further remarks concerning proper accounting
					 and reporting practices may be included.
Note: Authority cited: Section
						26909(b),
						Government Code. Reference: Sections
						6505 and
						26909(b),
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.1 - Application

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Forms listed in this Article shall be used by all county
						tax collectors and redemption officers.
1. New
						subchapter 6 (§§
												1136.1 through
						1136.40) filed 12-16-70; effective
						thirtieth day thereafter (Register 70, No. 51).
Note: Authority cited: Section
						  30301,
						  Gov. Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.2 - References

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The number shown parenthetically at the end of each
						Section refers to the section in "Reference Manual, County Tax Collectors and
						Redemption Officers," issued by the State Controller, where that form is
						illustrated.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.3 - Delinquent Tax Notice-Certificate of Intent to Sell Real Property to the State

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A newspaper notice, published on or before June 8,
						drawing attention of tax collector's intent to sell real property to the State,
						the taxes, of which, remain unpaid. This notice should immediately precede the
						"Notice of Intent to Deed." (2131)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.4 - Notice of Intent to Deed to the State

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Published in newspaper on or before June 8 and is tax
						collector's notice of intent to deed to the State all property upon which taxes
						have been unpaid five years after property was sold to the State.
						(2220)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.5 - Parcel Numbering System Explanation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Explains parcel numbering system used by counties; or, in
						lieu of that, the list of abbreviations. (2242.4)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.6 - Notice of Intent to Deed Real Property to the State

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Notice appearing in newspapers when list is divided and
						distributed to more than one newspaper in the county.
						(2253.1)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.7 - Notice-Property to be Deeded to the State

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
This notice is mailed to the last assessee of the
						property. It is sent by registered or certified mail. (2260)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.8 - Delinquent Tax Notice-Certificate of Real Properties Sold to the State

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Published in a newspaper on or before September 8 by the
						tax collector. It lists all real property sold to State the preceding June
						which has not been redeemed. (2320)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.9 - Addenda to Published Delinquent List

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Should an "Addenda List" be required for any year, it
						will immediately follow at the end of the regular Published Delinquent List.
						(2321)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.10 - Delinquent Tax List

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If the delinquent list is divided in more than one
						newspaper, this notice appears above, and in conjunction with, the Published
						Delinquent List. (2353.1)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.11 - Statement of Property Sold to State. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 12-14-76; effective thirtieth day thereafter (Register 76, No.
						51).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.12 - Tax Collector's Summary Statement of Sale to the State Pursuant to Section 3446(a), Revenue and Taxation Code

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Form furnished by the Controller to the tax collector, to
						be used in lieu of T.D.L. 3410 by those counties under the Alternative
						Procedure. It is submitted by tax collector on or before August 31.
						(3452.3)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.13 - Conveyance of Real Estate

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Standard deed form furnished by the Controller to all tax
						collectors. It is used in deeding property to the State for nonpayment of
						delinquent taxes. This form is also used in issuing a corrected deed to the
						State when a clerical error or misstatement of fact has been made, provided, in
						the latter case, the publication of "Notice of Intent to Deed to State" is
						correct. (L.G.F.A. 503)
1.
						Amendment filed 12-14-76; effective thirtieth day thereafter (Register 76, No.
						51).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.14 - Certificate of Erroneous Tax Deed and Order to Cancel. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 12-14-76; effective thirtieth day thereafter (Register 76, No.
						51).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.15 - Application to County Tax Collector for the Purchase of Tax Deeded Property

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Application form to be filled out by prospective
						purchaser for the purchase of tax deeded property at public auction sale.
						(6231)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.16 - Notice of Intention to Sell, Request for Controller's Authorization to Sell, and Report of Sale of Property at Public Auction or Sealed Bid

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Forms to be used by the tax collector in securing
						necessary approvals to sell tax deeded property at public auction or sealed
						bid, and to report the disposition of the property at the sale (6241 and
						6241a).
1.
						Amendment filed 12-14-76; effective thirtieth day thereafter (Register 76, No.
						51).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.17 - Authorization by the State Controller for the Sale of Tax Deeded Property at Public Auction

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Upon receipt of a resolution from tax collector, this
						form is authorization by the State Controller for sale of such property.
						(6243)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.18 - Notice of Sale of Property Deeded to the State for Delinquent Taxes

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Forms for newspaper publication or posted notice by the
						tax collector of intent to sell tax deeded property at public auction or sealed
						bid sale (6245.23a or 6245.23b).
1.
						Amendment filed 12-14-76; effective thirtieth day thereafter (Register 76, No.
						51).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.19 - Notice of Sale of Tax Deeded Property

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Notice of proposed sale to last assessee of property. It
						is sent either by registered or certified mail. (6245.3).
1.
						Amendment filed 12-14-76; effective thirtieth day thereafter (Register 76, No.
						51).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.20 - Deed to Purchaser

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Deed from tax collector to the purchaser upon receipt of
						full purchase price at completion of sale. (6273.1)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.21 - Agreement to Purchase Tax Deeded Land. Purchase by State

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(Div. 1, Part 6, Chapter 8, Revenue And Taxation Code).
						Agreement between the Board of Supervisors of the County and the State of
						California for State purchase of property in unincorporated area of the County
						(6332a). Agreement between the Board of Supervisors of the County, the State of
						California, and a city, for State purchase of property within the city's
						boundaries (6332b).
1.
						Amendment filed 12-14-76; effective thirtieth day thereafter (Register 76, No.
						51).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.22 - Agreement to Purchase Tax Deeded Land. Purchase by County

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(Div. 1, Part 6, Chapter 8, Revenue And Taxation Code).
						Agreement between the Board of Supervisors of the County and the State of
						California for County purchase of property in unincorporated area of the County
						(6332c).
Agreement between the Board of Supervisors of the County,
						the State of California and a city, for County purchase of property within the
						city's boundaries (6332d).
1.
						Amendment filed 12-14-76; effective thirtieth day thereafter (Register 76, No.
						51).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.23 - Agreement to Purchase Tax Deeded Land. Purchase by City

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(Div. 1, Part 6, Chapter 8, Revenue And Taxation Code).
						Agreement to purchase between the Board of Supervisors of the County and a city
						which is a taxing agency (6332e). Agreement to purchase between the Board of
						Supervisors of the County and a city which is a revenue district
						(6332f).
1.
						Amendment filed 12-14-76; effective thirtieth day thereafter (Register 76, No.
						51).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.24 - Agreement to Purchase Tax Deeded Land. Purchase by Revenue District

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(Div. 1, Part 6, Chapter 8, Revenue And Taxation Code).
						Agreement to purchase between the Board of Supervisors of the County and the
						revenue district. (6332)
1.
						Amendment filed 12-14-76; effective thirtieth day thereafter (Register 76, No.
						51).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.25 - Agreement to Purchase Tax Deeded Land. Purchase by Taxing Agency

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(Div. 1, Part 6, Chapter 8, Revenue And Taxation Code).
						Agreement to purchase between the Board of Supervisors of the County, the
						taxing agency (6332(h)).
1.
						Amendment filed 12-14-76; effective thirtieth day thereafter (Register 76, No.
						51).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.25.1 - Agreement to Purchase Tax Deeded Land. Purchase by Redevelopment Agency

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(Div. 1, Part 6, Chapter 8, Revenue and Taxation Code.)
						Agreement to purchase between the Board of Supervisors of the County and the
						redevelopment agency (6332-I).
1. New
						section filed 12-14-76; effective thirtieth day thereafter (Register 76, No.
						51).
Note: Authority cited: Section
						  30301,
						  Government Code. Reference: Section
						  30301,
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.26 - Exhibit "a."

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Form to be attached to each Agreement under Div. 1, Part
						6, Chapter 8 of the Revenue and Taxation Code, Forms Nos. 6332a, b, c, d, e, f,
						g, h, and I. The Exhibit "A" shows the description of the property, first year
						delinquent, sale number and purchase price (6332-J).
1.
						Amendment filed 12-14-76; effective thirtieth day thereafter (Register 76, No.
						51).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.27 - Notice of Agreement to Purchase Property Deeded to the State for Delinquent Taxes

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(Div. 1, Part 6, Chapter 8, Revenue and Taxation Code.)
						The tax collector, upon receipt of the authorization from the State Controller,
						shall publish this notice when the tax deeded property is being purchased by
						the State, a city, taxing agency, revenue district, or redevelopment agency
						(6341.2a).
1.
						Amendment filed 12-14-76; effective thirtieth day thereafter (Register 76, No.
						51).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.28 - Notice of Agreement to Purchase Property Deeded to the State for Delinquent Taxes

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(Div. 1, Part 6, Chapter 8, Revenue And Taxation Code).
						This form will be used by the tax collector, upon receipt of authorization from
						the State Controller, when the county purchases property from the State.
						(6341.2b)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.29 - Authorization and Direction to Tax Collector

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Notice to the tax collector to publish the notice of the
						agreement. (6337.2)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.30 - Notice of Sale for Taxes on Unsecured Property

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
This notice of intended sale of seized property
						(unsecured) for taxes is to be given by publication or posting at least one
						week before the sale. (8631.3)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.31 - Letter to Attorney General

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A two-page form letter to Attorney General when rental is
						past due and tenant ignores previous notices. Submitted to the State Controller
						by the tax collector; the State Controller then forwards it to the Attorney
						General after he grants approval. (11342.2)
1.
						Amendment filed 12-14-76; effective thirtieth day thereafter (Register 76, No.
						51).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.32 - Letter by Condemning Authority Ordering Abatement of a Public Nuisance

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
This is a form letter to be filled out by the condemning
						authority ordering abatement of a public nuisance. (T.D.L.
						40)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.33 - Letter to Former Owner of the Condemned Property, Giving Him 10 Days to Remove Condemned Nuisance. (T.D.L. 41) [Reserved]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024