2005 California Government Code Sections 12400-12406 Article 1. General

12400.  The annual salary of the Controller is provided for by
Chapter 6 (commencing with Section 11550) of Part 1.
12402.  The Controller may organize his or her office into divisions
and may, in conformity with the State Civil Service Act (Part 2
(commencing with Section 18500) of Division 5) and the State
Constitution, appoint deputy controllers, chiefs of divisions, and
other subordinate officers and employees as may be necessary for the
proper conduct of the office.  In addition to deputy controllers that
may hold title and office pursuant to the power of appointment
vested in the Controller by Section 4 of Article VII of the State
Constitution or pursuant to appointment of an established
classification in the state civil service, the Controller may
designate and appoint, or terminate the designation and appointment
of, any officers or employees of his or her office having status in
other classifications in the state civil service, to act as deputy
controllers while performing the duties of their established
classifications.  Appointments and terminations of appointments made
pursuant to this section shall be effective when signed by the
Controller.
12403.  The Controller may designate any one or more of his
employees to administer oaths in respect to returns, reports,
affidavits, or other documents that are required to be filed with the
Controller.
12404.  All deputy controllers, chiefs of divisions, assistant
chiefs of divisions, attorneys, district managers, investigators, and
financial data compiler in the State Controller's Office shall be
civil executive officers.  The Controller may designate and appoint,
or terminate the designation and appointment of, such other officers
or employees of his office to serve as civil executive officers while
performing the duties of their established classifications in the
state civil service; such appointments or terminations of
appointments to be effective when filed by the Controller in writing
in the office of the Secretary of State.
12405.  For the purposes of Article 2 (commencing with Section
11180) of Chapter 2 of Part 1, the State Controller shall be deemed
to be a head of a department and the Office of State Controller shall
be deemed to be a department.
12406.  In addition to the positions authorized by subdivision (c)
of Section 4 of Article VII of the California Constitution for the
Controller, the Governor, with the recommendation of the Controller,
shall appoint three deputies of the Controller's office who shall be
exempt from state civil service.  Appointments to these exempt
positions shall not result in any net increase in the expenditures of
the Controller.