2005 California Government Code Sections 29140-29144 Article 7. Miscellaneous

29140.  The budget document in which the proposed and the final
budget, respectively, of the county are presented shall include a
special statement showing the status of the financing uses from bond
funds.  The statement shall set forth the total estimated cost, and
the total actual expenditures to date of each project, appropriately
identified, and the fund from which financed.
29141.  The budget document in which the proposed and final budget,
respectively, of the county are presented shall include, a special
schedule showing the managerial budget of each service activity
financed by a proprietary fund established pursuant to the provisions
of Sections 25260 and 25261.  The schedule shall  set forth expected
operations of the activity in such detail for revenues and expenses
as will adequately display the nature and the approximate size of its
operations.  Comparative data as prescribed in Section 29021 shall
be provided.
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.
29142.  Notwithstanding the provisions of any other statute or code
providing to the contrary, 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 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 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
district and shall not exceed one-fourth of 1 percent of all money
collected.
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.
29144.  All commitments covered by the reserve for encumbrances at
fiscal yearend are appropriated for the succeeding fiscal year.