2007 California Government Code Article 1. General

CA Codes (gov:29000-29009)

29000.  Unless the context otherwise requires or provides, the
general provisions set forth in this article, and the requirements
concerning county budget matters prescribed by the Controller under
Section 30200, govern the construction of this chapter.




29001.  Except as otherwise defined in this section, the meaning of
terms used in this chapter shall be as defined in the accounting
standards and procedures for counties prescribed by the Controller
pursuant to Section 30200.
   As used in this chapter:
   (a) "Administrative officer," means the chief administrative
officer, county administrator, county executive, county manager, or
other officials employed in the several counties under various titles
whose duties and responsibilities are comparable to the officials
named herein.
   (b) "Auditor" means the county auditor or that officer whose
responsibilities include those designated in Chapter 4 (commencing
with Section 26900) of Division 2.
   (c) "Board" means the board of supervisors of the county, or the
same body acting as the governing board of a special district whose
affairs and finances are under its supervision and control.
   (d) "Controller" means the State Controller.



29002.  This chapter shall apply to counties and to special
districts whose affairs and finances are under the supervision and
control of the board.


29003.  This chapter does not apply to any moneys subject to
disbursement, allocation, or apportionment by the county
superintendent of schools pursuant to the Education Code or other
statute, and which is not derived from appropriations made by the
board.



29004.  This chapter does not remove or in any way affect any tax
limit fixed by law.



29005.  The Controller shall promulgate such rules, regulations, and
classifications as are deemed necessary and commensurate with the
accounting procedures for counties prescribed pursuant to Section
30200 to secure standards of uniformity among the various counties
and to carry out the provisions of this chapter.  The rules,
regulations and classifications shall be adopted in accordance with
the provisions of Section 30200.
   The Controller shall prescribe the forms required to be used in
presenting the required information in the budget document after
consultation with the Committee on County Accounting Procedures,
which committee is provided for in Section 30201.  Any county may add
to the information required, or show it in more detail, providing
that the financial information and the classifications or items
required to be included in the budget are clearly and completely set
forth.  Any change proposed by a county in the arrangement of the
information required on the forms shall be subject to review and
approval by the Controller.



29006.  Dependent on the stage of development of the budget, the
various forms, as prescribed by the Controller pursuant to Section
29005, shall provide for the presentation of data and information to
include, as a minimum, estimated or actual amounts of the following
items:
   (a) Fund balances.
   (1) Reserved or designated.
   (2) Unreserved and undesignated.
   (b) External financing sources, including property taxes, which
shall be classified to set forth the data by source in accordance
with the accounting procedures for counties as prescribed by the
Controller pursuant to Section 30200.
   For comparative purposes the amounts of external financing sources
shall be shown as follows:
   (1) On an actual basis for the second fiscal year preceding that
to which the budget is to apply.
   (2) On an actual basis, except for those sources that can only be
estimated, for the first fiscal year preceding that to which the
budget is to apply.
   (3) On an estimated basis for the budget year, as submitted by
those officials or persons responsible therefor, or as recommended by
the auditor or administrative officer, as appropriate.
   (4) On an estimated basis for the budget year, as approved, or as
adopted, by the board.
   (c) Financing uses for each budget unit, which shall be classified
to set forth the data by the fund or funds from which financed, by
the objects of expenditure, other financing uses, intrafund
transfers, and residual equity transfers-out in accordance with the
accounting procedures for counties and by such further
classifications or requirements pertaining to county budget matters
as prescribed by the Controller pursuant to Section 30200.
   For comparative purposes the amounts of financing uses shall be
shown as follows:
   (1) On an actual basis for the second fiscal year preceding that
to which the budget is to apply.
   (2) On an actual basis, except for those uses that can only be
estimated, for the first fiscal year preceding that to which the
budget is to apply.
   (3) On an estimated basis for the budget year, as submitted by
those officials or persons responsible therefor, or as recommended by
the administrative officer designated by the board.
   (4) On an estimated basis for the budget year, as approved, or as
adopted, by the board.
   (d) The amounts proposed to be provided as appropriations for
contingencies.
   (e) The amounts proposed to be provided as provisions for reserves
and designations.



29007.  There shall be a schedule in or supporting the budget
document or separate ordinance or resolution, setting forth for each
budget unit the following data for each position classification:
   (a) Salary rate or range, as applicable.
   (b) Number of positions currently approved.
   (c) Number of positions requested or recommended by the
administrative officer if designated by the board.
   (d) Number of positions approved by the board.



29008.  At a minimum, within the object of fixed assets, the
estimates for:
   (a) Land shall be shown in lump-sum amounts, except when included
as a component of a project.
   (b) Buildings and improvements shall be shown separately as to
each project, except that minor improvement projects may be given in
totals.
   (c) Equipment shall be shown in a lump-sum amount by budget unit.



29009.  In the proposed and final budgets the budgetary requirements
shall equal the available financing.