2005 California Government Code Sections 26920-26922 Article 2. Counting Money in County Treasury

GOVERNMENT CODE
SECTION 26920-26922

26920.  (a) At least once in each quarter, the county auditor shall
perform a review of the treasurer's statement of assets in the county
treasury.  The auditor's review shall be accomplished in accordance
with the Statements on Standards for Accounting and Review Services
issued by the American Institute of Certified Public Accountants.
The treasurer shall prepare a statement showing the amount and type
of assets in the county treasury as of the date of the review.  The
review shall include:
   (1) Counting cash in the county treasury.
   (2) Verifying that the records of the county treasurer and auditor
are reconciled pursuant to Section 26905.
   (3) A report to the board of supervisors issued in accordance with
the Statements on Standards for Accounting and Review Services
issued by the American Institute of Certified Public Accountants.
   (b) The auditor shall, at least annually, perform or cause to be
performed an audit of the assets in the county treasury and express
an opinion whether the treasurer's statement of assets is presented
fairly and in accordance with generally accepted accounting
principles.  The audit report shall be addressed to the board of
supervisors.  The review required by subdivision (a) need not be
performed for the period when an audit is conducted in accordance
with this subdivision.
26922.  The auditor shall file a copy of the quarterly report
prepared pursuant to paragraph (3) of subdivision (a) of Section
26920 and a copy of the annual audit report prepared pursuant to
subdivision (b) of Section 26920 in the office of the clerk of the
board of supervisors.  The auditor shall post and maintain another
copy of the quarterly report and another copy of the annual audit
report in his or her office for at least one quarter.


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