2005 California Government Code Sections 29080-29093 Article 4. Final Budget

29080.  On or before August 20 of each year, as the board directs,
it shall meet at the time and place designated in the published
notice, at which meeting any member of the general public may appear
and be heard regarding any item in the proposed budget or for the
inclusion of additional items.  Any official whose estimates have
been or are proposed to be revised, reduced, or increased, or who
desires to change his or her estimates, shall be given the
opportunity to be heard thereon.  All proposals for the increase or
the inclusion of additional items shall be submitted in writing to
the clerk of the board before the close of the public hearing.
   The board may, by resolution, extend on a permanent basis or for a
limited period the date required by this section from August 20 to
September 18.
29081.  The hearing may be continued from day to day until
concluded, but not to exceed a total of 10 calendar days, and shall
be concluded before the expiration of 10 calendar days if there are
no requests or applications on file with the clerk of the board for
further hearings prior to the close of the hearings.
   The board may, by resolution, extend on a permanent basis or for a
limited period the number of days for a continuance under this
section from 10 to 14.
29082.  At the time the estimates for a budget unit are under
consideration, the board may call in the official or person who
submitted such estimates for examination concerning any matter
relating to the budget.  The person or official may also be called by
the board if any member of the general public files with the clerk
of the board a written request to question any of the estimates made
by that official or person.
29083.  The auditor, or a deputy designated by him, shall attend the
public hearing on the proposed budget, and shall furnish the board
with any financial statements and data it requires.
   It shall be the responsibility of the auditor to revise the
proposed budget to reflect the actions of the board pertaining
thereto in developing the final budget document.
29084.  The budget may contain an appropriation or appropriations
for contingencies which the board may establish by either or a
combination of the following methods:
   (a) Setting aside an amount within a fund not to exceed 15 percent
of the total appropriations from the respective fund exclusive of
the amount of the appropriation for contingencies.
   (b) Setting aside an amount in a separate contingency fund or in
the General Fund not to exceed 15 percent of the total appropriations
contained in the budget, exclusive of all appropriations for bonded
debt service and all appropriations for contingencies.  The total
appropriations on which the 15-percent limitation is based shall
exclude the total appropriations on each fund for which an
appropriation for contingencies is established pursuant to (a).
29085.  The budget may contain reserves, including a general
reserve, and designations in such amounts as the board deems
sufficient.
29086.  Except in cases of a legally declared emergency, as defined
in Section 29127, the general reserve may only be established,
canceled, increased or decreased at the time of adopting the budget
as provided in Section 29088.
29088.  (a) After the conclusion of the hearing, and not later than
August 30 of each year, and after making any revisions of, deductions
from, or increases or additions to, the proposed budget it deems
advisable during or after the public hearing, the board shall by
resolution adopt the budget as finally determined.  Increases or
additions shall not be made after the public hearing, unless the
items were proposed in writing and filed with the clerk of the board
before the close of the public hearing or unless approved by the
board by four-fifths vote.  The changes made pursuant to subdivision
(b) of Section 29064 may be recorded as changes to the final budget.
   (b) Whenever the state budget is enacted after July 1, the board
may, by resolution, extend the date specified by subdivision (a) for
a period not to exceed 60 days from the date of the enactment of the
state budget or October 2, whichever is later, or 15 days beyond the
date specified in Section 29080.
   (c) The board may, by resolution, extend on a permanent basis or
for a limited period the date specified by this section from August
30 to October 2.
29088.1.  Notwithstanding any other provision of law, for the
1992-93 fiscal year a county may adopt a final budget no later than
November 2, 1992.  All procedural deadlines specified in Sections
29066 to 29109, inclusive, shall be adjusted accordingly.
29089.  The resolution of adoption of the budget of the county and
of each special district shall specify:
   (a) Appropriations by objects of expenditure within each budget
unit.
   (b) Other financing uses by budget unit.
   (c) Intrafund transfers by budget unit.
   (d) Residual equity transfers-out by fund.
   (e) Appropriations for contingencies, by fund.
   (f) Provisions for reserves and designations, by fund and purpose.
   (g) The means of financing the budget requirements.
   (h) The appropriations limit and the total annual appropriations
subject to limitation as determined pursuant to Division 9
(commencing with Section 7900) of Title 1.
29090.  The adoption of the budget may be accomplished by a
resolution in which the adoption is effectuated by reference to the
financing requirements in the budget as finally determined, provided
that the minimum requirements set forth in Section 29089 are met in
the budget document.  If adopted by reference, the budget shall have
the same effect and be subject to the same provisions of law as if
the resolution of adoption had been accomplished by specific
designation.
29091.  The several amounts of proposed financing uses specified in
the resolution as finally adopted are thereby appropriated at the
object level except for fixed assets, which are appropriated at the
subobject level as referenced in Section 29008 for the various budget
units of the county and for the special districts for the period to
which the budget is intended to apply.
29092.  The board may set forth appropriations in greater detail
than required in Section 29089 or 29091 and may authorize any
additional controls for the administration of the budget as it deems
necessary; the board may designate a county official to exercise
these administrative controls.
29093.  (a) A copy of the completed budget as finally determined and
adopted shall be filed by the auditor in the office of the clerk of
the board and the office of the Controller not later than November 1
of each year.
   (b) (1) If the auditor, after receipt of written notice from the
Controller, fails to transmit a copy of the budget within 20 days, he
or she shall forfeit to the state one thousand dollars ($1,000) to
be recovered in an action brought by the Attorney General, in the
name of the Controller.
   (2) Upon a satisfactory showing of good cause, the Controller may
waive the penalty for late filing provided in paragraph (1).
   (c) The board may, by resolution, extend on a permanent basis or
for a limited period the date specified by this section from November
1 to December 1.