2007 California Government Code Chapter 3. Financial Powers

CA Codes (gov:25250-25265)

25250.  At least biennially the board of supervisors shall examine
and audit, or cause to be audited, the financial accounts and records
of all officers having responsibility for the care, management,
collection, or disbursement of money belonging to the county or money
received or disbursed by them under authority of law.  The audit
shall encompass the immediately preceding two-year period, or any
portion thereof not included in a prior audit.  This financial
examination or audit may be performed in coordination with the
investigations conducted by the grand jury under Section 925 of the
Penal Code, or the board of supervisors may resolve to accept reports
delivered pursuant to Section 933 of the Penal Code in lieu of its
own separate examination if such reports are found to fulfill some or
all of the requirements of this section.  In connection with the
requirements of this section and Section 25253, the board of
supervisors may employ the services of an independent certified
public accountant or licensed public accountant to perform an
examination of the financial statements in accordance with generally
accepted auditing standards.



25251.  The board shall examine, settle, and allow all accounts
legally chargeable against the county, except salaries of officers
and such demands as are authorized by law to be allowed by some other
person or tribunal, and order warrants to be drawn on the county
treasurer therefor.
   When several allowances are made on the same day, they are deemed
made in the order in which they are entered in the allowance book,
and shall be certified in that order by the auditor.



25252.  The board of supervisors shall establish or abolish, those
funds as are necessary for the proper transaction of the business of
the county, and may transfer money from one fund to another, as the
public interest requires. The board may by resolution authorize the
county auditor to perform one or more of these  functions.  The board
of supervisors may, by resolution, authorize the auditor to transfer
money from one fund to another if the board of supervisors has
authority over each fund.  Wherever reference is made elsewhere in
the law to a county salary fund such reference may, upon order of the
board of supervisors, after July 1, 1947, be deemed to refer to the
county general fund.


25252.5.  The board of supervisors may in its discretion establish:

   (a) A revolving fund of an amount not to exceed ten thousand
dollars (,000) from which the county probation officer may make
loans to probationers.
   (b) Rules for the operation of said fund.
   (c) Standards governing the terms and conditions of such loans.
   The maximum amount of indebtedness that any probationer may incur
through loans from such fund shall be determined by the board of
supervisors.  Where any probationer has borrowed less than the
maximum amount set by the board of supervisors or has borrowed and
repaid all or part of a loan, the county probation officer may make
additional loans to him until he has incurred such maximum amount of
indebtedness.



25252.6.  The board of supervisors may in its discretion establish
and determine the amount of, or may by resolution authorize the
county auditor to establish and determine the amount of, a revolving
cash trust fund for the purpose of eliminating delays which adversely
affect the official operation of offices and departments of the
county or of judicial districts therein resulting from regular
deposits in and withdrawals from a trust fund established for the use
of any such officer or department head.  The amount of the revolving
cash trust fund shall not exceed the amount of the trust fund.  The
revolving cash trust fund shall be used by the officer or department
head for payment of services, expenses or other charges which are
legally payable out of the deposits in the trust fund.



25253.  Annually the board shall cause to be prepared and published
a statistical report showing in compendious form all the financial
transactions of the county for the last fiscal year, exhibiting
separately the receipts and expenditures by or on account of all
courts and each office, board, commission, institution, and
departments, and classifying the principal items of income and
expenditure so as to show the financial transactions and the
financial condition of the county.



25254.  The board may cause to be prepared and printed:
   (a) An annual statement showing valuations of property, taxes
levied, tax rates, legal requirements, and other information on
assessment of property and collections of taxes.
   (b) An annual budget adopted by the board of supervisors.
   (c) County ordinances and reports or statements of rules or
procedures of the county or of any of the offices or departments of
the county government.


25256.  Except as permitted by the Constitution, the board shall not
for any purpose contract debts or liabilities which exceed in any
fiscal year the income and revenue provided for that year.
   Any debts or liabilities contracted and any allowances made
contrary to this section are void.  The auditor shall not draw nor
shall the treasurer pay any warrant therefor.



25257.  Any department, officer, or employee of a county or a
judicial district in the county, charged by law with the collection
of any county or district tax assessment, penalty, cost, license
fees, or any judicial district fine, assessment, or penalty, or any
money, which is due and payable to the county or district for any
reason, may apply to the board of supervisors for a discharge from
accountability for the collection thereof if the amount is too small
to justify the cost of collection, the likelihood of collection does
not warrant the expense involved, or the amount thereof has been
otherwise lawfully compromised or adjusted.




25258.  The application for a discharge from accountability shall
include:
   (a) The amount owing.
   (b) Except where disclosure of such information is prohibited by
state or federal law, the names of the assessees or persons liable
and the amounts owed by each, which may be by reference to specific
documents incorporated thereby in the application.
   (c) The estimated cost of collection, or a statement that the
likelihood of collection does not warrant the expense involved, or a
specific reference to the official records establishing that the
amount owed has been compromised or adjusted.  If requested by the
board of supervisors, the applicant shall furnish such additional
information as the board deems necessary to determine that the
request for discharge is justified.
   (d) Any other fact warranting the discharge, except where the
board of supervisors determines that the circumstances do not warrant
the furnishing of detailed information.
   (e) A verification by the applicant that the facts stated in the
application are true and correct, which may be made on information
and belief.


25259.  The board of supervisors may make an order discharging the
department, officer, or employee from further accountability and
direct the county auditor to adjust any charge against said
department, officer or employee in a like amount.  Such discharge
from accountability does not constitute a release of any person from
liability for payment of any amount.



25259.5.  The board of supervisors may, by resolution, authorize and
designate the county auditor to exercise the powers set forth in
Sections 25257 through 25259.



25260.  The board of supervisors may by resolution create one or
more working capital funds.  The board may make available such
amounts as are necessary to establish each fund and to maintain its
solvency.  At the beginning of any fiscal year the board may provide
by resolution for the transfer of any or all of the moneys in any
fund created pursuant to this section or for the abolishment of any
such fund.
   Each working capital fund may be used to finance internal service
activities rendered to the various departments and agencies of the
county or to the districts governed by the board of supervisors, or
to finance those activities performed by the county for any local
governmental agency by agreement with the governing body of such
agency.  The fund may finance (1) equipment, (2) materials, (3)
supplies, (4) services, and (5) all expenses incurred in establishing
and operating the service activities.
   The board may provide for the fixing and collection of charges
from the recipients of activities financed by the fund, and such
charges may include all expense in providing the service activity,
including operational cost and depreciation.
   All funds created pursuant to this section shall be accounted for
as prescribed by the county auditor or controller.




25261.  The board shall by resolution create enterprise funds
specified as mandatory by the State Controller pursuant to
regulations adopted under the provisions of Section 30200.  The board
may by resolution create enterprise funds in addition to those
specified as mandatory.
   The board shall make available such amounts as are necessary to
establish each fund and to maintain its solvency.  At the beginning
of any fiscal year the board may by resolution transfer part or all
of the amounts in any fund created pursuant to this section or may
abolish any such fund not specified as mandatory.
   The board shall provide for the fixing of charges for all services
performed by the enterprise.  Such charges may include all costs
including depreciation. All funds created pursuant to this section
shall be presented separately in the county budget and financial
report.
   As used in this section "enterprise fund" means a fund which
accounts for services furnished to the general public and which is
financed primarily by charges for such services.  Activities which
may be accounted for in enterprise funds are limited to those
designated in regulations adopted by the State Controller under the
provisions of Section 30200 of this code.



25262.  The county budget may contain a provision for an equipment
replacement reserve within a fund.  The amount in this reserve shall
be identified with the class of fixed assets, and may accumulate from
year to year, but at no time shall it exceed the estimated
replacement cost of the items of fixed assets for which it has been
accumulated.  The particular amounts in the reserve shall be made
available for expenditure in the year that the items are replaced or
removed from service without replacement.  The estimated replacement
cost of the fixed assets shall be adjusted each year.



25263.  Notwithstanding any other law to the contrary, the board of
supervisors of a county may, by resolution, establish and maintain a
reserve account to insure against its liability or the liability of
its employees for injuries, for liability under the workers'
compensation laws, for casualty losses incurred by the county, and
for providing health and welfare benefits for its employees.  In such
event, a county may elect to be wholly or partially self-insured,
and if such reserves are established, the board of supervisors shall
prescribe procedures whereby the reserves may be used to pay for
settlement of claims; payment of property losses; payment of attorney
and investigator fees; and payment of insurance and broker fees if
the county elects to be partially insured.  If such reserves are
established, appropriations shall be made to such reserves, and
payments may be made from such reserves for the above purposes
without specific appropriation.  All interest earned by the reserve
shall be credited to the reserve.
   The board of supervisors may authorize any district for which the
board is the governing body to establish and maintain the reserves
authorized by this section.



25265.  Where a county provides financial or accounting services to
a special district, including a school district, and such district
requests either:   (1) A type of financial or accounting service not
currently provided to the district by the county; or   (2) That a
financial or accounting service currently provided to the district by
the county be furnished more frequently, the county may contract
with such district for such services.  The cost of the services shall
be a lawful charge against the funds of the district.  The term
"financial and accounting services" includes, but is not limited to,
the preparation and issuance of checks and warrants and the
furnishing of the status of accounts.