2007 California Government Code Article 1. Duties Generally

CA Codes (gov:27000-27013)

27000.  The county treasurer shall receive and keep safely all money
belonging to the county and all other money directed by law to be
paid to him and apply and pay it out, rendering the account as
required by law.


27000.1.  Subject to Section 53607, the board of supervisors may, by
ordinance, delegate to the county treasurer the authority to invest
or reinvest the funds of the county and the funds of other depositors
in the county treasury, pursuant to Chapter 4 (commencing with
Section 53600) of Part 1 of Division 2 of Title 5.  The county
treasurer shall thereafter assume full responsibility for those
transactions until the board of supervisors either revokes its
delegation of authority, by ordinance, or decides not to renew the
annual delegation, as provided in Section 53607.  Nothing in this
section shall limit the county treasurer's authority pursuant to
Section 53635 or 53684.



27000.3.  (a) With regard to county funds deposited in the county
treasury, the board of supervisors is the agent of the county who
serves as a fiduciary and is subject to the prudent investor
standard, unless a delegation has occurred pursuant to Section 53607
in which case the county treasurer shall be the agent of the county
with respect to these funds, serve as a fiduciary, and be subject to
the prudent investor standard and the board of supervisors shall not
be the agent, serve as a fiduciary, or be subject to the prudent
investor standard.
   (b) With regard to funds deposited in the county treasury that are
deposited by local agencies other than the county and at the
discretion of those local agencies, the county treasurer serves as a
fiduciary subject to the prudent investor standard.
   (c) When investing, reinvesting, purchasing, acquiring,
exchanging, selling, or managing public funds, the county treasurer
or the board of supervisors, as applicable, shall act with care,
skill, prudence, and diligence under the circumstances then
prevailing, specifically including, but not limited to, the general
economic conditions and the anticipated needs of the county and other
depositors, that a prudent person acting in a like capacity and
familiarity with those matters would use in the conduct of funds of a
like character and with like aims, to safeguard the principal and
maintain the liquidity needs of the county and the other depositors.
Within the limitations of this section and considering individual
investments as part of an overall investment strategy, investments
may be acquired as authorized by law.  Nothing in this chapter is
intended to grant investment authority to any person or governing
body except as provided in Sections 53601, 53607, and 53635.



27000.5.  When investing, reinvesting, purchasing, acquiring,
exchanging, selling, or managing public funds, the primary objective
of the county treasurer or the board of supervisors, as the case may
be, shall be to safeguard the principal of the funds under the
treasurer's or the board's control.  The secondary objective shall be
to meet the liquidity needs of the depositor.  The third objective
shall be to achieve a return on the funds under his or her control.



27000.6.  The provisions of Sections 27000.7, 27000.8, and 27000.9
shall become effective only in those counties in which, prior to the
first date of the period for filing declarations of candidacy for the
office of county treasurer, county tax collector, or county
treasurer-tax collector, the board of supervisors by majority vote at
a regular meeting with all members present, enact an ordinance
adopting the provisions of those sections.  That ordinance may be
repealed by the board of supervisors at any time.



27000.7.  (a) No person shall be eligible for election or
appointment to the office of county treasurer, county tax collector,
or county treasurer-tax collector of any county unless that person
meets at least one of the following criteria:
   (1) The person has served in a senior financial management
position in a county, city, or other public agency dealing with
similar financial responsibilities for a continuous period of not
less than three years, including, but not limited to, treasurer, tax
collector, auditor, auditor-controller, or the chief deputy or an
assistant in those offices.
   (2) The person possesses a valid baccalaureate, masters, or
doctoral degree from an accredited college or university in any of
the following major fields of study:  business administration, public
administration, economics, finance, accounting, or a related field,
with a minimum of 16 college semester units, or their equivalent, in
accounting, auditing, or finance.
   (3) The person possesses a valid certificate issued by the
California Board of Accountancy pursuant to Chapter 1 (commencing
with Section 5000) of Division 3 of the Business and Professions
Code, showing that person to be, and a permit authorizing that person
to practice as, a certified public accountant.
   (4) The person possesses a valid charter issued by the Institute
of Chartered Financial Analysts showing the person to be designated a
Chartered Financial Analyst, with a minimum of 16 college semester
units, or their equivalent, in accounting, auditing, or finance.
   (5) The person possesses a valid certificate issued by the
Treasury Management Association showing the person to be designated a
Certified Cash Manager, with a minimum of 16 college semester units,
or their equivalent, in accounting, auditing, or finance.
   (b) This section shall only apply to any person duly elected or
appointed as a county treasurer, county tax collector, or county
treasurer-tax collector on or after January 1, 1998.




27000.8.  Any duly elected county treasurer, county tax collector,
or county treasurer-tax collector serving in that office on January
1, 1996, may serve for his or her remaining term of office during
which period of time the requirements of this section shall not
apply.  After the election of a county treasurer, county tax
collector, or county treasurer-tax collector to office, that person
shall complete a valid continuing course of study as prescribed in
this section, and shall during the person's four-year term of office
on or before June 30 of the fourth year, render to the State
Controller a certification indicating that the person has
successfully completed a continuing education program consisting of,
at a minimum, 48 hours, or an equivalent amount of continuing
education units within the discipline of treasury management, public
finance, public administration, governmental accounting, or directly
related subjects, offered by a recognized state or national
association, institute, or accredited college or university, or the
California Debt and Investment Advisory Commission, that provides the
requisite educational programs prescribed in this section.  The
willful or negligent failure of any elected county treasurer, county
tax collector, or county treasurer-tax collector to comply with the
requirements of this section shall be deemed a violation of this
section.



27000.9.  Notwithstanding any other requirement of law, any duly
appointed county officer serving in the capacity of county treasurer,
county tax collector, or county treasurer-tax collector shall,
beginning in 2000, complete a valid continuing course of study as
prescribed in this section, and shall, on or before June 30 of each
two-year period, render to the State Controller, a certification
indicating that the county officer has successfully completed a
continuing education program consisting of, at a minimum, 24 hours or
an equivalent amount of continuing education units within the
discipline of treasury management, public finance, public
administration, governmental accounting, or directly related
subjects, offered by a recognized state or national association,
institute, or accredited college or university, or the California
Debt and Investment Advisory Commission, that provides the requisite
educational programs prescribed in this section.  The willful or
negligent failure of any county officer serving in the capacity of
county treasurer, county tax collector, or county treasurer-tax
collector to comply with the requirements of this section shall be
deemed a violation of this section.



27001.  The treasurer shall file and keep the certificates of the
auditor delivered to him or her when money is paid into the treasury.
  Notwithstanding Sections 26201, 26202, and 26205, the treasurer may
destroy any certificate pursuant to this section under either of the
following circumstances:
   (a) The certificate has been filed for more than five years.
   (b) The certificate has been filed for more than one year, and all
of the following conditions are complied with:
   (1) The record, paper, or document is photographed,
microphotographed, reproduced by electronically recorded video images
on magnetic surfaces, or recorded on optical disk or reproduced on
any other medium that does not permit additions, deletions, or
changes to the original document and is produced in compliance with
Section 12168.7 for recording of permanent records or nonpermanent
records if the copy is kept or maintained for five years from the
date of the document.
   (2) The device used to reproduce the record, paper, or document on
film or any other medium is one that accurately reproduces the
original thereof in all details. A duplicate copy of any record
reproduced in compliance with Section 12168.7 for recording of
permanent or nonpermanent records, whichever applies, shall be deemed
an original.
   (3) The photographs, microphotographs, or other reproductions on
film or any other medium are placed in conveniently accessible files
and provision is made for preserving, examining, and using the same.

   (4) The record, paper, or document is reproduced and preserved
utilizing other information technology.



27002.  The treasurer shall keep an account of the receipt and
expenditure of all money received or paid out by him or her in books
provided for the purpose.  He or she shall enter in the books the
amount, the time, from whom, and on what account all money was
received by him or her, and the warrant number, the amount, time, and
on what account all disbursements were made by him or her.



27002.1.  (a) The treasurer may, in lieu of entering in books an
account of the receipt and expenditure of all money received or paid
out by him or her as provided in Section 27002, photograph,
microphotograph, photocopy, or enter into an electronic
data-processing system that utilizes optical transmission and filing,
all receipts for money received by him or her and all warrants paid
out by him or her.
   (b) Every reproduction described in subdivision (a) shall be
deemed and considered an original, and a transcript, exemplification,
or certified copy of any of those reproductions shall be deemed and
considered a transcript, exemplification, or certified copy, as the
case may be, of the original.
   (c) All reproductions described in subdivision (a) shall be
properly indexed and placed in convenient, accessible files.  Each
roll of microfilm shall be deemed and constitute a book, and shall be
designated and numbered, and provision shall be made for preserving,
examining, and using it.
   A duplicate of each roll of microfilm shall be made and kept in a
safe and separate place.


27003.  The treasurer shall keep his or her books or any other
authorized form of record so that the amounts received and paid out
on account of separate funds or specific appropriations are exhibited
in separate and distinct accounts, and the whole receipts and
expenditures shown in one general or cash account.



27005.  The treasurer shall disburse the county money and all other
money placed in his or her custody by official authority only on
county warrants, checks, or electronic fund transfers issued by the
county auditor, except for the making of legal investments.




27006.  The treasurer shall disburse the money in the treasury on
county warrants only when they are based on orders of the board of
supervisors, upon order of the superior court, or as otherwise
provided by law.  In the payment of the warrants he may issue his
order, check, or draft drawn upon proper funds that are on deposit in
any bank.



27007.  The treasurer shall keep all money belonging to the State,
or any county of the State in his own possession until disbursed
according to law.  He shall not place the money in the possession of
any person to be used for any purpose, nor shall he loan or in any
manner use, or permit any person to use it, except as provided by
law.  This section does not prohibit him from making special deposits
for the safe-keeping of public money, but he is liable therefore on
his official bond.



27008.  (a) The treasurer shall not receive money into the treasury
or for deposit with him or her as treasurer, unless it is accompanied
by the certificate of the auditor.
   (b) Notwithstanding subdivision (a), the auditor and treasurer may
establish alternate control procedures for the treasurer to receive
or deposit money without the certificate of the auditor.



27009.  The treasurer shall give a receipt to each person who
deposits money into the county treasury.



27010.  The treasurer may receive any money constituting gift,
bequest, or devise, and pay it out in accordance with the terms
thereof, or, if none are fixed, according to law.



27011.  Any county officer who knowingly accepts or allows any
deposit in the county treasury of money from any private and
unofficial source is guilty of a misdemeanor, punishable by
imprisonment in the county jail for not less than six months nor more
than one year, or by a fine of not less than five hundred dollars
(0) and not more than five thousand dollars (,000), or by both
that fine and imprisonment, and shall forfeit his or her office.



27012.  The Controller may summon county treasurers or the
authorized representative of any county treasurer to meet with the
Controller or his or her duly authorized representatives, in those
groups and at that place or those places within the state as may be
designated by the Controller for the purpose of discussing the
interpretation, procedures, uniformity of operation, and efficient
administration of the Revenue and Taxation Code and the Government
Code.  The actual and necessary expenses of any county officer or his
or her authorized representative that are incurred while traveling
to and from or while attending any meeting called pursuant to this
section by the Controller shall be a charge against the county, to be
paid in the same manner as other county charges are paid, provided
that prior approval of the board of supervisors has been obtained.



27013.  Notwithstanding any other provision of law, any treasurer,
or other authorized county officer, who invests, deposits or
otherwise handles funds for public agencies for the purpose of
earning interest or other income on such funds as permitted by law,
may deduct from such interest or income, before distribution thereof,
the actual administrative cost of such investing, depositing or
handling of funds and of distribution of such interest or income.
Such cost reimbursement shall be paid into the county general fund.