2007 California Government Code Article 6. Appropriations And Transfers

CA Codes (gov:29120-29130)

29120.  Except as otherwise provided by law, the board and every
other county or special district official and person shall be limited
in the incurring or paying of obligations to the amounts of the
appropriations allowed by the budget as originally adopted or as
thereafter revised by addition, cancellation or transfer.




29121.  Except as otherwise provided by law, obligations incurred or
paid in excess of the unencumbered balance of the amounts authorized
in the budget appropriations are not a liability of the county or
special district, but the official authorizing the obligation in an
amount known by him to be in excess of the unencumbered balance of
the appropriation against which it is drawn is liable therefor
personally and upon his official bond.



29122.  The board shall approve no claim and the auditor shall issue
no warrant for any obligation in excess of that authorized therefor
in the budget appropriation, except upon an order of a court of
competent jurisdiction, for an emergency, or as otherwise provided by
law.  Provided, further, with respect to a newly created special
district or county service area, whenever it is desired to commence
operations prior to the time for adoption of a budget for such
district or service area, the amount of any money advanced or
transferred to such district or service area under authority of law
may be made available to meet the financing requirements of the
district or service area under the provisions of Section 29130.




29124.  (a) If at the beginning of any fiscal year, the
appropriations applicable to that year have not been finally
determined and adopted, the auditor shall approve payments for the
support of the various budget units in accordance with the following
authorizations:
   (1) Except as otherwise provided in subdivision (b), the several
amounts set forth in the proposed budget for the objects and purposes
therein specified, except obligations for fixed assets, residual
equity transfers, and for new permanent employee positions, are
deemed appropriated until the adoption of the final budget.
   (2) Obligations for fixed assets, residual equity transfers, and
for new permanent employee positions are deemed appropriated until
the adoption for the final budget if specifically approved by the
board.  For the purposes of this subdivision, the words "new
permanent employee positions" do not include any employee positions
created in lieu of an employee position which is abolished.
   (3) If the proposed budget has not been approved by the board, the
amounts deemed appropriated shall be based on the budget of the
preceding year, excluding fixed assets and residual equity transfers
unless specifically approved by the board.
   (b) Notwithstanding any other provision of this section, prior to
the adoption of a final budget, the board of supervisors may impose
expenditure limitations that are more restrictive than those
contained in this section.



29125.  Transfers and revisions may be made with respect to the
appropriations as specified in the resolution of adoption of the
budget, except with respect to transfers from the appropriations for
contingencies, by an action formally adopted by the board at a
regular or special meeting and entered in its minutes.  The board may
designate a county official to approve transfers and revisions of
appropriations within a budget unit.



29126.  At any regular or special meeting the board may cancel any
appropriation in whole or in part that is not needed and transfer the
amount canceled to the appropriation for contingencies of the fund
from which the appropriation was originally made if there is one, or
to any appropriation for contingencies account, or fund, to which the
amount canceled may be properly transferred.  If there is no
appropriation for contingencies in the respective fund, the board may
establish one.



29126.1.  At any regular or special meeting the board may cancel any
unused appropriation in whole or in part upon determining that the
source of funding of the appropriation will be unrealized in whole or
part.  A corresponding reduction shall be made to the approved
revenue estimates.



29126.2.  The auditor may review and issue reports and make
recommendations regarding estimated available financing, or actual
available finanacing, or both, and the status of appropriations.  The
auditor shall submit to the board, and any other official the board
may designate, a statement showing this information with respect to
the condition of each separate budget appropriation and to the
condition of estimated available financing, as the board requires.



29127.  After adopting a resolution stating the facts constituting
the emergency by a four-fifths vote of the board at any regular or
special meeting, of the time and place of which all members have had
reasonable notice, the board may appropriate and make the expenditure
necessary to meet an emergency in any of the following cases:
   (a) Upon the happening of an emergency caused by war, fire,
failure or the imminent failure of a water system or supply, flood,
explosion, storm, earthquake, epidemic, riot or insurrection.
   (b) For the immediate preservation of order or of public health.
   (c) For the restoration to a condition of usefulness of any public
property, the usefulness of which has been destroyed by accident.
   (d) For the relief of a stricken community overtaken by calamity.

   (e) For the settlement of approved claims for personal injuries or
property damages, exclusive of claims arising from the operation of
any public utilities owned by the county.
   (f) To meet mandatory expenditures required by law.




29128.  All emergency expenditures shall be paid by warrant from any
money in the county treasury in any fund from which the expenditure
may properly be paid.


29129.  If, at any time, there is insufficient money in the treasury
to pay any such warrants, they shall be registered, bear interest
and be called in the same manner as other county or special district
warrants.


29130.  At any regularly scheduled or properly noticed special
meeting, the board by a four-fifths vote may make available for
appropriation any of the following:
   (a) Balances in appropriations for contingencies, including
accretions from cancellations of appropriations.
   (b) Designations and reserves (excluding the general reserve,
balance sheet reserves, and reserve for encumbrances) no longer
required for the purpose for which intended.
   (c) Amounts which are either in excess of anticipated amounts or
not specifically set forth in the budget derived from any actual or
anticipated increases in available financing.  The auditor may review
and make recommendations regarding these amounts prior to the board
action.