2009 California Government Code - Section 26970-26972 :: Chapter 4.5. Director Of Finance

26970.  Notwithstanding the provisions of Section 24009, at any
general or special election, the board of supervisors of general law
counties with a population of 170,046 or in excess of 220,000
according to the federal census of 1950, may submit to the electors
of the county the question of whether the elective office of county
auditor shall be replaced by the appointive office of county director
of finance; provided, however, that the board of supervisors shall
not submit such question to the electors more often than once in an
11-month period.

26971.  If a majority of the voters voting on the question at such
election favor the replacement by the appointive office of county
director of finance, the board of supervisors shall appoint the
incumbent county auditor as the first director of finance of the
county. Thereafter appointments to the office shall be made by the
board of supervisors on the basis of merit and fitness according to
civil service rules and regulations. The director of finance may be
removed or suspended for cause as provided in the civil service rules
and regulations.

26972.  The county director of finance shall have all of the powers
and duties of the county auditor and the county controller and such
other duties as the board of supervisors may prescribe.