2009 California Government Code - Section 29320-29334 :: Article 2. Revolving Funds

29320.  As used in this article, "officer of the county" includes
any elective or appointive officer of a county, superior court, or
judicial district and any person in charge of any office, department,
service, or institution of the county, or a division or branch
thereof.

29321.  The board of supervisors may establish a revolving fund for
the use of any officer of the county by adopting a resolution setting
forth: (a) the necessity for the fund, (b) the office, department,
service, or institution for which the fund is available, and (c) the
amount of the fund, which shall not exceed two hundred fifty thousand
dollars ($250,000).

29321.1.  The board of supervisors may, by ordinance or resolution,
authorize the county auditor to perform the functions of the board in
establishing, increasing, reducing, or discontinuing any of the
revolving funds provided for in this article. In the event that the
board authorizes the county auditor to perform such functions of the
board, the county auditor shall (a) be subject to the same
requirements and limitations otherwise prescribed for the board in
this article, (b) in lieu of acting by resolution, act by signed
statement having the same content otherwise prescribed in this
article for resolutions, and (c) render a written report to the board
at the end of each fiscal year identifying the revolving funds in
existence during the fiscal year, the amount of such fund, and the
officer using the fund.

29322.  Certified copies of the resolution shall be transmitted to
the county auditor and county treasurer.

29323.  Before any money is withdrawn from the county treasury to be
placed in the revolving fund, the officer for whose use the fund is
created shall file with the clerk of the board of supervisors a bond
executed by himself as principal and by an admitted surety insurer,
in an amount equal to that of the revolving fund. The bond shall be
conditioned upon the faithful administration of the fund and upon the
willingness and ability of the principal to account for and pay over
the fund upon demand of the board of supervisors at any time.
   In lieu of the bond provided in the preceding paragraph, any
officer of the county required by statute to furnish an official
bond, and any county which purchases and maintains a blanket bond on
all or certain of its employees not otherwise required by statute to
provide a bond, may cause such a bond or bonds to be issued or
amended by endorsement to be conditioned, in addition to its other
provisions, upon the faithful administration of the revolving fund
and upon the willingness and ability of the principal, or principals,
for whose use such a fund or funds have been established, as the
case may be, to account for and pay over the fund or funds upon
demand of the board of supervisors at any time.

29324.  Upon the filing of the required bond the auditor shall draw
his warrant in favor of the officer for whose benefit the revolving
fund is created, and the treasurer shall pay the warrant.

29325.  The officer may be authorized to use the fund for making
change, when necessary in carrying on his official work.

29326.  The officer shall not be authorized to expend any portion of
the revolving fund except for services or material which are a legal
charge against the county.

29327.  Any expenditure in excess of one dollar ($1) shall not be
made unless a receipt is obtained, setting forth the date, purpose of
the expenditure, and the amount expended.

29328.  Demand shall be made upon the county for reimbursement of
the fund in the same manner that other demands are made and shall be
supported by receipts. All sums received in satisfaction of the
demands shall be returned to the revolving fund.

29329.  Upon demand of the auditor or board of supervisors, the
officer entrusted with the fund shall give an account of the fund.

29330.  The board may at any time increase, reduce or discontinue
any revolving fund established by its order. If the revolving fund is
ordered reduced, the officer using it shall immediately return to
the county treasurer the amount necessary to reduce the fund as
ordered by the board. If the fund is discontinued, the officer shall
immediately refund it to the county treasurer. A reasonable time
shall be allowed the officer to reimburse himself by demand on the
county for expenditures legally made from the fund. If the revolving
fund is ordered increased, the officer entrusted with the fund shall
comply with the provisions of this article relative to the amount of
the fund as increased by the board.

29331.  The board of supervisors in any county having more than
900,000 population may, in addition to any other revolving fund,
establish a revolving fund to be used by the purchasing agent of the
county in paying for services, materials and articles of personal
property which he is authorized by law to purchase and which
constitute a legal charge against the county. When any materials or
articles of personal property designed for building construction work
are purchased from the revolving fund provided for in this section,
such materials or articles of personal property shall be used only in
connection with repairs to existing structures. Such revolving fund
may be fixed in an amount sufficient to enable the purchasing agent
to meet the cost of the services, materials and articles of personal
property purchased by him. In all other respects, the provisions of
this article shall apply to the revolving fund provided for in this
section.

29332.  In any county having more than 50,000 population, the board
of supervisors may establish a revolving fund to be used by the
purchasing agent, or other authorized officer, to maintain a stock of
general office supplies for the use of the several county
departments. The fund shall not exceed five thousand dollars
($5,000). In all other respects, the provisions of this article shall
apply to the revolving fund provided for in this section.

29333.  In any county having a population of over 200,000 according
to the 1950 federal census, the board of supervisors may establish a
revolving fund not to exceed five thousand dollars ($5,000) to be
used for the benefit of all county departments. The fund shall be
administered by an officer designated by the board, and shall be used
to pay for services and supplies which county officers are
authorized to purchase, and to meet other expenses county officers
are authorized to incur, which constitute a legal charge against the
county. The officer charged with administering the fund shall obtain
a receipt for each disbursement and periodically shall file such
receipts with the county auditor or controller to obtain
reimbursement to the fund.
   The officer administering the fund shall be bonded as provided in
Section 29323. The board of supervisors may establish a procedure by
which officers of county departments may submit requests to the
officer administering the fund for payment of authorized expenses
incurred by them.
   In all other respects, the provisions of this article shall apply
to the revolving fund provided for in this section.

29334.  The board of supervisors in any county having a population
of over 1,400,000, as determined by the 1970 federal census, may, in
addition to any other revolving fund, establish a revolving fund to
be used by the director of the county department established for the
administration of aid and services provided pursuant to Division 9
(commencing with Section 10000) of the Welfare and Institutions Code.
Such revolving fund shall be for the purpose of administering
payments to meet the immediate or emergent needs of persons entitled
to aid or services under the provisions of Division 9 of the Welfare
and Institutions Code, and may be fixed by the board of supervisors
in an amount sufficient to enable the director of the county
department to meet the immediate and emergent needs of the persons
entitled thereto. In all other respects, the provisions of this
article shall apply to the revolving fund provided for in this
section.