2009 California Government Code - Section 50910-50914 :: Article 4. Contributions And Surplus

50910.  At the time of each annual tax levy, the legislative body of
the local agency shall direct that from the funds of the local
agency an amount equal to 2 percent of the salaries paid to the
policemen during the preceding year be paid into the police relief
and pension fund, and an amount equal to 2 percent of the salaries
paid to the firemen during the preceding year into the firemen's
relief and pension fund.

50911.  At the time of each annual tax levy, the legislative body
shall direct the payment into the police relief and pension fund of
the following amounts:
   (a) Not less than 5 nor more than 10 percent of all money received
from licenses for the keeping of places where spirituous, malt, or
other intoxicating liquors are sold.
   (b) One-half of all money received from taxes or dog licenses.
   (c) All money received from fines paid by the members of the
police force for violation of the regulations of the department.
   (d) All proceeds of sales of unclaimed property.
   (e) Not less than one-fourth nor more than one-half of all money
received from licenses from pawnbrokers, billiardhall keepers,
second-hand dealers, and junk stores.
   (f) All money from fines for carrying concealed weapons.
   (g) Twenty-five percent of fines paid for violation of the
ordinances of the local agency.
   (h) All rewards paid to members of the police force, other than
those excepted by the chief of police.

50912.  At the time of each annual tax levy, the legislative body
shall direct the payment into the firemen's relief and pension fund
of the following amounts:
   (a) All rewards paid to members of the fire department.
   (b) All fines paid by members of the fire department for
violations of the regulations of the department.
   (c) One-half of all fines collected for violations of fire
precaution laws.

50913.  On June 30th of each year, or as soon thereafter as
practicable, the auditor of the local agency shall make a report to
the legislative body stating:
   (a) The amount of money disbursed on account of the fund during
the previous year.
   (b) The amount to the credit of the fund.

50914.  If the amount in the fund exceeds the amount required for
disbursal, the excess shall be transferred to the general fund of the
local agency and no longer under the control of the board. The
amount required for disbursement is deemed the average amount per
year disbursed during the next preceding three years.