2010 California Code
Government Code
Chapter 3. Financial Powers

25250.  At least biennially the board of supervisors shall examine
and audit, or cause to be audited, the financial accounts and records
of all officers having responsibility for the care, management,
collection, or disbursement of money belonging to the county or money
received or disbursed by them under authority of law. The audit
shall encompass the immediately preceding two-year period, or any
portion thereof not included in a prior audit. This financial
examination or audit may be performed in coordination with the
investigations conducted by the grand jury under Section 925 of the
Penal Code, or the board of supervisors may resolve to accept reports
delivered pursuant to Section 933 of the Penal Code in lieu of its
own separate examination if such reports are found to fulfill some or
all of the requirements of this section. In connection with the
requirements of this section and Section 25253, the board of
supervisors may employ the services of an independent certified
public accountant or licensed public accountant to perform an
examination of the financial statements in accordance with generally
accepted auditing standards.



25251.  The board shall examine, settle, and allow all accounts
legally chargeable against the county, except salaries of officers
and such demands as are authorized by law to be allowed by some other
person or tribunal, and order warrants to be drawn on the county
treasurer therefor.
   When several allowances are made on the same day, they are deemed
made in the order in which they are entered in the allowance book,
and shall be certified in that order by the auditor.



25252.  The board of supervisors shall establish or abolish, those
funds as are necessary for the proper transaction of the business of
the county, and may transfer money from one fund to another, as the
public interest requires. The board may by resolution authorize the
county auditor to perform one or more of these functions. The board
of supervisors may, by resolution, authorize the auditor to transfer
money from one fund to another if the board of supervisors has
authority over each fund. Wherever reference is made elsewhere in the
law to a county salary fund such reference may, upon order of the
board of supervisors, after July 1, 1947, be deemed to refer to the
county general fund.


25252.5.  The board of supervisors may in its discretion establish:
   (a) A revolving fund of an amount not to exceed ten thousand
dollars ($10,000) from which the county probation officer may make
loans to probationers.
   (b) Rules for the operation of said fund.
   (c) Standards governing the terms and conditions of such loans.
   The maximum amount of indebtedness that any probationer may incur
through loans from such fund shall be determined by the board of
supervisors. Where any probationer has borrowed less than the maximum
amount set by the board of supervisors or has borrowed and repaid
all or part of a loan, the county probation officer may make
additional loans to him until he has incurred such maximum amount of
indebtedness.



25252.6.  The board of supervisors may in its discretion establish
and determine the amount of, or may by resolution authorize the
county auditor to establish and determine the amount of, a revolving
cash trust fund for the purpose of eliminating delays which adversely
affect the official operation of offices and departments of the
county or of judicial districts therein resulting from regular
deposits in and withdrawals from a trust fund established for the use
of any such officer or department head. The amount of the revolving
cash trust fund shall not exceed the amount of the trust fund. The
revolving cash trust fund shall be used by the officer or department
head for payment of services, expenses or other charges which are
legally payable out of the deposits in the trust fund.



25253.  Annually the board shall cause to be prepared and published
a statistical report showing in compendious form all the financial
transactions of the county for the last fiscal year, exhibiting
separately the receipts and expenditures by or on account of all
courts and each office, board, commission, institution, and
departments, and classifying the principal items of income and
expenditure so as to show the financial transactions and the
financial condition of the county.



25254.  The board may cause to be prepared and printed:
   (a) An annual statement showing valuations of property, taxes
levied, tax rates, legal requirements, and other information on
assessment of property and collections of taxes.
   (b) An annual budget adopted by the board of supervisors.
   (c) County ordinances and reports or statements of rules or
procedures of the county or of any of the offices or departments of
the county government.



25256.  Except as permitted by the Constitution, the board shall not
for any purpose contract debts or liabilities which exceed in any
fiscal year the income and revenue provided for that year.
   Any debts or liabilities contracted and any allowances made
contrary to this section are void. The auditor shall not draw nor
shall the treasurer pay any warrant therefor.



25257.  (a) Any department, officer, or employee of a county charged
by law with the collection of any county or district tax assessment,
penalty, cost, license fees, or any money, which is due and payable
to the county or district for any reason, may apply to the board of
supervisors for a discharge from accountability for the collection
thereof if the amount is too small to justify the cost of collection,
the likelihood of collection does not warrant the expense involved,
or the amount thereof has been otherwise lawfully compromised or
adjusted.
   (b) Any collection program that is operated by a county may apply
to the board of supervisors for a discharge from accountability for
the court-ordered debt or bail that it would otherwise be responsible
for collecting, if the amount is too small to justify the cost of
collection or the likelihood of collection does not warrant the
expense involved. Responsibility for collection of court-ordered debt
or bail shall be demonstrated by a written agreement between the
county and the court. If the court is responsible for collecting
court-ordered debt or bail, the court may transfer responsibility for
discharging court-ordered debt or bail to the county by written
agreement.



25258.  The application for a discharge from accountability under
Section 25257 shall include:
   (a) The amount owing.
   (b) Except where disclosure of such information is prohibited by
state or federal law, the names of the assessees or persons liable
and the amounts owed by each, which may be by reference to specific
documents incorporated thereby in the application.
   (c) The estimated cost of collection, or a statement that the
likelihood of collection does not warrant the expense involved, or a
specific reference to the official records establishing that the
amount owed has been compromised or adjusted. If requested by the
board of supervisors, the applicant shall furnish such additional
information as the board deems necessary to determine that the
request for discharge is justified.
   (d) Any other fact warranting the discharge, except where the
board of supervisors determines that the circumstances do not warrant
the furnishing of detailed information.
   (e) A verification by the applicant that the facts stated in the
application are true and correct, which may be made on information
and belief.



25259.  The board of supervisors may make an order discharging the
department, officer, or employee from further accountability and
direct the county auditor to adjust any charge against the
department, officer, or employee in a like amount. The discharge from
accountability does not constitute a release of any person from
liability for payment of any amount. Within 45 days after the end of
the month in which any discharge from accountability is approved, the
county shall report to the superior court the discharge from
accountability for any court-ordered debt or bail that the county
would otherwise have been responsible for collecting. The report
shall include the following for each debt discharged: the case
number; whether the case is an infraction, misdemeanor, or felony;
the amount of the debt discharged; and the number of years since the
debt became delinquent.


25259.5.  The board of supervisors may, by resolution, authorize and
designate the county auditor to exercise the powers set forth in
Sections 25257 through 25259.



25259.7.  Any collection program that is operated by a court may
apply to the presiding judge of the court for a discharge from
accountability for any court-ordered debt or bail that it would
otherwise be responsible for collecting, if the amount is too small
to justify the cost of collection or the likelihood of collection
does not warrant the expense involved. Responsibility for collection
of court-ordered debt or bail shall be demonstrated by a written
agreement between the county and the court. If the county is
responsible for collecting court-ordered debt or bail, the county may
transfer responsibility for discharging court-ordered debt or bail
to the court by written agreement.



25259.8.  (a) The application for a discharge from accountability
under Section 25259.7 shall include the following:
   (1) The amount owing.
   (2) The names of the persons liable and the amounts owed by each,
which may be by reference to specific documents incorporated in the
application, except where disclosure of that information is
prohibited by state or federal law.
   (3) The estimated cost of collection, or a statement that the
likelihood of collection does not warrant the expense involved. If
requested by the presiding judge, the applicant shall furnish the
additional information as deemed necessary to determine that the
request for discharge is justified.
   (4) Any other fact warranting the discharge, except where the
presiding judge determines that the circumstances do not warrant the
furnishing of detailed information.
   (5) A verification that the facts stated in the application are
true and correct, which may be made on information and belief.
   (b) The Judicial Council, by rule of court, may require that
additional information be included in the application.



25259.9.  (a) The presiding judge may make an order discharging the
collection program from further accountability. The order shall have
the same effect as a discharge from accountability under Section
25259, which relieves the applicant from any further responsibility
for collecting the discharged debt, and does not constitute a release
of any person from liability for payment of any amount. Upon making
an order of discharge, the presiding judge shall direct the clerk of
court to enter record of the discharge in the court case file for
each debt and to post a copy of the order of discharge on the court's
Internet Web site for a period of not less than three weeks.
   (b) Within 45 days after the end of the month in which any
discharge from accountability is approved, the court shall report to
the county the discharge from accountability for any court-ordered
debt or bail that the court would otherwise have been responsible for
collecting. The report shall include for each debt discharged: the
case number; whether the case is an infraction, misdemeanor, or
felony; the amount of the debt discharged; and the number of years
since the debt became delinquent.
   (c) The Judicial Council, by rule of court, may establish the
process by which applications under Section 25259.7 are submitted and
reviewed or the standards for ordering a discharge.




25259.95.  The presiding judge may authorize and designate another
judge in the court to exercise the powers of the presiding judge set
forth in Sections 25259.7, 25259.8, and 25259.9.



25260.  The board of supervisors may by resolution create one or
more working capital funds. The board may make available such amounts
as are necessary to establish each fund and to maintain its
solvency. At the beginning of any fiscal year the board may provide
by resolution for the transfer of any or all of the moneys in any
fund created pursuant to this section or for the abolishment of any
such fund.
   Each working capital fund may be used to finance internal service
activities rendered to the various departments and agencies of the
county or to the districts governed by the board of supervisors, or
to finance those activities performed by the county for any local
governmental agency by agreement with the governing body of such
agency. The fund may finance (1) equipment, (2) materials, (3)
supplies, (4) services, and (5) all expenses incurred in establishing
and operating the service activities.
   The board may provide for the fixing and collection of charges
from the recipients of activities financed by the fund, and such
charges may include all expense in providing the service activity,
including operational cost and depreciation.
   All funds created pursuant to this section shall be accounted for
as prescribed by the county auditor or controller.



25261.  The board shall by resolution create enterprise funds
specified as mandatory by the State Controller pursuant to
regulations adopted under the provisions of Section 30200. The board
may by resolution create enterprise funds in addition to those
specified as mandatory.
   The board shall make available such amounts as are necessary to
establish each fund and to maintain its solvency. At the beginning of
any fiscal year the board may by resolution transfer part or all of
the amounts in any fund created pursuant to this section or may
abolish any such fund not specified as mandatory.
   The board shall provide for the fixing of charges for all services
performed by the enterprise. Such charges may include all costs
including depreciation. All funds created pursuant to this section
shall be presented separately in the county budget and financial
report.
   As used in this section "enterprise fund" means a fund which
accounts for services furnished to the general public and which is
financed primarily by charges for such services. Activities which may
be accounted for in enterprise funds are limited to those designated
in regulations adopted by the State Controller under the provisions
of Section 30200 of this code.



25262.  The county budget may contain a provision for an equipment
replacement reserve within a fund. The amount in this reserve shall
be identified with the class of fixed assets, and may accumulate from
year to year, but at no time shall it exceed the estimated
replacement cost of the items of fixed assets for which it has been
accumulated. The particular amounts in the reserve shall be made
available for expenditure in the year that the items are replaced or
removed from service without replacement. The estimated replacement
cost of the fixed assets shall be adjusted each year.



25263.  Notwithstanding any other law to the contrary, the board of
supervisors of a county may, by resolution, establish and maintain a
reserve account to insure against its liability or the liability of
its employees for injuries, for liability under the workers'
compensation laws, for casualty losses incurred by the county, and
for providing health and welfare benefits for its employees. In such
event, a county may elect to be wholly or partially self-insured, and
if such reserves are established, the board of supervisors shall
prescribe procedures whereby the reserves may be used to pay for
settlement of claims; payment of property losses; payment of attorney
and investigator fees; and payment of insurance and broker fees if
the county elects to be partially insured. If such reserves are
established, appropriations shall be made to such reserves, and
payments may be made from such reserves for the above purposes
without specific appropriation. All interest earned by the reserve
shall be credited to the reserve.
   The board of supervisors may authorize any district for which the
board is the governing body to establish and maintain the reserves
authorized by this section.


25265.  Where a county provides financial or accounting services to
a special district, including a school district, and such district
requests either:
    (1) A type of financial or accounting service not currently
provided to the district by the county; or
    (2) That a financial or accounting service currently provided to
the district by the county be furnished more frequently,
   the county may contract with such district for such services. The
cost of the services shall be a lawful charge against the funds of
the district. The term "financial and accounting services" includes,
but is not limited to, the preparation and issuance of checks and
warrants and the furnishing of the status of accounts.