2010 California Code
Government Code
Article 4. Adopted Budget

29080.  On or before September 8 of each year, the board shall
publish a notice in a newspaper of general circulation stating that:
   (a) The recommended budget documents are available to members of
the public.
   (b) On the date stated in the notice, not fewer than 10 days after
the recommended budget documents are available, and at a time and
place also stated in the notice, the board will conduct a public
hearing on the recommended budget.
   (c) Any member of the public may appear at the hearing and be
heard regarding any item in the recommended budget or for the
inclusion of additional items.
   (d) All proposals for revisions shall be submitted in writing to
the clerk of the board of supervisors before the close of the public
hearing.



29081.  The hearing may be continued from day to day until
concluded, but not to exceed a total of 14 calendar days.



29082.  (a) At the hearing, the board of supervisors shall hear any
official who wishes to be heard regarding the recommended budget for
his or her budget unit.
   (b) At the time of the hearing, the board of supervisors may call
in the official or person in charge of any budget unit concerning any
matter relating to his or her budget unit. The board of supervisors
may also call in the official or person in charge of a budget unit if
any member of the public files with the clerk of the board a written
request to question any matter relating to that budget unit.




29083.  (a) The auditor, or a deputy designated by the auditor,
shall attend the public hearing on the recommended budget, and shall
furnish the board with any financial statements and data it requires.
   (b) It shall be the responsibility of the administrative officer
or auditor to revise the recommended budget to reflect the actions of
the board pertaining thereto in developing the adopted budget
document.



29084.  The budget may contain an appropriation or appropriations
for contingencies in such amounts as the board deems sufficient.



29085.  The budget for each fund may contain reserves, including a
general reserve, and designations in such amounts as the board deems
sufficient.


29086.  Except in cases of a legally declared emergency, as defined
in Section 29127, the general reserve may only be established,
canceled, increased, or decreased at the time of adopting the budget
as provided in Section 29088. The general reserve may be increased
any time during the fiscal year by a four-fifths vote of the board.




29088.  After the conclusion of the hearing, and not later than
October 2 of each year, and after making any revisions of, deductions
from, or increases or additions to, the recommended budget it deems
advisable during or after the public hearing, the board shall by
resolution adopt the budget as finally determined. Increases or
additions shall not be made after the public hearing, unless the
items were proposed in writing and filed with the clerk of the board
before the close of the public hearing or unless approved by the
board by four-fifths vote.


29089.  The resolution of adoption of the budget of the county, each
dependent special district, and each other agency as defined in
Section 29002, shall specify:
   (a) Appropriations by objects of expenditure within each budget
unit, except for capital assets that are appropriated at the
subobject level pursuant to Section 29008.
   (b) Other financing uses by budget unit.
   (c) Intrafund transfers by budget unit.
   (d) Transfers-out by fund.
   (e) Appropriations for contingencies, by fund.
   (f) Provisions for reserves and designations, by fund and purpose.
   (g) The means of financing the budget requirements.



29090.  The adoption of the budget may be accomplished by a
resolution in which the adoption is effectuated by reference to the
financing uses in the budget as finally determined, provided that the
minimum requirements set forth in Section 29089 are met in the
budget document. If adopted by reference, the budget shall have the
same effect and be subject to the same provisions of law as if the
resolution of adoption had been accomplished by specific designation.



29092.  The board may set forth appropriations in greater detail
than required in Section 29089 and may authorize any additional
controls for the administration of the budget as it deems necessary.
The board may designate a county official to exercise these
administrative controls.



29093.  (a) A copy of the adopted budget in the format prescribed by
the Controller shall be filed by the auditor in the office of the
clerk of the board and the office of the Controller not later than
December 1 of each year.
   (b) (1) If the auditor, after receipt of written notice from the
Controller, fails to transmit a copy of the adopted budget within 20
days, the county shall forfeit to the state one thousand dollars
($1,000) to be recovered in an action brought by the Attorney
General, in the name of the Controller.
   (2) Upon a satisfactory showing of good cause, the Controller may
waive the penalty for late filing provided in paragraph (1).