California Government Code ARTICLE 2 - Duties

• Section 12410.
  The Controller shall superintend the fiscal concerns of the state. The Controller shall audit all claims against the state, and may audit the disbursement of...
• Section 12410.5.
  (a) The Controller shall receive every audit report prepared for any local agency, as defined in Section 53890, in compliance with the federal Single Audit Act...
• Section 12410.6.
  (a) An audit for any local agency, including those submitted to the Controller pursuant to subdivision (a) of Section 12410.5, shall be made by a certified...
• Section 12411.
  The Controller shall suggest plans for the improvement and management of the public revenues.(Added by Stats. 1945, Ch. 111.)
• Section 12412.
  The Controller shall keep and state all accounts in which the State is interested and keep a separate account under the head of each specific...
• Section 12412.1.
  The Controller shall:(a) Account for expenditures as scheduled in the Budget Act. This accounting shall utilize the uniform code structure developed jointly by the Department of...
• Section 12413.
  The Controller shall keep an account between the State and the Treasurer and charge the Treasurer with the balance in the treasury when he comes...
• Section 12415.
  The Controller may require any person, presenting an account for settlement, to be sworn before him and to answer orally or in writing as to...
• Section 12416.
  The Controller shall require all persons who have received any money belonging to the State and have not accounted for it to settle their accounts...
• Section 12417.
  The Controller may require all persons who have received money or securities, or have had the disposition or management of any property of the State...
• Section 12418.
  The Controller shall direct and superintend the collection of all money due the State, and institute suits in its name:(a) For all official delinquencies in relation...
• Section 12419.
  The Controller shall state an account with any person who:(a) Has received money or has money or other personal property which belongs to the State by...
• Section 12419.2.
  (a) The Controller shall, under the authority to offset granted by Section 12419.5 and in conjunction with the Franchise Tax Board, develop a program to provide...
• Section 12419.3.
  The Controller shall offset delinquent accounts against personal income tax refunds that have been certified by the Franchise Tax Board, in the following priority:(a) The nonpayment...
• Section 12419.4.
  The State has a lien for any taxes due the State from any person or entity, upon any and all personal property belonging to such...
• Section 12419.5.
  The Controller may, in his or her discretion, offset any amount due a state agency from a person or entity, against any amount owing that...
• Section 12419.7.
  For the purposes of Section 12419.5, an amount due a state agency from a person or entity shall include any amount due a community college...
• Section 12419.8.
  (a) The Controller may, in his or her discretion, offset any amount due a city, county, or special district from a person or entity pursuant to...
• Section 12419.9.
  (a) For the purposes of Section 12419.5, an amount due a state agency from a person or entity shall include any amount due an educational institution...
• Section 12419.10.
  (a) (1) The Controller shall, to the extent feasible, offset any amount overdue and unpaid for a fine, penalty, assessment, bail, vehicle parking penalty, or court-ordered reimbursement...
• Section 12419.11.
  (a) The Labor Commissioner shall submit a request to the Controller to offset amounts due from a person or entity as the result of any judgment...
• Section 12419.12.
  (a) (1) The Controller shall, to the extent feasible, offset any amount overdue and unpaid for a bridge toll or a high-occupancy toll lane fee and any...
• Section 12419.13.
  (a) (1) The Controller shall, upon execution of a reciprocal agreement between the State Board of Equalization or the Franchise Tax Board, and any other state imposing...
• Section 12420.1.
  The Controller shall establish special accounts for any state officer or employee requesting salary or wage deductions in order that sufficient funds may be accumulated...
• Section 12420.2.
  The Controller may purchase annuity contracts on behalf of any state employer under the uniform state payroll system, excluding the California State University System, that...
• Section 12421.
  The Controller shall authenticate with his official seal all warrants drawn by him, and all copies of papers issued from his office. The Controller may...
• Section 12422.
  The Controller shall summon county auditors to meet with the Controller or his or her duly authorized representatives, at least once each year, in such...
• Section 12422.5.
  (a) On or before January 1, 2015, the Controller shall develop internal control guidelines applicable to each local agency to prevent and detect financial errors and...
• Section 12423.
  The Controller shall summon county tax collectors and redemption officers or the authorized representative of any county tax collector or redemption officer to meet with...
• Section 12424.
  The Controller may render service pertinent to financial, budgetary and taxation problems and procedures for any county, city, city and county, any other political subdivision,...
• Section 12425.
  Upon the submission of claims by a state agency, with the approval of the Department of General Services, the Controller may pay, from appropriations available...
• Section 12427.
  Each state agency shall reimburse the Controller for the costs associated with any accounting of expenditures incurred in connection with any revenue bonds, not otherwise...
• Section 12428.
  In the event either the Governor or the Legislature should obtain federal approval to transfer programs receiving federal support for persons with an intellectual disability...
• Section 12429.
  The Controller may, with the approval of the Department of Finance, seek recovery from the federal government of Social Security contribution overpayments made with regard...
• Section 12431.
  Prior to the payment of any claim from funds appropriated pursuant to Section 7 of Chapter 1123 of the Statutes of 1977, the Controller shall...

Last modified: October 22, 2018