California Government Code CHAPTER 3 - Financial Powers

• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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,...
• Section 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...
• Section 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...
• Section 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.(Amended by...
• Section 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...
• Section 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...
• Section 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...
• Section 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,...
• Section 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...
• Section 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....
• Section 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...
• Section 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...
• 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...

Last modified: October 22, 2018