California Government Code ARTICLE 1 - Duties Generally

• Section 26900.
  The auditor shall examine and settle the accounts of any persons indebted to the county or holding money payable into the county treasury, and shall...
• Section 26901.
  The county auditor may require any person or officer indebted to the county or holding money payable into the county treasury to make an oath...
• Section 26902.
  “Money payable into the county treasury,” as used in Sections 26900 and 26901, includes money belonging to estates of deceased persons and required by law...
• Section 26903.
  Whenever money or credits, or evidences thereof, are transmitted to the county treasurer by any state officer or employee for deposit in the county treasury...
• Section 26904.
  The auditor shall keep accounts current with the treasurer, and when any person deposits with the auditor any receipt given by the treasurer for any...
• Section 26905.
  Not later than the last day of each month, the auditor shall reconcile the cash and investment accounts as stated on the auditor’s books with...
• Section 26906.
  Any money other than taxes erroneously paid into the county treasury may be returned to the person paying it in upon a warrant drawn by...
• Section 26906.1.
  The county auditor, with the approval of the board of supervisors, may impound the disputed revenues of any tax upon secured or unsecured property, levied...
• Section 26907.
  (a) Notwithstanding Section 26201, 26202, or 26205, the auditor or ex officio auditor may destroy any county, school, or special district claim, warrant, or any other...
• Section 26907.1.
  Notwithstanding the provisions of Sections 26201, 26202, and 26205 of this code, the auditor or ex officio auditor may destroy any county, school or special...
• Section 26907.2.
  Notwithstanding the provisions of Sections 26201, 26202, and 26205 of this code, the board may authorize the destruction or disposition of the copies of any...
• Section 26908.
  Notwithstanding the provisions of Sections 4104.3 and 4104.5 of the Revenue and Taxation Code, the tax collector may, upon order of the board of supervisors,...
• Section 26908.5.
  (a) As used in this section “auditor” includes an elected or appointed officer or full-time employee of a county or a special district who is compensated,...
• Section 26909.
  (a) (1) The county auditor shall either make or contract with a certified public accountant or public accountant to make an annual audit of the accounts and...
• Section 26909.a.
  (a) (1) The county auditor shall either make or contract with a certified public accountant or public accountant to make an annual audit of the accounts and...
• Section 26910.
  The auditor may at any reasonable time and place examine the books and records of any special purpose assessing or taxing district located wholly in...
• Section 26911.
  Whenever a special district has elected to have its assessments collected by the county on the property tax roll, the district shall transmit to the...
• Section 26912.
  (a) For the purposes of this section, a local agency includes a city, county, city and county, and special district, as such terms are defined in...
• Section 26912.1.
  (a) For the 1978–79 fiscal year only, an amount shall be computed for each local agency, as defined in subdivision (a) of Section 26912, and for...
• Section 26912.2.
  Notwithstanding Section 26912, no allocation of property taxes levied pursuant to subdivision (b) of Section 2237 of the Revenue and Taxation Code shall be made...
• Section 26912.7.
  Notwithstanding any other provision of law, for the purposes of subdivision (d) of Section 95 and subdivision (a) of Section 2237 of the Revenue and...
• Section 26913.
  If the governing body of a local agency notifies the county auditor by July 10 that it does not wish to receive its total allocation...
• Section 26914.
  Notwithstanding the provisions of Section 26912, in any county in which the county superintendent of schools became fiscally independent on or after June 30, 1977,...

Last modified: October 22, 2018