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 certify the amount to the treasurer. Upon
the presentation and filing of the treasurer's receipt therefor, the
auditor shall give to such person a discharge and charge the
treasurer with the amount received by him.
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 as to the total amount of money payable by
him to the county or into the county treasury, and on what account.
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 to be paid to the county
treasurer, taxes on inheritances and transfers, any money deposited
by order of court, and any other money deposited with the county
treasurer by virtue of any official authority whatever.
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 or in the treasury of any
political subdivision, public or municipal corporation, or district
of which the county treasurer is the treasurer, the transmitter shall
at the time of the transmission also transmit to the county auditor
a notice stating the following:
(a) The amounts of money or credits or evidences thereof
transmitted.
(b) The mode of transmission and the date when the transmitter
placed the money or credits, or evidences thereof, in course of
transmission or deposited them with the county treasurer.
(c) A description of the money or credits, or evidences thereof,
and the purpose for which transmitted.
The auditor shall file the notices in his office and shall notify
the treasurer of their receipt.
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 money paid into the treasury, the auditor shall
file the receipt and charge the treasurer with the amount.
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 the cash and investment accounts as stated on the
treasurer's books as of the close of business of the preceding month
to determine that the amounts in those accounts as stated on the
books of the treasurer are in agreement with the amounts in those
accounts as stated on the books of the auditor.
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 the auditor on the order of the board of supervisors based
upon such voucher as shows proper evidence of the facts. The board of
supervisors may, by resolution, authorize the auditor to act in lieu
of and with the same authority as the board of supervisors in
ordering the return of such money. If the board of supervisors
authorizes the auditor to make such refunds in lieu of and with the
same authority as the board, the auditor shall periodically, but not
less than annually, file a report with the board listing all such
refunds.
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 and collected by the county for
the county or any revenue district, whenever, pursuant to Chapter 5
(commencing with Section 5096), Part 9, Division 1 of the Revenue and
Taxation Code, a claim or action is filed for the return of the
revenues, or the auditor reasonably anticipates that the tax may be
refunded in whole or in part. The county auditor shall continue to
impound such revenues until the final disposition of the claim or
action, or a refund of the tax is no longer anticipated. If, under
the final disposition, it is determined that such taxes were properly
levied against such property, the auditor shall release the revenues
to the county or revenue district.
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 paper issued as a
warrant voucher that is more than five years old, or at any time
after the document has been photographed, microphotographed,
reproduced by electronically recorded video images on magnetic
surfaces, or recorded on optical disk or reproduced on any other
medium that does not permit additions, deletions, or changes to the
original document and is produced in compliance with Section 12168.7
for recording of permanent records or nonpermanent records if the
copy is kept or maintained for five years from the date of the
document. A duplicate copy of any record reproduced in compliance
with Section 12168.7 for recording of permanent or nonpermanent
records, whichever applies, shall be deemed an original.
(b) The auditor may make a photographic record of an index or
warrant register and may provide for the destruction of the index or
warrant register. Any index or warrant register that is over five
years old may be destroyed without being photographically or
microphotographically reproduced.
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 district bonds or coupons which have
been paid or canceled for a period of not less than five years.
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 county deposit permits or deposit
receipts issued by the county auditor which are more than five years
old.
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, destroy such tax rolls two years after
the last current item has been recorded thereon, provided that a
photographic record of the tax roll has been made, one copy of which
shall be permanently retained.
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, but does not include an independent
contractor.
(b) All books, papers, records, and correspondence of an auditor
pertaining to his or her work are public records subject to Chapter
3.5 (commencing with Section 6250) of Division 7 of Title 1 and shall
be filed at any of the regularly maintained offices of the auditor.
However, none of the following items or papers of which these items
are a part may be released to the public by the auditor or his or her
employees:
(1) Personal papers and correspondence of any person providing
assistance to the auditor when that person has requested in writing
that his or her papers and correspondence be kept private and
confidential. Those papers and that correspondence shall become
public records if the written request is withdrawn or upon the order
of the auditor.
(2) Papers, correspondence, memoranda, or any substantive
information pertaining to any audit not completed.
(3) Papers, correspondence, or memoranda pertaining to any audit
that has been completed, which papers, correspondence, or memoranda
are not used in support of any report resulting from the audit.
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 records of every special district
within the county for which an audit by a certified public accountant
or public accountant is not otherwise provided. In each case, the
minimum requirements of the audit shall be prescribed by the
Controller and shall conform to generally accepted auditing
standards.
(2) Where an audit of a special district's accounts and records is
made by a certified public accountant or public accountant, the
minimum requirements of the audit shall be prescribed by the
Controller and shall conform to generally accepted auditing
standards, and a report thereof shall be filed with the Controller
and with the county auditor of the county in which the special
district is located. The report shall be filed within 12 months of
the end of the fiscal year or years under examination.
(3) Any costs incurred by the county auditor, including contracts
with, or employment of, certified public accountants or public
accountants, in making an audit of every special district pursuant to
this section shall be borne by the special district and shall be a
charge against any unencumbered funds of the district available for
the purpose.
(4) For a special district that is located in two or more
counties, the provisions of this subdivision shall apply to the
auditor of the county in which the treasury is located.
(5) The county controller, or ex officio county controller, shall
effect this section in those counties having a county controller, or
ex officio county controller.
(b) A special district may, by unanimous request of the governing
board of the special district, with unanimous approval of the board
of supervisors, replace the annual audit required by this section
with one of the following, performed in accordance with professional
standards, as determined by the county auditor:
(1) A biennial audit covering a two-year period.
(2) An audit covering a five-year period, if the special district'
s annual revenues do not exceed an amount specified by the board of
supervisors.
(3) An audit conducted at specific intervals, as recommended by
the county auditor, that shall be completed at least once every five
years.
(c) (1) A special district may, by unanimous request of the
governing board of the special district, with unanimous approval of
the board of supervisors, replace the annual audit required by this
section with a financial review, in accordance with the appropriate
professional standards, as determined by the county auditor, if the
following conditions are met:
(A) All of the special district's revenues and expenditures are
transacted through the county's financial system.
(B) The special district's annual revenues do not exceed one
hundred fifty thousand dollars ($150,000).
(2) If the board of supervisors is the governing board of the
special district, it may, upon unanimous approval, replace the annual
audit of the special district required by this section with a
financial review in accordance with the appropriate professional
standards, as determined by the county auditor, if the special
district satisfies the requirements of subparagraphs (A) and (B) of
paragraph (1).
(d) Notwithstanding the provisions of this section, a special
district shall be exempt from the requirement of an annual audit if
the financial statements are audited by the Controller to satisfy
federal audit requirements.
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 the county.
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 county auditor, no later than August
10 of each year, a statement of the rates fixed for assessments.
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 Article 1 (commencing with Section 2201) of
Chapter 3 of Part 4 of Division 1 of the Revenue and Taxation Code,
if such local agency levied a property tax during the 1977-78 fiscal
year or if a property tax was levied for such local agency for such
fiscal year, except that the Bay Area Pollution Control District
shall be considered a local agency.
(b) For the 1978-79 fiscal year only, the amount of revenue
derived from levying a tax pursuant to subdivision (b) of Section
2237 of the Revenue and Taxation Code shall be allocated by the
county auditor, subject to the allocation and payment of funds, as
provided for in subdivision (b) of Section 33670 of the Health and
Safety Code, to each local agency, school district, county
superintendent of schools, and community college district in the
following manner:
(1) (A) The auditor shall determine the local agency share of
1978-79 property tax revenue by dividing the amount of property tax
revenue received by all local agencies in 1977-78 by the total amount
of property tax revenue received by all local agencies, school
districts, community college districts, and county superintendents of
schools in the 1977-78 fiscal year, and multiplying the quotient by
the total amount of revenue generated pursuant to subdivision (b) of
Section 2237 of the Revenue and Taxation Code.
(B) For each local agency, the county auditor shall compute a
factor equal to the average amount of property tax revenue received
in the three fiscal years prior to the 1978-79 fiscal year by each
local agency within the county, divided by the average amount of
property tax revenue received by all such agencies during the three
fiscal years prior to the 1978-79 fiscal year. The county auditor
shall multiply the factor for each local agency by the amount of
revenue determined pursuant to subparagraph (A).
(C) Notwithstanding subparagraph (B), in each case where a local
agency has been formed in the past three years and has assumed the
duties of another local agency, it shall be entitled to the average
amount of revenue for the prior three years of the local agency from
whom it assumed its duties.
(D) For the purposes of subparagraphs (A) and (B), local agency
shall not include a local agency formed after January 1, 1976.
(2) (A) The county auditor shall determine the school share of the
1978-79 fiscal year property tax revenue by subtracting the local
agency share, as determined under subparagraph (A) of paragraph (1)
of this subdivision, from the total amount of revenue generated
pursuant to subdivision (b) of Section 2237 of the Revenue and
Taxation Code.
(B) For each school district, county superintendent of schools,
and community college district, the county auditor shall compute a
factor equal to the amount of property tax revenue received in the
1977-78 fiscal year by such district and the county superintendent of
schools within the county divided by the total amount of property
tax revenue received by all such districts and the county board of
education in the 1977-78 fiscal year. The county auditor shall
multiply the factor for each school district, county superintendent
of schools, and community college district by the amount of revenue
determined pursuant to subparagraph (A). For the purpose of this
paragraph, local agencies formed after January 1, 1976, shall be
considered school districts.
(3) For the purpose of this subdivision, the amount of proceeds of
any property tax actually and separately levied for the specific
purpose of making annual payments for the interest and principal on
outstanding general obligation bonds or other indebtedness approved
by the voters prior to July 1, 1978, including tax rates levied
pursuant to Part 10 (commencing with Section 15000) of Division 1 of
Sections 39308, 39311, 81338, and 81341 of the Education Code, shall
be excluded from all calculations.
(4) The amounts computed under this subdivision shall be the
amount of property tax revenue to be allocated to each local agency
for the 1978-79 fiscal year.
(5) As used in this section, "property tax revenue" includes the
amount of state reimbursement for the homeowners' and business
inventory exemptions.
(c) For the 1978-79 fiscal year only, the amount of state
reimbursement to each county with respect to property tax losses
pursuant to the homeowners' exemption under Section 218 of the
Revenue and Taxation Code, the business inventory exemption under
Section 219 of the Revenue and Taxation Code, and the special
treatment accorded livestock, motion pictures and wine and brandy
under Sections 5523, 988, and 992, respectively, of the Revenue and
Taxation Code, shall be allocated by each county auditor, subject to
the allocation and payment of funds, as provided in subdivision (b)
of Section 33670 of the Health and Safety Code, to local agencies,
school districts, county superintendents of schools, and community
college districts within the county pursuant to the proportions
established in subdivision (b). This subdivision shall not apply to
reimbursements with respect to tax rates levied to pay the interest
or principal on outstanding general obligation bonds or other
indebtedness approved by the voters prior to July 1, 1978.
(d) For local agencies, school districts, and community college
districts located in more than one county, the county auditor of each
county in which such local agency or district is located shall, for
the purposes of computing the amount for such local agency or
district pursuant to paragraphs (1) and (2) of subdivision (b), treat
the portion of the local agency or district located within that
county as a local agency or district.
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 each school district, community college
district and county superintendent of schools, equal to the sum of
the amounts computed pursuant to subdivision (b) of this section.
This amount shall be used for the computation of the amount of state
assistance to be allocated to local jurisdictions for the 1978-79
fiscal year.
(b) (1) The county auditor shall determine an amount equal to the
amount which would be generated by applying a tax rate of four
dollars ($4) per hundred dollars ($100) of assessed valuation to the
total amount of taxable assessed valuation within the county for
1977-78. For purposes of this computation, "taxable assessed
valuation" shall be determined as though the homeowners' and business
inventory exemptions did not exist.
(2) The amount computed for each local agency, school district,
community college district and county superintendent of schools
within the county shall be equal to the amount which each such local
jurisdiction would receive if the amount computed pursuant to
paragraph (1) were allocated, subject to the allocation and payment
of funds as provided in subdivision (b) of Section 33760 of the
Health and Safety Code, pursuant to the proportions established in
subdivision (b) of Section 26912.
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 in the 1979-80 fiscal year
and thereafter to the Central Delta Water Agency or to the South
Delta Water Agency.
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 Taxation Code, a voted override tax
voted specifically for a lease or lease purchase of facilities under
the provisions of former Section 42244 of the Education Code shall be
deemed to be "other indebtedness," if such voter approved override
was approved prior to July 1, 1978.
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 pursuant to Section 26912, the funds not claimed by such
agency shall be allocated pursuant to Section 26912.
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, the apportionment of the
revenue derived from the unsecured roll by applying the county ad
valorem tax rate provided pursuant to subdivision (b) of Section 2237
of the Revenue and Taxation Code shall be made as if the county
superintendent of schools had in fact derived revenue from the
unsecured roll in the 1977-78 fiscal year based on the county
superintendent's tax rate on the secured roll in that year. The
factors determined pursuant to subdivision (b) of Section 26912 shall
be adjusted accordingly and there shall be added to the total amount
of property tax revenue received by the county superintendent of
schools in the 1977-78 fiscal year an amount equal to the amount of
such revenue from the unsecured roll.
26915. (a) Any requirement that an audit be performed by the county
auditor may, at the election of the board of supervisors, also be
performed by a county employee or officer who meets both of the
following qualifications:
(1) The person possesses a valid certificate issued by the
California Board of Accountancy and a permit authorizing the person
to practice as a certified public accountant or as a public
accountant.
(2) The employee or officer is independent in accordance with Rule
101 of the American Institute of Certified Public Accountants' Code
of Professional Conduct.
(b) The election made by the board of supervisors pursuant to
subdivision (a) may be in effect for no more than two years after the
date that the vote is taken by the board, but the election may be
renewed upon expiration.
(c) This section shall only be applicable in the County of Orange.
(d) Nothing in this section is intended to preclude a county
auditor from performing his or her statutorily prescribed duties.
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 certify the amount to the treasurer. Upon
the presentation and filing of the treasurer's receipt therefor, the
auditor shall give to such person a discharge and charge the
treasurer with the amount received by him.
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 as to the total amount of money payable by
him to the county or into the county treasury, and on what account.
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 to be paid to the county
treasurer, taxes on inheritances and transfers, any money deposited
by order of court, and any other money deposited with the county
treasurer by virtue of any official authority whatever.
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 or in the treasury of any
political subdivision, public or municipal corporation, or district
of which the county treasurer is the treasurer, the transmitter shall
at the time of the transmission also transmit to the county auditor
a notice stating the following:
(a) The amounts of money or credits or evidences thereof
transmitted.
(b) The mode of transmission and the date when the transmitter
placed the money or credits, or evidences thereof, in course of
transmission or deposited them with the county treasurer.
(c) A description of the money or credits, or evidences thereof,
and the purpose for which transmitted.
The auditor shall file the notices in his office and shall notify
the treasurer of their receipt.
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 money paid into the treasury, the auditor shall
file the receipt and charge the treasurer with the amount.
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 the cash and investment accounts as stated on the
treasurer's books as of the close of business of the preceding month
to determine that the amounts in those accounts as stated on the
books of the treasurer are in agreement with the amounts in those
accounts as stated on the books of the auditor.
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 the auditor on the order of the board of supervisors based
upon such voucher as shows proper evidence of the facts. The board of
supervisors may, by resolution, authorize the auditor to act in lieu
of and with the same authority as the board of supervisors in
ordering the return of such money. If the board of supervisors
authorizes the auditor to make such refunds in lieu of and with the
same authority as the board, the auditor shall periodically, but not
less than annually, file a report with the board listing all such
refunds.
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 and collected by the county for
the county or any revenue district, whenever, pursuant to Chapter 5
(commencing with Section 5096), Part 9, Division 1 of the Revenue and
Taxation Code, a claim or action is filed for the return of the
revenues, or the auditor reasonably anticipates that the tax may be
refunded in whole or in part. The county auditor shall continue to
impound such revenues until the final disposition of the claim or
action, or a refund of the tax is no longer anticipated. If, under
the final disposition, it is determined that such taxes were properly
levied against such property, the auditor shall release the revenues
to the county or revenue district.
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 paper issued as a
warrant voucher that is more than five years old, or at any time
after the document has been photographed, microphotographed,
reproduced by electronically recorded video images on magnetic
surfaces, or recorded on optical disk or reproduced on any other
medium that does not permit additions, deletions, or changes to the
original document and is produced in compliance with Section 12168.7
for recording of permanent records or nonpermanent records if the
copy is kept or maintained for five years from the date of the
document. A duplicate copy of any record reproduced in compliance
with Section 12168.7 for recording of permanent or nonpermanent
records, whichever applies, shall be deemed an original.
(b) The auditor may make a photographic record of an index or
warrant register and may provide for the destruction of the index or
warrant register. Any index or warrant register that is over five
years old may be destroyed without being photographically or
microphotographically reproduced.
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 district bonds or coupons which have
been paid or canceled for a period of not less than five years.
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 county deposit permits or deposit
receipts issued by the county auditor which are more than five years
old.
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, destroy such tax rolls two years after
the last current item has been recorded thereon, provided that a
photographic record of the tax roll has been made, one copy of which
shall be permanently retained.
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, but does not include an independent
contractor.
(b) All books, papers, records, and correspondence of an auditor
pertaining to his or her work are public records subject to Chapter
3.5 (commencing with Section 6250) of Division 7 of Title 1 and shall
be filed at any of the regularly maintained offices of the auditor.
However, none of the following items or papers of which these items
are a part may be released to the public by the auditor or his or her
employees:
(1) Personal papers and correspondence of any person providing
assistance to the auditor when that person has requested in writing
that his or her papers and correspondence be kept private and
confidential. Those papers and that correspondence shall become
public records if the written request is withdrawn or upon the order
of the auditor.
(2) Papers, correspondence, memoranda, or any substantive
information pertaining to any audit not completed.
(3) Papers, correspondence, or memoranda pertaining to any audit
that has been completed, which papers, correspondence, or memoranda
are not used in support of any report resulting from the audit.
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 records of every special district
within the county for which an audit by a certified public accountant
or public accountant is not otherwise provided. In each case, the
minimum requirements of the audit shall be prescribed by the
Controller and shall conform to generally accepted auditing
standards.
(2) Where an audit of a special district's accounts and records is
made by a certified public accountant or public accountant, the
minimum requirements of the audit shall be prescribed by the
Controller and shall conform to generally accepted auditing
standards, and a report thereof shall be filed with the Controller
and with the county auditor of the county in which the special
district is located. The report shall be filed within 12 months of
the end of the fiscal year or years under examination.
(3) Any costs incurred by the county auditor, including contracts
with, or employment of, certified public accountants or public
accountants, in making an audit of every special district pursuant to
this section shall be borne by the special district and shall be a
charge against any unencumbered funds of the district available for
the purpose.
(4) For a special district that is located in two or more
counties, the provisions of this subdivision shall apply to the
auditor of the county in which the treasury is located.
(5) The county controller, or ex officio county controller, shall
effect this section in those counties having a county controller, or
ex officio county controller.
(b) A special district may, by unanimous request of the governing
board of the special district, with unanimous approval of the board
of supervisors, replace the annual audit required by this section
with one of the following, performed in accordance with professional
standards, as determined by the county auditor:
(1) A biennial audit covering a two-year period.
(2) An audit covering a five-year period, if the special district'
s annual revenues do not exceed an amount specified by the board of
supervisors.
(3) An audit conducted at specific intervals, as recommended by
the county auditor, that shall be completed at least once every five
years.
(c) (1) A special district may, by unanimous request of the
governing board of the special district, with unanimous approval of
the board of supervisors, replace the annual audit required by this
section with a financial review, in accordance with the appropriate
professional standards, as determined by the county auditor, if the
following conditions are met:
(A) All of the special district's revenues and expenditures are
transacted through the county's financial system.
(B) The special district's annual revenues do not exceed one
hundred fifty thousand dollars ($150,000).
(2) If the board of supervisors is the governing board of the
special district, it may, upon unanimous approval, replace the annual
audit of the special district required by this section with a
financial review in accordance with the appropriate professional
standards, as determined by the county auditor, if the special
district satisfies the requirements of subparagraphs (A) and (B) of
paragraph (1).
(d) Notwithstanding the provisions of this section, a special
district shall be exempt from the requirement of an annual audit if
the financial statements are audited by the Controller to satisfy
federal audit requirements.
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 the county.
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 county auditor, no later than August
10 of each year, a statement of the rates fixed for assessments.
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 Article 1 (commencing with Section 2201) of
Chapter 3 of Part 4 of Division 1 of the Revenue and Taxation Code,
if such local agency levied a property tax during the 1977-78 fiscal
year or if a property tax was levied for such local agency for such
fiscal year, except that the Bay Area Pollution Control District
shall be considered a local agency.
(b) For the 1978-79 fiscal year only, the amount of revenue
derived from levying a tax pursuant to subdivision (b) of Section
2237 of the Revenue and Taxation Code shall be allocated by the
county auditor, subject to the allocation and payment of funds, as
provided for in subdivision (b) of Section 33670 of the Health and
Safety Code, to each local agency, school district, county
superintendent of schools, and community college district in the
following manner:
(1) (A) The auditor shall determine the local agency share of
1978-79 property tax revenue by dividing the amount of property tax
revenue received by all local agencies in 1977-78 by the total amount
of property tax revenue received by all local agencies, school
districts, community college districts, and county superintendents of
schools in the 1977-78 fiscal year, and multiplying the quotient by
the total amount of revenue generated pursuant to subdivision (b) of
Section 2237 of the Revenue and Taxation Code.
(B) For each local agency, the county auditor shall compute a
factor equal to the average amount of property tax revenue received
in the three fiscal years prior to the 1978-79 fiscal year by each
local agency within the county, divided by the average amount of
property tax revenue received by all such agencies during the three
fiscal years prior to the 1978-79 fiscal year. The county auditor
shall multiply the factor for each local agency by the amount of
revenue determined pursuant to subparagraph (A).
(C) Notwithstanding subparagraph (B), in each case where a local
agency has been formed in the past three years and has assumed the
duties of another local agency, it shall be entitled to the average
amount of revenue for the prior three years of the local agency from
whom it assumed its duties.
(D) For the purposes of subparagraphs (A) and (B), local agency
shall not include a local agency formed after January 1, 1976.
(2) (A) The county auditor shall determine the school share of the
1978-79 fiscal year property tax revenue by subtracting the local
agency share, as determined under subparagraph (A) of paragraph (1)
of this subdivision, from the total amount of revenue generated
pursuant to subdivision (b) of Section 2237 of the Revenue and
Taxation Code.
(B) For each school district, county superintendent of schools,
and community college district, the county auditor shall compute a
factor equal to the amount of property tax revenue received in the
1977-78 fiscal year by such district and the county superintendent of
schools within the county divided by the total amount of property
tax revenue received by all such districts and the county board of
education in the 1977-78 fiscal year. The county auditor shall
multiply the factor for each school district, county superintendent
of schools, and community college district by the amount of revenue
determined pursuant to subparagraph (A). For the purpose of this
paragraph, local agencies formed after January 1, 1976, shall be
considered school districts.
(3) For the purpose of this subdivision, the amount of proceeds of
any property tax actually and separately levied for the specific
purpose of making annual payments for the interest and principal on
outstanding general obligation bonds or other indebtedness approved
by the voters prior to July 1, 1978, including tax rates levied
pursuant to Part 10 (commencing with Section 15000) of Division 1 of
Sections 39308, 39311, 81338, and 81341 of the Education Code, shall
be excluded from all calculations.
(4) The amounts computed under this subdivision shall be the
amount of property tax revenue to be allocated to each local agency
for the 1978-79 fiscal year.
(5) As used in this section, "property tax revenue" includes the
amount of state reimbursement for the homeowners' and business
inventory exemptions.
(c) For the 1978-79 fiscal year only, the amount of state
reimbursement to each county with respect to property tax losses
pursuant to the homeowners' exemption under Section 218 of the
Revenue and Taxation Code, the business inventory exemption under
Section 219 of the Revenue and Taxation Code, and the special
treatment accorded livestock, motion pictures and wine and brandy
under Sections 5523, 988, and 992, respectively, of the Revenue and
Taxation Code, shall be allocated by each county auditor, subject to
the allocation and payment of funds, as provided in subdivision (b)
of Section 33670 of the Health and Safety Code, to local agencies,
school districts, county superintendents of schools, and community
college districts within the county pursuant to the proportions
established in subdivision (b). This subdivision shall not apply to
reimbursements with respect to tax rates levied to pay the interest
or principal on outstanding general obligation bonds or other
indebtedness approved by the voters prior to July 1, 1978.
(d) For local agencies, school districts, and community college
districts located in more than one county, the county auditor of each
county in which such local agency or district is located shall, for
the purposes of computing the amount for such local agency or
district pursuant to paragraphs (1) and (2) of subdivision (b), treat
the portion of the local agency or district located within that
county as a local agency or district.
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 each school district, community college
district and county superintendent of schools, equal to the sum of
the amounts computed pursuant to subdivision (b) of this section.
This amount shall be used for the computation of the amount of state
assistance to be allocated to local jurisdictions for the 1978-79
fiscal year.
(b) (1) The county auditor shall determine an amount equal to the
amount which would be generated by applying a tax rate of four
dollars ($4) per hundred dollars ($100) of assessed valuation to the
total amount of taxable assessed valuation within the county for
1977-78. For purposes of this computation, "taxable assessed
valuation" shall be determined as though the homeowners' and business
inventory exemptions did not exist.
(2) The amount computed for each local agency, school district,
community college district and county superintendent of schools
within the county shall be equal to the amount which each such local
jurisdiction would receive if the amount computed pursuant to
paragraph (1) were allocated, subject to the allocation and payment
of funds as provided in subdivision (b) of Section 33760 of the
Health and Safety Code, pursuant to the proportions established in
subdivision (b) of Section 26912.
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 in the 1979-80 fiscal year
and thereafter to the Central Delta Water Agency or to the South
Delta Water Agency.
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 Taxation Code, a voted override tax
voted specifically for a lease or lease purchase of facilities under
the provisions of former Section 42244 of the Education Code shall be
deemed to be "other indebtedness," if such voter approved override
was approved prior to July 1, 1978.
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 pursuant to Section 26912, the funds not claimed by such
agency shall be allocated pursuant to Section 26912.
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, the apportionment of the
revenue derived from the unsecured roll by applying the county ad
valorem tax rate provided pursuant to subdivision (b) of Section 2237
of the Revenue and Taxation Code shall be made as if the county
superintendent of schools had in fact derived revenue from the
unsecured roll in the 1977-78 fiscal year based on the county
superintendent's tax rate on the secured roll in that year. The
factors determined pursuant to subdivision (b) of Section 26912 shall
be adjusted accordingly and there shall be added to the total amount
of property tax revenue received by the county superintendent of
schools in the 1977-78 fiscal year an amount equal to the amount of
such revenue from the unsecured roll.
26915. (a) Any requirement that an audit be performed by the county
auditor may, at the election of the board of supervisors, also be
performed by a county employee or officer who meets both of the
following qualifications:
(1) The person possesses a valid certificate issued by the
California Board of Accountancy and a permit authorizing the person
to practice as a certified public accountant or as a public
accountant.
(2) The employee or officer is independent in accordance with Rule
101 of the American Institute of Certified Public Accountants' Code
of Professional Conduct.
(b) The election made by the board of supervisors pursuant to
subdivision (a) may be in effect for no more than two years after the
date that the vote is taken by the board, but the election may be
renewed upon expiration.
(c) This section shall only be applicable in the County of Orange.
(d) Nothing in this section is intended to preclude a county
auditor from performing his or her statutorily prescribed duties.
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 certify the amount to the treasurer. Upon
the presentation and filing of the treasurer's receipt therefor, the
auditor shall give to such person a discharge and charge the
treasurer with the amount received by him.
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 as to the total amount of money payable by
him to the county or into the county treasury, and on what account.
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 to be paid to the county
treasurer, taxes on inheritances and transfers, any money deposited
by order of court, and any other money deposited with the county
treasurer by virtue of any official authority whatever.
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 or in the treasury of any
political subdivision, public or municipal corporation, or district
of which the county treasurer is the treasurer, the transmitter shall
at the time of the transmission also transmit to the county auditor
a notice stating the following:
(a) The amounts of money or credits or evidences thereof
transmitted.
(b) The mode of transmission and the date when the transmitter
placed the money or credits, or evidences thereof, in course of
transmission or deposited them with the county treasurer.
(c) A description of the money or credits, or evidences thereof,
and the purpose for which transmitted.
The auditor shall file the notices in his office and shall notify
the treasurer of their receipt.
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 money paid into the treasury, the auditor shall
file the receipt and charge the treasurer with the amount.
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 the cash and investment accounts as stated on the
treasurer's books as of the close of business of the preceding month
to determine that the amounts in those accounts as stated on the
books of the treasurer are in agreement with the amounts in those
accounts as stated on the books of the auditor.
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 the auditor on the order of the board of supervisors based
upon such voucher as shows proper evidence of the facts. The board of
supervisors may, by resolution, authorize the auditor to act in lieu
of and with the same authority as the board of supervisors in
ordering the return of such money. If the board of supervisors
authorizes the auditor to make such refunds in lieu of and with the
same authority as the board, the auditor shall periodically, but not
less than annually, file a report with the board listing all such
refunds.
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 and collected by the county for
the county or any revenue district, whenever, pursuant to Chapter 5
(commencing with Section 5096), Part 9, Division 1 of the Revenue and
Taxation Code, a claim or action is filed for the return of the
revenues, or the auditor reasonably anticipates that the tax may be
refunded in whole or in part. The county auditor shall continue to
impound such revenues until the final disposition of the claim or
action, or a refund of the tax is no longer anticipated. If, under
the final disposition, it is determined that such taxes were properly
levied against such property, the auditor shall release the revenues
to the county or revenue district.
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 paper issued as a
warrant voucher that is more than five years old, or at any time
after the document has been photographed, microphotographed,
reproduced by electronically recorded video images on magnetic
surfaces, or recorded on optical disk or reproduced on any other
medium that does not permit additions, deletions, or changes to the
original document and is produced in compliance with Section 12168.7
for recording of permanent records or nonpermanent records if the
copy is kept or maintained for five years from the date of the
document. A duplicate copy of any record reproduced in compliance
with Section 12168.7 for recording of permanent or nonpermanent
records, whichever applies, shall be deemed an original.
(b) The auditor may make a photographic record of an index or
warrant register and may provide for the destruction of the index or
warrant register. Any index or warrant register that is over five
years old may be destroyed without being photographically or
microphotographically reproduced.
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 district bonds or coupons which have
been paid or canceled for a period of not less than five years.
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 county deposit permits or deposit
receipts issued by the county auditor which are more than five years
old.
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, destroy such tax rolls two years after
the last current item has been recorded thereon, provided that a
photographic record of the tax roll has been made, one copy of which
shall be permanently retained.
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, but does not include an independent
contractor.
(b) All books, papers, records, and correspondence of an auditor
pertaining to his or her work are public records subject to Chapter
3.5 (commencing with Section 6250) of Division 7 of Title 1 and shall
be filed at any of the regularly maintained offices of the auditor.
However, none of the following items or papers of which these items
are a part may be released to the public by the auditor or his or her
employees:
(1) Personal papers and correspondence of any person providing
assistance to the auditor when that person has requested in writing
that his or her papers and correspondence be kept private and
confidential. Those papers and that correspondence shall become
public records if the written request is withdrawn or upon the order
of the auditor.
(2) Papers, correspondence, memoranda, or any substantive
information pertaining to any audit not completed.
(3) Papers, correspondence, or memoranda pertaining to any audit
that has been completed, which papers, correspondence, or memoranda
are not used in support of any report resulting from the audit.
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 records of every special district
within the county for which an audit by a certified public accountant
or public accountant is not otherwise provided. In each case, the
minimum requirements of the audit shall be prescribed by the
Controller and shall conform to generally accepted auditing
standards.
(2) Where an audit of a special district's accounts and records is
made by a certified public accountant or public accountant, the
minimum requirements of the audit shall be prescribed by the
Controller and shall conform to generally accepted auditing
standards, and a report thereof shall be filed with the Controller
and with the county auditor of the county in which the special
district is located. The report shall be filed within 12 months of
the end of the fiscal year or years under examination.
(3) Any costs incurred by the county auditor, including contracts
with, or employment of, certified public accountants or public
accountants, in making an audit of every special district pursuant to
this section shall be borne by the special district and shall be a
charge against any unencumbered funds of the district available for
the purpose.
(4) For a special district that is located in two or more
counties, the provisions of this subdivision shall apply to the
auditor of the county in which the treasury is located.
(5) The county controller, or ex officio county controller, shall
effect this section in those counties having a county controller, or
ex officio county controller.
(b) A special district may, by unanimous request of the governing
board of the special district, with unanimous approval of the board
of supervisors, replace the annual audit required by this section
with one of the following, performed in accordance with professional
standards, as determined by the county auditor:
(1) A biennial audit covering a two-year period.
(2) An audit covering a five-year period, if the special district'
s annual revenues do not exceed an amount specified by the board of
supervisors.
(3) An audit conducted at specific intervals, as recommended by
the county auditor, that shall be completed at least once every five
years.
(c) (1) A special district may, by unanimous request of the
governing board of the special district, with unanimous approval of
the board of supervisors, replace the annual audit required by this
section with a financial review, in accordance with the appropriate
professional standards, as determined by the county auditor, if the
following conditions are met:
(A) All of the special district's revenues and expenditures are
transacted through the county's financial system.
(B) The special district's annual revenues do not exceed one
hundred fifty thousand dollars ($150,000).
(2) If the board of supervisors is the governing board of the
special district, it may, upon unanimous approval, replace the annual
audit of the special district required by this section with a
financial review in accordance with the appropriate professional
standards, as determined by the county auditor, if the special
district satisfies the requirements of subparagraphs (A) and (B) of
paragraph (1).
(d) Notwithstanding the provisions of this section, a special
district shall be exempt from the requirement of an annual audit if
the financial statements are audited by the Controller to satisfy
federal audit requirements.
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 the county.
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 county auditor, no later than August
10 of each year, a statement of the rates fixed for assessments.
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 Article 1 (commencing with Section 2201) of
Chapter 3 of Part 4 of Division 1 of the Revenue and Taxation Code,
if such local agency levied a property tax during the 1977-78 fiscal
year or if a property tax was levied for such local agency for such
fiscal year, except that the Bay Area Pollution Control District
shall be considered a local agency.
(b) For the 1978-79 fiscal year only, the amount of revenue
derived from levying a tax pursuant to subdivision (b) of Section
2237 of the Revenue and Taxation Code shall be allocated by the
county auditor, subject to the allocation and payment of funds, as
provided for in subdivision (b) of Section 33670 of the Health and
Safety Code, to each local agency, school district, county
superintendent of schools, and community college district in the
following manner:
(1) (A) The auditor shall determine the local agency share of
1978-79 property tax revenue by dividing the amount of property tax
revenue received by all local agencies in 1977-78 by the total amount
of property tax revenue received by all local agencies, school
districts, community college districts, and county superintendents of
schools in the 1977-78 fiscal year, and multiplying the quotient by
the total amount of revenue generated pursuant to subdivision (b) of
Section 2237 of the Revenue and Taxation Code.
(B) For each local agency, the county auditor shall compute a
factor equal to the average amount of property tax revenue received
in the three fiscal years prior to the 1978-79 fiscal year by each
local agency within the county, divided by the average amount of
property tax revenue received by all such agencies during the three
fiscal years prior to the 1978-79 fiscal year. The county auditor
shall multiply the factor for each local agency by the amount of
revenue determined pursuant to subparagraph (A).
(C) Notwithstanding subparagraph (B), in each case where a local
agency has been formed in the past three years and has assumed the
duties of another local agency, it shall be entitled to the average
amount of revenue for the prior three years of the local agency from
whom it assumed its duties.
(D) For the purposes of subparagraphs (A) and (B), local agency
shall not include a local agency formed after January 1, 1976.
(2) (A) The county auditor shall determine the school share of the
1978-79 fiscal year property tax revenue by subtracting the local
agency share, as determined under subparagraph (A) of paragraph (1)
of this subdivision, from the total amount of revenue generated
pursuant to subdivision (b) of Section 2237 of the Revenue and
Taxation Code.
(B) For each school district, county superintendent of schools,
and community college district, the county auditor shall compute a
factor equal to the amount of property tax revenue received in the
1977-78 fiscal year by such district and the county superintendent of
schools within the county divided by the total amount of property
tax revenue received by all such districts and the county board of
education in the 1977-78 fiscal year. The county auditor shall
multiply the factor for each school district, county superintendent
of schools, and community college district by the amount of revenue
determined pursuant to subparagraph (A). For the purpose of this
paragraph, local agencies formed after January 1, 1976, shall be
considered school districts.
(3) For the purpose of this subdivision, the amount of proceeds of
any property tax actually and separately levied for the specific
purpose of making annual payments for the interest and principal on
outstanding general obligation bonds or other indebtedness approved
by the voters prior to July 1, 1978, including tax rates levied
pursuant to Part 10 (commencing with Section 15000) of Division 1 of
Sections 39308, 39311, 81338, and 81341 of the Education Code, shall
be excluded from all calculations.
(4) The amounts computed under this subdivision shall be the
amount of property tax revenue to be allocated to each local agency
for the 1978-79 fiscal year.
(5) As used in this section, "property tax revenue" includes the
amount of state reimbursement for the homeowners' and business
inventory exemptions.
(c) For the 1978-79 fiscal year only, the amount of state
reimbursement to each county with respect to property tax losses
pursuant to the homeowners' exemption under Section 218 of the
Revenue and Taxation Code, the business inventory exemption under
Section 219 of the Revenue and Taxation Code, and the special
treatment accorded livestock, motion pictures and wine and brandy
under Sections 5523, 988, and 992, respectively, of the Revenue and
Taxation Code, shall be allocated by each county auditor, subject to
the allocation and payment of funds, as provided in subdivision (b)
of Section 33670 of the Health and Safety Code, to local agencies,
school districts, county superintendents of schools, and community
college districts within the county pursuant to the proportions
established in subdivision (b). This subdivision shall not apply to
reimbursements with respect to tax rates levied to pay the interest
or principal on outstanding general obligation bonds or other
indebtedness approved by the voters prior to July 1, 1978.
(d) For local agencies, school districts, and community college
districts located in more than one county, the county auditor of each
county in which such local agency or district is located shall, for
the purposes of computing the amount for such local agency or
district pursuant to paragraphs (1) and (2) of subdivision (b), treat
the portion of the local agency or district located within that
county as a local agency or district.
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 each school district, community college
district and county superintendent of schools, equal to the sum of
the amounts computed pursuant to subdivision (b) of this section.
This amount shall be used for the computation of the amount of state
assistance to be allocated to local jurisdictions for the 1978-79
fiscal year.
(b) (1) The county auditor shall determine an amount equal to the
amount which would be generated by applying a tax rate of four
dollars ($4) per hundred dollars ($100) of assessed valuation to the
total amount of taxable assessed valuation within the county for
1977-78. For purposes of this computation, "taxable assessed
valuation" shall be determined as though the homeowners' and business
inventory exemptions did not exist.
(2) The amount computed for each local agency, school district,
community college district and county superintendent of schools
within the county shall be equal to the amount which each such local
jurisdiction would receive if the amount computed pursuant to
paragraph (1) were allocated, subject to the allocation and payment
of funds as provided in subdivision (b) of Section 33760 of the
Health and Safety Code, pursuant to the proportions established in
subdivision (b) of Section 26912.
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 in the 1979-80 fiscal year
and thereafter to the Central Delta Water Agency or to the South
Delta Water Agency.
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 Taxation Code, a voted override tax
voted specifically for a lease or lease purchase of facilities under
the provisions of former Section 42244 of the Education Code shall be
deemed to be "other indebtedness," if such voter approved override
was approved prior to July 1, 1978.
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 pursuant to Section 26912, the funds not claimed by such
agency shall be allocated pursuant to Section 26912.
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, the apportionment of the
revenue derived from the unsecured roll by applying the county ad
valorem tax rate provided pursuant to subdivision (b) of Section 2237
of the Revenue and Taxation Code shall be made as if the county
superintendent of schools had in fact derived revenue from the
unsecured roll in the 1977-78 fiscal year based on the county
superintendent's tax rate on the secured roll in that year. The
factors determined pursuant to subdivision (b) of Section 26912 shall
be adjusted accordingly and there shall be added to the total amount
of property tax revenue received by the county superintendent of
schools in the 1977-78 fiscal year an amount equal to the amount of
such revenue from the unsecured roll.
26915. (a) Any requirement that an audit be performed by the county
auditor may, at the election of the board of supervisors, also be
performed by a county employee or officer who meets both of the
following qualifications:
(1) The person possesses a valid certificate issued by the
California Board of Accountancy and a permit authorizing the person
to practice as a certified public accountant or as a public
accountant.
(2) The employee or officer is independent in accordance with Rule
101 of the American Institute of Certified Public Accountants' Code
of Professional Conduct.
(b) The election made by the board of supervisors pursuant to
subdivision (a) may be in effect for no more than two years after the
date that the vote is taken by the board, but the election may be
renewed upon expiration.
(c) This section shall only be applicable in the County of Orange.
(d) Nothing in this section is intended to preclude a county
auditor from performing his or her statutorily prescribed duties.
