2150. All amounts paid to each county, out of the Highway Users Tax
Fund shall be deposited in its road fund. The board may deposit in
said fund any other money available for roads. All money received by
a county from the Highway Users Tax Fund and all money deposited by a
county in its road fund shall be expended by the county exclusively
for county roads for the purposes specified in Section 2101 or for
other public street and highway purposes as provided by law.
The amounts paid to a county for snow removal on county roads and
for heavy rainfall and storm damage on county roads, pursuant to
Section 2110, shall be kept in separate accounts in its road fund and
shall be used solely for the purpose for which apportioned.
2151. On or before the first day of October of each year, the
governing body of each county and city shall cause to be made and
filed with the Controller a complete report of the expenditures for
street or road purposes during the preceding fiscal year ending on
the 30th day of June. However, the City of South Lake Tahoe and the
City of Huntington Beach may send, on a one-time basis, a written
notice to the Controller that it has selected a fiscal year ending on
a date other than June 30, and, in that case, the fiscal year
selected by the city shall be its fiscal year for reports under this
section.
The Controller shall prescribe the form and contents of the
report. The report shall show the amount expended for construction by
contract, maintenance by contract, construction by day labor, and
maintenance by day labor. For construction and maintenance by day
labor, the amount shall include the cost of material, labor,
equipment, and overhead for work performed thereunder.
The board of supervisors of each county shall by appropriate
action, at any regular or special meeting, designate either the
county road commissioner or the county auditor as the person
responsible for making and signing the report required by this
section. When the road commissioner is designated to make and sign
the report, the county auditor shall certify the report before it is
filed with the Controller. When the county auditor is designated to
make and sign the report, the road commissioner shall certify the
report before it is filed with the Controller. Reports made by each
city shall be certified by the city's fiscal officer.
2152. The report shall contain the following:
(a) A detailed statement of all money available from all sources
during the fiscal year covered by the report, including money made
available by the United States, the state, the county or city, any
other governmental agency, and money available from bond issues,
special assessments, or from any other source whatever for
expenditure for street or road purposes.
(b) A detailed statement of all expenditures during the fiscal
year covered by the report for street or road purposes, including
obligations incurred but not yet paid. The statement shall be broken
down into expenditure categories,, including, but not limited to,
expenditures for rights-of-way or other property, new construction,
reconstruction, widening, resurfacing, maintenance, repair, and
acquisition and maintenance of equipment.
The State Controller, with the advice of the department, may
prescribe any other expenditure categories and may require any detail
that may be deemed necessary by him or her fully to disclose the
nature and extent of all financial transactions by the county or city
relating to streets or roads.
(c) A detailed statement of all expenditures during the fiscal
year covered by the report for snow removal or snow grooming, or
both, including expenditures of money apportioned pursuant to Section
2107 or 2110. The statement shall include equipment costs in
connection with snow removal or snow grooming, or both, on an hourly
rental basis or on any other annual basis that the State Controller
may require.
(d) In addition, the county shall compute its reimbursable snow
removal costs. The reimbursable snow removal or snow grooming, or
both, costs shall be in an amount equal to 80 percent of the
expenditures described in subdivision (c) that are in excess of five
thousand dollars ($5,000).
(e) For purposes of this section, "snow grooming" is a method
whereby snow is packed down into a hard surface in order to
facilitate transportation by snowmobiles or other vehicles modified
or accustomed to traveling on packed snow or ice, or both.
2153. The State Controller shall take such steps as he may deem
necessary to insure that such reports are adequate and accurate.
2154. The Controller shall annually tabulate and compile all such
reports received by him or her and shall distribute copies of that
tabulation and compilation to the Governor, the Lieutenant Governor,
the Members of the Legislature, the department, the State Auditor,
the Joint Legislative Audit Committee, the cities, and the counties
and to any legislative committee charged with the investigation of
streets, roads, highways, or bridges in this state.
2155. No state money shall be allocated to or made available for
expenditure by any county or city at any time when such county or
city is delinquent in filing the report provided for in Section 2151.
2157. The Departmental Transportation Advisory Committee is hereby
abolished and the department shall succeed to all of its duties and
responsibilities.
2150. All amounts paid to each county, out of the Highway Users Tax
Fund shall be deposited in its road fund. The board may deposit in
said fund any other money available for roads. All money received by
a county from the Highway Users Tax Fund and all money deposited by a
county in its road fund shall be expended by the county exclusively
for county roads for the purposes specified in Section 2101 or for
other public street and highway purposes as provided by law.
The amounts paid to a county for snow removal on county roads and
for heavy rainfall and storm damage on county roads, pursuant to
Section 2110, shall be kept in separate accounts in its road fund and
shall be used solely for the purpose for which apportioned.
2151. On or before the first day of October of each year, the
governing body of each county and city shall cause to be made and
filed with the Controller a complete report of the expenditures for
street or road purposes during the preceding fiscal year ending on
the 30th day of June. However, the City of South Lake Tahoe and the
City of Huntington Beach may send, on a one-time basis, a written
notice to the Controller that it has selected a fiscal year ending on
a date other than June 30, and, in that case, the fiscal year
selected by the city shall be its fiscal year for reports under this
section.
The Controller shall prescribe the form and contents of the
report. The report shall show the amount expended for construction by
contract, maintenance by contract, construction by day labor, and
maintenance by day labor. For construction and maintenance by day
labor, the amount shall include the cost of material, labor,
equipment, and overhead for work performed thereunder.
The board of supervisors of each county shall by appropriate
action, at any regular or special meeting, designate either the
county road commissioner or the county auditor as the person
responsible for making and signing the report required by this
section. When the road commissioner is designated to make and sign
the report, the county auditor shall certify the report before it is
filed with the Controller. When the county auditor is designated to
make and sign the report, the road commissioner shall certify the
report before it is filed with the Controller. Reports made by each
city shall be certified by the city's fiscal officer.
2152. The report shall contain the following:
(a) A detailed statement of all money available from all sources
during the fiscal year covered by the report, including money made
available by the United States, the state, the county or city, any
other governmental agency, and money available from bond issues,
special assessments, or from any other source whatever for
expenditure for street or road purposes.
(b) A detailed statement of all expenditures during the fiscal
year covered by the report for street or road purposes, including
obligations incurred but not yet paid. The statement shall be broken
down into expenditure categories,, including, but not limited to,
expenditures for rights-of-way or other property, new construction,
reconstruction, widening, resurfacing, maintenance, repair, and
acquisition and maintenance of equipment.
The State Controller, with the advice of the department, may
prescribe any other expenditure categories and may require any detail
that may be deemed necessary by him or her fully to disclose the
nature and extent of all financial transactions by the county or city
relating to streets or roads.
(c) A detailed statement of all expenditures during the fiscal
year covered by the report for snow removal or snow grooming, or
both, including expenditures of money apportioned pursuant to Section
2107 or 2110. The statement shall include equipment costs in
connection with snow removal or snow grooming, or both, on an hourly
rental basis or on any other annual basis that the State Controller
may require.
(d) In addition, the county shall compute its reimbursable snow
removal costs. The reimbursable snow removal or snow grooming, or
both, costs shall be in an amount equal to 80 percent of the
expenditures described in subdivision (c) that are in excess of five
thousand dollars ($5,000).
(e) For purposes of this section, "snow grooming" is a method
whereby snow is packed down into a hard surface in order to
facilitate transportation by snowmobiles or other vehicles modified
or accustomed to traveling on packed snow or ice, or both.
2153. The State Controller shall take such steps as he may deem
necessary to insure that such reports are adequate and accurate.
2154. The Controller shall annually tabulate and compile all such
reports received by him or her and shall distribute copies of that
tabulation and compilation to the Governor, the Lieutenant Governor,
the Members of the Legislature, the department, the State Auditor,
the Joint Legislative Audit Committee, the cities, and the counties
and to any legislative committee charged with the investigation of
streets, roads, highways, or bridges in this state.
2155. No state money shall be allocated to or made available for
expenditure by any county or city at any time when such county or
city is delinquent in filing the report provided for in Section 2151.
2157. The Departmental Transportation Advisory Committee is hereby
abolished and the department shall succeed to all of its duties and
responsibilities.
2150. All amounts paid to each county, out of the Highway Users Tax
Fund shall be deposited in its road fund. The board may deposit in
said fund any other money available for roads. All money received by
a county from the Highway Users Tax Fund and all money deposited by a
county in its road fund shall be expended by the county exclusively
for county roads for the purposes specified in Section 2101 or for
other public street and highway purposes as provided by law.
The amounts paid to a county for snow removal on county roads and
for heavy rainfall and storm damage on county roads, pursuant to
Section 2110, shall be kept in separate accounts in its road fund and
shall be used solely for the purpose for which apportioned.
2151. On or before the first day of October of each year, the
governing body of each county and city shall cause to be made and
filed with the Controller a complete report of the expenditures for
street or road purposes during the preceding fiscal year ending on
the 30th day of June. However, the City of South Lake Tahoe and the
City of Huntington Beach may send, on a one-time basis, a written
notice to the Controller that it has selected a fiscal year ending on
a date other than June 30, and, in that case, the fiscal year
selected by the city shall be its fiscal year for reports under this
section.
The Controller shall prescribe the form and contents of the
report. The report shall show the amount expended for construction by
contract, maintenance by contract, construction by day labor, and
maintenance by day labor. For construction and maintenance by day
labor, the amount shall include the cost of material, labor,
equipment, and overhead for work performed thereunder.
The board of supervisors of each county shall by appropriate
action, at any regular or special meeting, designate either the
county road commissioner or the county auditor as the person
responsible for making and signing the report required by this
section. When the road commissioner is designated to make and sign
the report, the county auditor shall certify the report before it is
filed with the Controller. When the county auditor is designated to
make and sign the report, the road commissioner shall certify the
report before it is filed with the Controller. Reports made by each
city shall be certified by the city's fiscal officer.
2152. The report shall contain the following:
(a) A detailed statement of all money available from all sources
during the fiscal year covered by the report, including money made
available by the United States, the state, the county or city, any
other governmental agency, and money available from bond issues,
special assessments, or from any other source whatever for
expenditure for street or road purposes.
(b) A detailed statement of all expenditures during the fiscal
year covered by the report for street or road purposes, including
obligations incurred but not yet paid. The statement shall be broken
down into expenditure categories,, including, but not limited to,
expenditures for rights-of-way or other property, new construction,
reconstruction, widening, resurfacing, maintenance, repair, and
acquisition and maintenance of equipment.
The State Controller, with the advice of the department, may
prescribe any other expenditure categories and may require any detail
that may be deemed necessary by him or her fully to disclose the
nature and extent of all financial transactions by the county or city
relating to streets or roads.
(c) A detailed statement of all expenditures during the fiscal
year covered by the report for snow removal or snow grooming, or
both, including expenditures of money apportioned pursuant to Section
2107 or 2110. The statement shall include equipment costs in
connection with snow removal or snow grooming, or both, on an hourly
rental basis or on any other annual basis that the State Controller
may require.
(d) In addition, the county shall compute its reimbursable snow
removal costs. The reimbursable snow removal or snow grooming, or
both, costs shall be in an amount equal to 80 percent of the
expenditures described in subdivision (c) that are in excess of five
thousand dollars ($5,000).
(e) For purposes of this section, "snow grooming" is a method
whereby snow is packed down into a hard surface in order to
facilitate transportation by snowmobiles or other vehicles modified
or accustomed to traveling on packed snow or ice, or both.
2153. The State Controller shall take such steps as he may deem
necessary to insure that such reports are adequate and accurate.
2154. The Controller shall annually tabulate and compile all such
reports received by him or her and shall distribute copies of that
tabulation and compilation to the Governor, the Lieutenant Governor,
the Members of the Legislature, the department, the State Auditor,
the Joint Legislative Audit Committee, the cities, and the counties
and to any legislative committee charged with the investigation of
streets, roads, highways, or bridges in this state.
2155. No state money shall be allocated to or made available for
expenditure by any county or city at any time when such county or
city is delinquent in filing the report provided for in Section 2151.
2157. The Departmental Transportation Advisory Committee is hereby
abolished and the department shall succeed to all of its duties and
responsibilities.
