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Article 6. Sheriff’s Funds of California Government Code >> Division 3. >> Title 3. >> Chapter 2. >> Article 6.

The county board of supervisors shall establish a sheriff's special appropriation in such amount as the board determines. In counties having a population of 500,000 or more, the board shall make available to the sheriff's special appropriation no less than five thousand dollars ($5,000).
The population basis is that fixed by the last decennial federal census.
The sheriff may use the appropriation for:
  (a) His expenses incurred in criminal cases arising in the county.
  (b) Expenses necessarily incurred by him in the preservation of peace.
  (c) Expenses necessarily incurred by him in the suppression of crime.
On the presentation by the sheriff of his requisition to the auditor, the auditor shall draw his warrant in favor of the sheriff on the special appropriation for such amounts as the sheriff requires. The treasurer shall pay the warrant.
The sheriff shall file vouchers with the auditor at the end of the fiscal year and may file vouchers from time to time during the year showing the disposition he has made of any money received from the special appropriation and the particular purpose for which it was spent. If at the end of the fiscal year a criminal proceeding is pending or under investigation, the vouchers as to any money spent in the proceeding or investigation need not be filed until the trial of the proceeding is ended or the investigation concluded.
Upon the filing of vouchers at any time, the board may reimburse the special appropriation in a sum not to exceed the amount accounted for by the vouchers. The reimbursement shall be made in the same manner as the establishment of the appropriation.
The sheriff's special appropriation is in addition to any other appropriations at his disposal, and this article does not limit or affect any provision of law relative to the expenses of the sheriff which are incurred by him and paid as are other county claims, after allowance by the board of supervisors.
The provisions of this article relating to the sheriff's special appropriation do not apply to any county operating under a charter making provision for a similar appropriation.
In addition to any other revolving funds provided for by this chapter, the board of supervisors may establish a revolving fund to be used by the sheriff in paying the expense of transporting persons committed to state institutions. The fund shall be in an amount sufficient to enable the sheriff at all times to meet such expense. If necessary the fund may be in an amount greater than one thousand dollars ($1,000). The fund shall be used only in transporting persons the cost of whose transportation is a state charge, and shall be replenished by demands made against the State. In all other respects, the provisions of Article 2 shall govern this fund.