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Article 1. General of California Government Code >> Division 3. >> Title 3. >> Chapter 1. >> Article 1.
This chapter shall be known, and may be cited, as the County
Budget Act. Unless the context otherwise requires or provides, the
general provisions set forth in this article, and the requirements
concerning county budget matters prescribed by the Controller under
Section 30200, govern the construction of this chapter.
Except as otherwise defined in this section, the meaning of
terms used in this chapter shall be as defined in the Accounting
Standards and Procedures for Counties prescribed by the Controller
pursuant to Section 30200.
As used in this chapter:
(a) "Administrative officer" means the chief administrative officer, county administrator, county executive, county manager, or other officials employed in the several counties under various titles whose duties and responsibilities are comparable to the officials named herein.
(b) "Adopted budget" means the budget document formally approved by the board of supervisors after the required public hearings and deliberations on the recommended budget.
(c) "Auditor" means the county auditor or that officer whose responsibilities include those designated in Chapter 4 (commencing with Section 26900) of Division 2.
(d) "Board" means the board of supervisors of the county, or the same body acting as the governing board of a special district whose affairs and finances are under its supervision and control.
(e) "Budget year" means the fiscal year (July 1 through June 30) for which the budget is being prepared.
(f) "Controller" means the State Controller.
(g) "Final budget" means the adopted budget adjusted by all revisions throughout the fiscal year as of June 30.
(h) "Fiscal year" means the current 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations.
(i) "Obligated fund balance" means the nonspendable, restricted, committed, and assigned fund balances.
(j) "Recommended budget" means the budget document recommended to the board of supervisors by the designated county official.
(a) "Administrative officer" means the chief administrative officer, county administrator, county executive, county manager, or other officials employed in the several counties under various titles whose duties and responsibilities are comparable to the officials named herein.
(b) "Adopted budget" means the budget document formally approved by the board of supervisors after the required public hearings and deliberations on the recommended budget.
(c) "Auditor" means the county auditor or that officer whose responsibilities include those designated in Chapter 4 (commencing with Section 26900) of Division 2.
(d) "Board" means the board of supervisors of the county, or the same body acting as the governing board of a special district whose affairs and finances are under its supervision and control.
(e) "Budget year" means the fiscal year (July 1 through June 30) for which the budget is being prepared.
(f) "Controller" means the State Controller.
(g) "Final budget" means the adopted budget adjusted by all revisions throughout the fiscal year as of June 30.
(h) "Fiscal year" means the current 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations.
(i) "Obligated fund balance" means the nonspendable, restricted, committed, and assigned fund balances.
(j) "Recommended budget" means the budget document recommended to the board of supervisors by the designated county official.
This chapter shall apply to counties, dependent special
districts, and other agencies whose affairs and finances are under
the supervision and control of the board.
Except as otherwise specifically provided by law, a majority
vote of the total membership of the board is required for the board
to take action pursuant to this chapter.
(a) The Controller shall promulgate such rules, regulations,
and classifications as are deemed necessary and commensurate with
the accounting procedures for counties prescribed pursuant to Section
30200 to secure standards of uniformity among the various counties
and to carry out the provisions of this chapter. The rules,
regulations, and classifications shall be adopted in accordance with
the provisions of Section 30200.
(b) The Controller shall prescribe the forms required to be used in presenting the required information in the budget document after consultation with the Committee on County Accounting Procedures, which committee is provided for in Section 30201. Any county may add to the information required, or display it in more detail, provided that the financial information and the classifications or items required to be included in the budget are clearly and completely set forth. Any change proposed by a county in the arrangement of the information required on the forms shall be subject to review and approval by the Controller.
(b) The Controller shall prescribe the forms required to be used in presenting the required information in the budget document after consultation with the Committee on County Accounting Procedures, which committee is provided for in Section 30201. Any county may add to the information required, or display it in more detail, provided that the financial information and the classifications or items required to be included in the budget are clearly and completely set forth. Any change proposed by a county in the arrangement of the information required on the forms shall be subject to review and approval by the Controller.
For the adopted budget, the various forms, as prescribed by
the Controller pursuant to Section 29005, shall provide for the
presentation of data and information to include, at a minimum,
estimated or actual amounts of the following items by fund:
(a) Fund balances.
(1) Nonspendable.
(2) Restricted.
(3) Committed.
(4) Assigned.
(5) Unassigned.
(b) Additional financing sources shall be classified by source in accordance with the accounting procedures for counties as prescribed by the Controller pursuant to Section 30200. For comparative purposes the amounts of financing sources shall be shown as follows:
(1) On an actual basis for the fiscal year two years prior to the budget year.
(2) On an actual basis, except for those sources that can only be estimated, for the fiscal year prior to the budget year.
(3) On an estimated basis for the budget year, as submitted by those officials or persons responsible, or as recommended by the administrative officer or auditor, as appropriate.
(4) On an estimated basis for the budget year, as approved, or as adopted, by the board.
(c) Financing uses for each budget unit, classified by the fund or funds from which financed, by the objects of expenditure, other financing uses, intrafund transfers, and transfers-out in accordance with the accounting procedures for counties and by such further classifications or requirements pertaining to county budget matters as prescribed by the Controller pursuant to Section 30200. For comparative purposes the amounts of financing uses shall be shown as follows:
(1) On an actual basis for the fiscal year two years prior to the budget year.
(2) On an actual basis, except for those uses that can only be estimated, for the fiscal year prior to the budget year.
(3) On an estimated basis for the budget year, as submitted by those officials or persons responsible, or as recommended by the administrative officer or auditor, as appropriate.
(4) On an estimated basis for the budget year, as approved, or as adopted, by the board.
(d) Appropriations for contingencies.
(e) Provisions for nonspendable, restricted, committed, and assigned fund balances.
(f) The appropriations limit and the total annual appropriations subject to limitation as determined pursuant to Division 9 (commencing with Section 7900) of Title 1.
(a) Fund balances.
(1) Nonspendable.
(2) Restricted.
(3) Committed.
(4) Assigned.
(5) Unassigned.
(b) Additional financing sources shall be classified by source in accordance with the accounting procedures for counties as prescribed by the Controller pursuant to Section 30200. For comparative purposes the amounts of financing sources shall be shown as follows:
(1) On an actual basis for the fiscal year two years prior to the budget year.
(2) On an actual basis, except for those sources that can only be estimated, for the fiscal year prior to the budget year.
(3) On an estimated basis for the budget year, as submitted by those officials or persons responsible, or as recommended by the administrative officer or auditor, as appropriate.
(4) On an estimated basis for the budget year, as approved, or as adopted, by the board.
(c) Financing uses for each budget unit, classified by the fund or funds from which financed, by the objects of expenditure, other financing uses, intrafund transfers, and transfers-out in accordance with the accounting procedures for counties and by such further classifications or requirements pertaining to county budget matters as prescribed by the Controller pursuant to Section 30200. For comparative purposes the amounts of financing uses shall be shown as follows:
(1) On an actual basis for the fiscal year two years prior to the budget year.
(2) On an actual basis, except for those uses that can only be estimated, for the fiscal year prior to the budget year.
(3) On an estimated basis for the budget year, as submitted by those officials or persons responsible, or as recommended by the administrative officer or auditor, as appropriate.
(4) On an estimated basis for the budget year, as approved, or as adopted, by the board.
(d) Appropriations for contingencies.
(e) Provisions for nonspendable, restricted, committed, and assigned fund balances.
(f) The appropriations limit and the total annual appropriations subject to limitation as determined pursuant to Division 9 (commencing with Section 7900) of Title 1.
There shall be a schedule in or supporting the adopted
budget document or separate ordinance or resolution, setting forth
for each budget unit the following data for each position
classification:
(a) Salary rate or range, as applicable.
(b) Total allocated positions approved by the board.
(a) Salary rate or range, as applicable.
(b) Total allocated positions approved by the board.
At a minimum, within the object of capital assets, the
budget amounts for the following shall be reported, as specified:
(a) Land shall be reported in total amounts, except when included as a component of a project.
(b) Structures and improvements shall be reported separately for each project, except that minor improvement projects may be reported in totals.
(c) Equipment shall be reported in total amounts by budget unit.
(d) Infrastructure shall be reported in total amounts by budget unit.
(e) Intangible assets may be reported in total amounts by budget unit.
(a) Land shall be reported in total amounts, except when included as a component of a project.
(b) Structures and improvements shall be reported separately for each project, except that minor improvement projects may be reported in totals.
(c) Equipment shall be reported in total amounts by budget unit.
(d) Infrastructure shall be reported in total amounts by budget unit.
(e) Intangible assets may be reported in total amounts by budget unit.
In the recommended, adopted, and final budgets the funding
sources shall equal the financing uses.
