Section 31584 Of Article 5. Financial Provisions From California Government Code >> Division 4. >> Title 3. >> Part 3. >> Chapter 3. >> Article 5.

. The board of supervisors shall make the appropriations, and if it fails or neglects to make the appropriations, the county auditor shall transfer from any money available in any fund in the county treasury the sums specified by this chapter and this transfer shall have the same force and effect as it would have had if the required appropriation had been made by the board of supervisors.