CALIFORNIA COUNTY TREASURER’S REFERENCE MANUAL - CACTTC

CALIFORNIA COUNTY TREASURER'S REFERENCE MANUAL

CALIFORNIA ASSOCIATION OF COUNTY TREASURERS AND TAX COLLECTORS

April 1, 2012 Revised October 1, 2014

The contents of this manual have been contributed from several sources, including Members and Associate Members of the California Association of County Treasurers and Tax Collectors.

IT IS ONLY TO BE USED AS A GUIDE.

For situations which may involve legal actions, you should seek the advice of your county legal advisor (County Counsel or District Attorney)

Most Code Sections refer to the Government Code, unless otherwise noted. Additional Information is always available from other County Treasurers.

Table of Contents

COUNTY GOVERNMENT .................................................................................................................................. 13 COUNTY OFFICER ............................................................................................................................................... 13 Who are the officers? ................................................................................................................................... 13 Elective or appointive officers; procedures for change in designation ................................................. 13 Political Reform Act of 1974........................................................................................................................ 14 GENERAL DUTIES ............................................................................................................................................... 18 Liability for failure to complete business before expiration of term ....................................................... 18 Annual inventory of county property .......................................................................................................... 18 Fees for publication of newspaper notices; penalties ............................................................................. 19 Liability for illegal allowance of claims ....................................................................................................... 19 Administering the oath ................................................................................................................................. 19 Ethics Training............................................................................................................................................... 19 2

DEPUTIES ............................................................................................................................................................ 20 Deputy included in principal's name .......................................................................................................... 20 Appointment: number of deputies .............................................................................................................. 20 Method of appointment; revocation............................................................................................................ 20 Discharge of principal's duties .................................................................................................................... 20

OFFICIAL BONDS................................................................................................................................................. 21 Prescribing official bonds............................................................................................................................. 21 Additional bond of tax collector................................................................................................................... 21 Master bond ................................................................................................................................................... 21 Self-insurance in lieu of bonds; resolution; county, district and court officers and employees; determination ................................................................................................................................................. 21 Exercising functions of office without having qualified ............................................................................ 21 Necessity of taking constitution oath ......................................................................................................... 21 Place of filing ................................................................................................................................................. 22 Payment of expenses................................................................................................................................... 22 Bonds of treasurers and certain others; approval.................................................................................... 22 Bond of County Clerk; recording, filing ...................................................................................................... 22 Master bond; form and content; term; beneficiary; approval of department of general services ..... 22 Condition of official bond ............................................................................................................................. 23 Obligation of bond......................................................................................................................................... 23 County and judicial district officers; Nonperformance or misperformance of duties .......................... 24 Disqualification as surety ............................................................................................................................. 24 State, county, district, and city officers; payment of premiums on bonds ............................................ 24 Deputies, clerk, assistant or subordinate county Officers ...................................................................... 24

RESIGNATIONS.................................................................................................................................................... 25 Writing required; persons to whom made ................................................................................................. 25

VACANCY OF OFFICE.......................................................................................................................................... 25 Events causing vacancy before expiration to term .................................................................................. 25 Disqualification from office .......................................................................................................................... 27 No assumption of office ............................................................................................................................... 27 Rights and obligations of person filling vacancy ...................................................................................... 27 Filling Vacancy by Appointment of Board of Supervisors....................................................................... 27

ELECTION ............................................................................................................................................................ 28

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Election date of county officers; beginning of term.................................................................................. 28 OFFICES AND OFFICE HOURS ............................................................................................................................ 28

Offices............................................................................................................................................................. 28 Office Hours................................................................................................................................................... 28 CONSOLIDATION OF OFFICES ............................................................................................................................. 28 Combinations authorized ............................................................................................................................. 28 Consolidation of offices of auditor, controller, treasurer, tax collector and director of finance ......... 29 Treasurer/Tax Collector Qualifications ...................................................................................................... 29 Auditor Qualifications ................................................................................................................................... 30 Director of Finance ....................................................................................................................................... 31 Counties of thirteenth to fifty-seven class, Office subject to consolidation .......................................... 31 FEES .................................................................................................................................................................... 32 Collection and payment of fees into county treasury .............................................................................. 32 Deposit and withdrawal of trust moneys ................................................................................................... 32 Duty to keep records .................................................................................................................................... 32 Officers authorized to collect money; Payment into county treasury.................................................... 32 COUNTY OFFICE OF TREASURER ................................................................................................................ 33 DUTIES GENERAL ............................................................................................................................................... 33 Custody and payment of moneys............................................................................................................... 33 Delegation of investment authority............................................................................................................. 33 Fiduciary responsibility; prudent investor standard ................................................................................. 33 Investment objectives................................................................................................................................... 34 Optional Board of Supervisor ordinance required ................................................................................... 34 Treasurer and/or tax collector qualifications............................................................................................. 34 Continuing education for elected officer .................................................................................................... 35 Continuing education for appointed officer ............................................................................................... 35 Certificates of auditor; filing ......................................................................................................................... 35 Account of receipts and expenditures; requisites .................................................................................... 36 Photographic records of receipts and expenditures ................................................................................ 37 Disbursements to be on warrants only ...................................................................................................... 37 What warrants are based on; Manner of paying warrants...................................................................... 37 When warrants become void and when such warrants are replaceable.............................................. 37 Negotiable Paper .......................................................................................................................................... 38

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Credit Cards................................................................................................................................................... 38 Possession of money belong to other county or State; Special deposits ............................................ 41 Certificates of auditor necessary for receipt of money............................................................................ 41 Receipt for money paid to treasurer; Deposit of receipt ......................................................................... 41 Receipt of gifts and bequests...................................................................................................................... 41 Deposit of private money prohibited: Penalty........................................................................................... 41 Conference between controller and treasurer respecting operations, procedures and related matters: expenses ........................................................................................................................................ 41 Administrative costs of investing, depositing or handling funds; reimbursement of the county ....... 42 Unclaimed Monies ........................................................................................................................................ 42 Unclaimed Property Delivered to County Officer: Penal Code .............................................................. 44 County Treasurer Depository of District Money ....................................................................................... 45 Revolving Fund for Certain Districts for Specific Purposes.................................................................... 45 STATEMENTS AND REPORTS.............................................................................................................................. 46 Settlement of accounts ................................................................................................................................ 46 Treasurer's Statement; requisites .............................................................................................................. 46 Failure to settle or report; penalty .............................................................................................................. 46 Treasurer/Auditor State Settlement ........................................................................................................... 46 State Treasurer-Investment Policy & Compliance Reports.................................................................... 46 FUNDS AND ACCOUNTS...................................................................................................................................... 46 Daily payment of collections to treasurer; settlements............................................................................ 46 Deposit of jury or naturalization fees; Withdrawal ................................................................................... 47 Deposit of money found on dead body; payment to representatives ................................................... 47 INSPECTION OF BOOKS ...................................................................................................................................... 47 Biennial Audit of Financial Accounts and Records .................................................................................. 47 Books, accounts and vouchers of treasurer ............................................................................................. 48 Examination of records and count of funds .............................................................................................. 48 Destruction of Duplicate Records............................................................................................................... 48 VACANCY............................................................................................................................................................. 48 Official misconduct of treasurer; suspension............................................................................................ 48 Delivery of records and funds to successor of treasurer ........................................................................ 49 SALARIES............................................................................................................................................................. 49 Time for payment .......................................................................................................................................... 49

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