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.
Budget and Tax LevyGeneral
Section § 29000
This law section is referred to as the County Budget Act. It outlines that the general rules and requirements set out by the Controller, which are about county budgets, are to be followed unless the context specifies differently.
County Budget Act county budget matters budget requirements
Section § 29001
This section defines key terms for county budgeting as per the accounting standards set by the State Controller. It specifies who the 'administrative officer', 'auditor', and members of the 'board' are in a county's budgeting process. The 'adopted budget' is the budget officially approved by the board after public hearings. It distinguishes between 'budget year', 'final budget', and 'fiscal year'. 'Obligated fund balance' refers to the funds that are nonspendable or allocated under various constraints, and the 'recommended budget' is the proposal given to the board by a county official.
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)CA Government Code § 29001(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)CA Government Code § 29001(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)CA Government Code § 29001(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)CA Government Code § 29001(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)CA Government Code § 29001(e) “Budget year” means the fiscal year (July 1 through June 30) for which the budget is being prepared.
(f)CA Government Code § 29001(f) “Controller” means the State Controller.
(g)CA Government Code § 29001(g) “Final budget” means the adopted budget adjusted by all revisions throughout the fiscal year as of June 30.
(h)CA Government Code § 29001(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)CA Government Code § 29001(i) “Obligated fund balance” means the nonspendable, restricted, committed, and assigned fund balances.
(j)CA Government Code § 29001(j) “Recommended budget” means the budget document recommended to the board of supervisors by the designated county official.
county budget administrative officer adopted budget
Section § 29002
This law outlines that the rules in this chapter are relevant to the affairs and finances of counties, dependent special districts, and other agencies that are governed by a board.
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.
county affairs dependent special districts agency supervision
Section § 29003
This law section states that for any official decisions or actions to be made by the board, more than half of the board members must agree unless there's a different rule mentioned elsewhere.
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.
board majority vote board actions decision-making process
Section § 29005
This law requires the Controller to create rules and guidelines for accounting procedures in counties to ensure consistency across the state. These guidelines must align with other specified accounting sections.
The Controller also decides on the forms that counties need to use to present budget information, after consulting with a special committee. Counties can include extra details but must meet certain standards. Any changes a county wants to make to these forms need the Controller's approval.
(a)CA Government Code § 29005(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)CA Government Code § 29005(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.
Controller accounting procedures uniformity standards
Section § 29006
This law outlines how a budget should be presented by detailing the types of financial information that need to be shown, such as fund balances and financing sources, categorized according to their nature like nonspendable, restricted, or committed funds.
It requires showing this data for comparison across different fiscal years, using both actual and estimated figures. The law also specifies how to report financing uses for each budget unit, detailing what funds are used and how they align with county accounting rules.
Additionally, it mentions requirements for appropriations for contingencies and fund balances and sets guidelines for spending limits as per related sections. The specific forms and categorizations are designed to provide transparency and help in financial planning.
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)CA Government Code § 29006(a) Fund balances.
(1)CA Government Code § 29006(a)(1) Nonspendable.
(2)CA Government Code § 29006(a)(2) Restricted.
(3)CA Government Code § 29006(a)(3) Committed.
(4)CA Government Code § 29006(a)(4) Assigned.
(5)CA Government Code § 29006(a)(5) Unassigned.
(b)CA Government Code § 29006(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)CA Government Code § 29006(1) On an actual basis for the fiscal year two years prior to the budget year.
(2)CA Government Code § 29006(2) On an actual basis, except for those sources that can only be estimated, for the fiscal year prior to the budget year.
(3)CA Government Code § 29006(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)CA Government Code § 29006(4) On an estimated basis for the budget year, as approved, or as adopted, by the
board.
(c)CA Government Code § 29006(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)CA Government Code § 29006(1) On an actual basis for the fiscal year two years prior to the budget year.
(2)CA Government Code § 29006(2) On an actual basis, except for those uses that can only be estimated, for the fiscal year prior to the budget year.
(3)CA Government Code § 29006(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)CA Government Code § 29006(4) On an estimated basis for the budget year, as approved, or as adopted, by the board.
(d)CA Government Code § 29006(d) Appropriations for contingencies.
(e)CA Government Code § 29006(e) Provisions for nonspendable, restricted, committed, and assigned fund balances.
(f)CA Government Code § 29006(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.
budget presentation fund balances nonspendable funds
Section § 29007
This section requires that there be a schedule included with the budget or in a separate document that lists specific information for each job classification in a budget unit. This must include the salary rate or range and the total number of approved positions by the board.
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)CA Government Code § 29007(a) Salary rate or range, as applicable.
(b)CA Government Code § 29007(b) Total allocated positions approved by the board.
budget document position classification salary rate
Section § 29008
This law outlines how different types of capital assets must be reported in budget plans. Land should be reported as a total amount unless it's part of a specific project. Structures and improvements should be reported separately, except for small projects which can be combined. Equipment, infrastructure, and intangible assets are to be reported as total amounts within their budget unit.
At a minimum, within the object of capital assets, the budget amounts for the following shall be reported, as specified:
(a)CA Government Code § 29008(a) Land shall be reported in total amounts, except when included as a component of a project.
(b)CA Government Code § 29008(b) Structures and improvements shall be reported separately for each project, except that minor improvement projects may be reported in totals.
(c)CA Government Code § 29008(c) Equipment shall be reported in total amounts by budget unit.
(d)CA Government Code § 29008(d) Infrastructure shall be reported in total amounts by budget unit.
(e)CA Government Code § 29008(e) Intangible assets may be reported in total amounts by budget unit.
capital assets reporting land reporting project component
Section § 29009
This law states that in all stages of the budget process—proposal, approval, and final version—the planned income must match the planned expenses.
In the recommended, adopted, and final budgets the funding sources shall equal the financing uses.
budget balance funding sources financing uses
