The adopted budget shall include a schedule showing the managerial budget of each service activity financed by a proprietary fund established pursuant to Sections 25260 and 25261. The schedule shall set forth expected operations of the activity in such detail for revenues, expenses, and reserves as will adequately display the nature and the approximate size of its operations. Comparative data as prescribed in Section 29006 shall be provided.
Budget and Tax LevyMiscellaneous
Section § 29141
This section requires that a government budget includes a detailed schedule for each service activity funded by certain proprietary funds. The schedule must show anticipated operations, including revenues, expenses, and reserves, to clearly present the activity's nature and size. It should also include comparative data as specified by another section.
adopted budget managerial budget service activity
Section § 29141.1
In Orange County, California, property tax bills will have a statement explaining that part of the taxes might be used to support the county's recovery from bankruptcy. Once these funds are no longer necessary for this purpose, the statement won't be required.
The property tax bill in the County of Orange shall include a statement with language to the effect that a portion of the taxpayer’s property taxes may be used to implement the county recovery plan to emerge from bankruptcy. This section shall not be required after these revenues are no longer needed for this purpose.
Orange County property tax bill county recovery plan
Section § 29142
This law allows counties in California to charge a fee for collecting taxes for special districts, but not for school districts. The board of supervisors can set this fee to cover the costs of collection. When taxes are collected to pay off bonds, the county can include a fee of up to 0.25%. For other purposes, the fee must be agreed upon by the county and district and can also be up to 0.25% of the total collected.
Notwithstanding any other provision of law, when taxes or assessments are collected by the county for any special district, or zone or improvement district thereof, but excluding a school district, the board of supervisors may provide for a collection fee for such services which when collected shall belong to the county and shall be deposited to the credit of the general fund, and shall cover the expense and compensation of such officials of the county in the collection of such taxes and of the interest or penalties thereon, subject to the following:
(a)CA Government Code § 29142(a) For taxes covering debt service requirements on any bond or bonds authorized and issued by any such special district, the tax rate fixed to raise such amounts may be fixed by the board of
supervisors to include also a percentage of such amounts up to one-fourth of 1 percent thereof.
(b)CA Government Code § 29142(b) For taxes covering all purposes of such special districts, other than debt service requirements on bonds, the amount of the collection fees, if any, to be charged by the county shall be fixed by agreement between the board of supervisors and the governing board of such special district and shall not exceed one-fourth of 1 percent of all money collected.
county collection fee special district taxes tax collection services
Section § 29143
At the end of the fiscal year, any leftover money from a budget that hasn't been used for its specified purpose will go back into the main fund it originally came from.
Any unencumbered balance remaining to the credit of any appropriation shall lapse at the end of the fiscal year and shall revert to the available balance of the fund from which appropriated.
unencumbered balance appropriation lapse fiscal year end
Section § 29144
This law explains that any financial obligations or promises that are not yet spent by the end of the fiscal year are automatically set aside for use in the next fiscal year.
All commitments covered by the restricted, committed, or assigned fund balance encumbrances account at fiscal yearend are appropriated for the succeeding fiscal year.
fund balance encumbrances fiscal yearend
