FundsRevolving Funds
Section § 29320
This law defines who is considered an 'officer of the county'. It includes anyone elected or appointed to an official position in the county. It also covers anyone responsible for any office, department, service, institution, or any of their subdivisions within the county.
Section § 29321
This section allows county supervisors to create a revolving fund for any county officer's use. They must pass a resolution explaining why the fund is needed, who will use it, and how much money it will include, up to a maximum of $250,000.
Section § 29321.1
This law allows county supervisors to let the county auditor perform tasks related to managing revolving funds, like setting them up or changing their amounts. If they do this, the auditor must follow the same rules the board would and use a signed statement instead of a formal resolution. Also, the auditor has to provide a yearly report to the board detailing all revolving funds, their amounts, and who used them.
Section § 29322
Section § 29323
Before withdrawing money from the county treasury for a revolving fund, an officer must file a bond. This bond, signed by both the officer (as the principal) and a surety insurer, should equal the amount of the fund and ensure that the officer manages the fund responsibly and is ready to return it when requested by the board of supervisors.
However, if the officer already has to provide an official bond by law, or if the county has a blanket bond covering employees, the existing bond can include conditions that ensure responsible management and accountability of the revolving fund as well.
Section § 29324
Once the necessary bond is filed, the auditor must issue a payment order, called a warrant, to the officer for whom the revolving fund is set up. The treasurer then pays this warrant.
Section § 29325
This law allows an officer to use a fund specifically for making change, if needed, to fulfill their official duties.
Section § 29326
This rule states that an officer can only use the revolving fund for services or materials that are legally required to be paid for by the county.
Section § 29327
If you spend more than one dollar, you must get a receipt that shows the date, what the money was used for, and how much you spent.
Section § 29328
This law explains the process for requesting reimbursement from a county fund. You must make a demand for repayment just like you would for any other request, and you need to provide receipts as proof. Any money repaid goes back into the revolving fund.
Section § 29329
If the auditor or board of supervisors asks, the person responsible for managing a specific fund must provide a report on it.
Section § 29330
This law allows the board to change the amount of money in a revolving fund at any time, whether by increasing, decreasing, or discontinuing it altogether. If the fund amount is reduced, the officer responsible must return the specified amount to the county treasurer right away. In case the fund is stopped, the entire fund must be returned immediately. Officers get some time to cover their spending from the fund by requesting the county for reimbursement. If the fund is increased, the officer must follow the rules for handling the larger amount.
Section § 29331
This law allows counties in California with populations over 900,000 to create a special fund called a revolving fund. This fund helps the county's purchasing agent quickly pay for services, materials, and personal property they are authorized to buy. However, if these purchases are materials or items for building construction, they must only be used for repairing existing buildings. The fund's amount should be enough to cover the costs of such purchases, and it must also comply with other related laws.
Section § 29332
This law allows the board of supervisors in counties with more than 50,000 people to set up a revolving fund of up to $5,000. This fund can be used by the purchasing agent or another authorized officer to keep a supply of general office supplies for county departments. Other rules related to revolving funds also apply to this one.
Section § 29333
This law allows the board of supervisors in California counties with populations over 200,000 to create a revolving fund up to $5,000 for county departments. This fund helps pay for services, supplies, and expenses that county officers are approved to purchase, which are legally the county's responsibility.
An appointed officer manages the fund, ensuring receipts for each expense are collected and submitted to the county auditor for reimbursement. The managing officer must also be bonded, meaning they have a financial guarantee for their duties. The board of supervisors may set up a system for department officers to request funds for their expenses. The general rules about revolving funds also apply to this specific fund.
Section § 29334
This law allows the board of supervisors in counties with populations over 1,400,000 to create a special fund, called a revolving fund. The fund is used by the county department director to quickly provide financial assistance and services to individuals in need, as outlined under Division 9 of the Welfare and Institutions Code. The board can set the fund amount so it can effectively address urgent needs for eligible persons. Other standard rules for revolving funds also apply here.