Every two years, the county's board of supervisors must check and audit the financial accounts of all officers who handle county money. This audit should cover the past two years unless some of that period has already been audited. The board can do this on its own or work with investigations by the grand jury. If a grand jury report meets the audit needs, the board can use that instead. To help with the audit, the board can hire an independent accountant to make sure the work is done according to professional standards.

The board is responsible for reviewing and approving all county expenses, except for officer salaries and expenses approved by other authorities. Once approved, they will instruct the county treasurer to issue payments, known as warrants.

When multiple expenses are approved on the same day, they are recorded in the order approved and must be certified in that order by the auditor.

This law states that the board of supervisors in a county is responsible for setting up or removing financial funds needed for county operations. They can move money between these funds if it's beneficial for the public. The board can also give the county auditor permission to handle these tasks. Additionally, the board has the power to change references from a county salary fund to a county general fund since July 1, 1947.

This law allows the board of supervisors to set up a revolving fund of up to $10,000 for the county probation officer to loan to people on probation. The board can also create rules for how the fund operates and set standards for the loan terms and conditions.

The board decides the maximum debt a probationer can have. If a probationer has not reached this limit or has repaid some of their loan, they may borrow more until they hit the limit.

This section lets the county board of supervisors either set up a revolving cash trust fund themselves or allow the county auditor to do it. This fund is to make sure county offices and departments can operate smoothly without delays due to handling trust fund deposits and withdrawals. The total amount in the revolving fund can't be more than what's in the entire trust fund. County officials or department heads can use this fund to pay for services, expenses, or any other legal charges as needed.

Every year, the county board must prepare and publish a detailed report summarizing all of the county's financial activities from the previous fiscal year. This report should show the money received and spent for various county entities like courts, offices, boards, and departments. It should break down the main sources of income and major expenses to clearly present the county's financial transactions and overall financial health.

This law section allows the board to prepare and print various informative documents. These include an annual statement about property valuations and taxes, the county's annual budget, and county ordinances along with reports or procedures from county government offices or departments.

This law says that a government board cannot take on more debt or liabilities than the income they have available for that fiscal year unless allowed by the Constitution. If they do, such debts or liabilities are considered invalid. Additionally, no auditor can issue payments for such unauthorized debts, and the treasurer cannot pay them.

This law allows county departments, officers, or employees in charge of collecting county or district taxes, fees, or other monies to request permission from the board of supervisors to stop attempting to collect if the amount is too small to justify the effort, or if it's unlikely that the collection would cover the cost involved.

Similarly, if a county has a program for collecting court-ordered debts or bail, they can also ask to stop collections under the same circumstances. Whether the county or the court is responsible for this collection should be documented in a written agreement, and responsibilities can be transferred between the court and the county by agreement.

This law outlines what must be included in a request to cancel an uncollectible debt owed to the government. The application should state the amount owed, detail who owes it and how much unless privacy laws prevent this, and give an estimated cost of collecting the debt. If the debt is compromised or adjusted, it should be mentioned. If requested, further information may need to be provided to prove that writing off the debt is necessary. The applicant must also confirm that all information provided is true, even if it's based on belief rather than firsthand knowledge.

This law allows the county's board of supervisors to clear a department, officer, or employee from being responsible for certain debts, but it doesn't cancel the debt itself; the person who owes the money is still liable. After doing so, the county must report to the court about debts or bail they no longer need to collect. This report must include details like the case number, type of case (infraction, misdemeanor, or felony), the amount of money involved, and how long the debt has been overdue.

This law allows the board of supervisors in a county to give the county auditor specific powers. This is done through a resolution, which is a formal decision made by the board.

This law allows a court's collection program to request permission from the presiding judge to stop trying to collect certain debts or bail if it's not cost-effective or likely to be successful. The county and court need a written agreement to show who's responsible for collecting debts. If the county is handling debt collection, it can transfer this responsibility back to the court with a written agreement.

This section outlines what must be included in an application for discharging accountability for a debt. It requires stating the amount owed, the names of the liable persons, and any supporting documents unless restricted by law. You also need to mention the estimated cost of collecting the debt or explain why collection isn't worth pursuing. Additional necessary information may be requested by a judge. The application must verify the truthfulness of its contents. The Judicial Council can also mandate more details for the application.

This law allows a presiding judge to officially relieve a collection program from the responsibility of collecting certain debts without forgiving the actual debt. If the judge makes such an order, it must be recorded in the court files and posted online for at least three weeks. After a debt is discharged, the court has 45 days to report it to the county, detailing the specifics of the debt, including the case type and how long it has been overdue.

The Judicial Council can set rules for how these discharge applications are handled. The discharge from accountability means the courts no longer pursue collecting the debt, but it doesn't cancel the debt itself.

This law allows a presiding judge to appoint another judge in the court to carry out the responsibilities and powers normally given to the presiding judge as described in other specific sections.

The board of supervisors has the power to create working capital funds through a resolution. These funds are meant to support various internal services and operations within the county and its agencies or even services provided to other local government bodies through agreements. The board can transfer money within these funds, and even abolish them, as needed at the start of a fiscal year.

The funds cover the costs of equipment, materials, supplies, and services necessary for operations. The board can also set and collect charges from service users to cover these costs, which include operational expenses and equipment wear and tear. The county auditor or controller is responsible for overseeing and accounting for these funds.

This law section explains that the board must create certain enterprise funds as directed by the State Controller and has the authority to create additional ones as needed. Enterprise funds are used to track services provided to the public that are paid for through service charges.

The board is responsible for ensuring these funds remain financially stable and can transfer money between funds or eliminate non-mandatory funds at the start of a fiscal year. Additionally, the board must set charges for the services that cover all costs, including depreciation.

These funds should be clearly shown in the county's budget and financial reports, and only certain activities approved by the State Controller can be included as enterprise funds.

This law allows a county budget to include a savings account, called an equipment replacement reserve, for buying replacement equipment. The money in this reserve is linked to specific types of equipment and can grow each year without going over the estimated cost needed to replace them. The funds should be used when old equipment is replaced or removed. Each year, the estimated replacement costs need to be updated.

This law allows a county's board of supervisors to start and manage a special reserve account. This account can cover several financial responsibilities like employee injuries, workers' compensation, damage to county property, and employee health and welfare benefits. The county can choose to cover these costs itself (self-insured) or partially use insurance. If they use the reserve, they must set up procedures for spending on settlements, property losses, legal fees, and insurance costs. Money can be put into and taken out of the reserve freely for these matters, and any interest earned will go back into it.

Additionally, the board can permit any district they govern to also set up these kinds of reserves.

If a county provides financial or accounting services to a special district, like a school district, and the district wants a new type of service or wants the current service more often, the county can make an agreement to provide those services. The district has to pay for the services, which can include things like issuing checks or reporting on financial accounts.