This law requires the county auditor to review and settle accounts of people who owe money to the county or have money that should go into the county treasury. Once the treasurer receives the money and issues a receipt, the auditor will formally release the person from the debt and officially record the amount with the treasurer.

This law allows the county auditor to ask individuals or officials who owe money to the county or manage funds meant for the county treasury to formally declare how much they owe and why.

This law explains what is meant by "money payable into the county treasury." It includes funds from estates of deceased individuals that must be given to the county treasurer by law. It also covers inheritance taxes and money ordered by a court to be deposited with the county treasurer. Essentially, it refers to any money need to be deposited with the county treasurer due to official reasons.

This section explains that when any state officer or employee sends money or financial credits to the county treasurer for deposit, they must also inform the county auditor. They need to provide details such as the amount, how and when it was sent, and a description of the funds' purpose. The auditor must file this notice and inform the treasurer about it.

This law requires the auditor to maintain up-to-date financial records with the treasurer. Whenever someone submits a receipt from the treasurer for money that was deposited into the treasury, the auditor must file the receipt and record the amount as owed by the treasurer.

Each month, by the end of the month, the auditor must make sure that the money and investments recorded in their records match those recorded by the treasurer from the previous month. This ensures both sets of accounts agree on how much money and investments there are.

If you mistakenly pay money (not taxes) into the county's funds, you can get it back. The county's board of supervisors must first verify the mistake, and then the auditor can issue a refund. They can also allow the auditor to handle these refunds directly. The auditor must report back on these refunds at least once a year.

This law allows the county auditor, with approval from the county's board of supervisors, to hold onto disputed tax revenues when there is a claim or lawsuit regarding property taxes. These holdings can involve taxes on secured or unsecured property that are collected by the county. The auditor will hold these funds until it's clear whether the taxes were rightfully charged. If it's eventually decided that the taxes were valid, the funds will be given back to the county or relevant revenue district.

This law allows an auditor, or an auditor by another title, to destroy certain old county, school, or special district documents after five years. However, if these documents have been copied by specific reliable methods, they can be destroyed sooner, as long as the copies are kept for five years. These methods include photographing, video recording, or storing on optical disk without allowing changes to the document. Copies preserved this way are treated like originals.

Additionally, the auditor may destroy an old index or warrant register if they've been around for more than five years, even without making photographic copies.

This law allows the auditor or the person acting as auditor in a county, school, or special district to destroy bonds or coupons that have been paid off or canceled if they have been kept for at least five years.

This law allows the board to destroy or get rid of old copies of county deposit permits or deposit receipts that the county auditor issued if they are more than five years old. This is an exception to some other sections that might normally apply to handling such documents.

This law says that the tax collector can destroy tax records after two years if the board of supervisors agrees. However, they must first make a photographic copy of the tax rolls, and one copy of this must be kept forever.

This law defines 'auditor' as a county or special district officer or employee, excluding independent contractors. The auditor's work-related documents are public records. However, personal papers of an audit assistant, documents for incomplete audits, and parts of completed audits not used in reports are kept private and not released to the public.

This law requires county auditors in California to ensure special districts' finances are audited annually, either personally or through external accountants. The Controller sets audit standards to align with generally accepted practices. The district covers audit costs. Alternative audit schedules, like biennial or five-year intervals, can be approved if the district satisfies specific conditions regarding revenue and governance approvals.

If the district's revenues are under $150,000 and use the county's financial system, they can replace the audit with a simpler financial review or agreed-upon procedures. These audits can't be skipped for more than five years. Special districts already audited for federal requirements may skip the state audit. This rule is valid until January 1, 2027.

This section requires the county auditor to conduct or arrange for an annual audit of all special districts in the county, unless an audit is already being conducted by another certified public accountant. The audit must meet the standards set by the state Controller and in line with accepted auditing guidelines. Special districts are responsible for the costs of these audits.

An annual audit can be replaced by less frequent audits if approved unanimously by the district's governing board and the county supervisors. Options include biennial audits, five-year audits for districts with low revenues, or audits at specified intervals. A financial review can also replace the audit under specific conditions like low revenue and transactions through the county's financial system.

There is an exemption for districts audited by the state Controller for federal purposes. The statute takes effect on January 1, 2027.

This law allows the auditor to review the books and records of any special taxing or assessing district within the county whenever it is convenient and reasonable to do so.

This law states that if a special district chooses to have the county collect its assessments through the property tax roll, it must send a statement of the assessment rates to the county auditor by August 10 each year.

This law outlines how state financial assistance was calculated for the 1978–79 fiscal year for local agencies, schools, community colleges, and county superintendents in California. It required calculating an assistance amount based on a hypothetical scenario where homeowners' and business inventory tax exemptions didn't exist. Essentially, the state determined the funding by simulating a tax rate of four dollars per hundred dollars of assessed value in 1977–78 and distributing the total amount according to set proportions.

This law says that starting from the 1979–80 fiscal year, property taxes from a specific tax law (subdivision b of Section 2237) cannot be allocated to the Central Delta Water Agency or the South Delta Water Agency.

This law clarifies that if a tax was voted on specifically to fund a lease or purchase of facilities before July 1, 1978, it is considered "other indebtedness." This classification impacts how certain taxes are viewed under specific sections of the Revenue and Taxation Code relating to voted override taxes.

This law section states that if a local agency informs the county auditor by July 10 that it doesn't want its full share of funds, those unclaimed funds will be distributed according to the rules in Section 26912.

This law addresses how revenue is allocated for counties in California where the county superintendent of schools became financially independent after June 30, 1977. It specifies that revenue from unsecured property taxes should be apportioned as if the revenue was derived in the 1977-78 fiscal year. The property tax calculations should be adjusted to include the superintendent's tax rate from that year, and the total revenue should be increased to reflect this change.