The county treasurer is responsible for safely receiving, keeping, and managing all county funds and any other money they are legally required to handle. They must also pay out these funds and provide financial reports as the law demands.

This law allows a county's board of supervisors to give the county treasurer the power to manage investments of county funds and other funds in the county treasury. This delegation is done through an ordinance, and the treasurer takes full responsibility for these financial tasks. The board can revoke or choose not to renew this delegation each year. The treasurer's authority under other specific sections remains unaffected.

This law explains who is responsible for managing county funds in California. Typically, the county board of supervisors manages these funds as fiduciaries and must follow the prudent investor standard unless they have passed these duties to the county treasurer, according to another law section. This means they must act carefully, considering economic conditions and the county's financial needs.

When local agencies (other than the county) put funds into the county treasury for safekeeping, the county treasurer takes on the same role of responsibly managing these funds, adhering to the prudent investor standard.

Both the county treasurer and the board must manage funds wisely, with caution and good judgment, keeping the funds' safety and liquidity in mind. This section clarifies that investment decisions should follow an overall strategy and be legal under specific laws.

This law outlines the priorities for a county treasurer or board of supervisors when handling public funds. Their main goal is to protect the principal amount of these funds. Secondly, they should ensure there's enough liquidity, meaning they need to have cash available to meet obligations. Lastly, they aim to earn returns on these funds.

This law section states that certain rules (in Sections 27000.7, 27000.8, and 27000.9) only apply in counties where the board of supervisors vote for them. This decision must be made before candidates can declare their candidacy for county treasurer-related positions. The board can also choose to cancel these rules later if they wish.

This law sets the qualifications for anyone wanting to become a county treasurer, county tax collector, or county treasurer-tax collector in California. The person must meet one of these criteria: have at least three years of experience in a senior financial position in a public agency; hold a degree in business, public administration, economics, finance, accounting, or a related field with specific accounting units; be a certified public accountant; or be a Chartered Financial Analyst with specific accounting units.

These rules apply to anyone elected or appointed to these roles starting January 1, 1998, with certain amendments applicable from January 1, 2024.

Any county treasurer, tax collector, or treasurer-tax collector who was already in office on January 1, 1996, can finish their current term without needing to meet new requirements. After that, newly elected individuals in these roles must complete at least 48 hours of continuing education in relevant fields like treasury management or public finance within their four-year term. They need to provide certification of completion to the Controller by the end of their term. Failing to meet these education requirements is considered a violation.

This law says that from the year 2000, any county official in California who works as a county treasurer, tax collector, or both, must complete ongoing education. Every two years, these officials need to complete at least 24 hours of educational programs in areas like treasury management and public finance. These programs must be from recognized institutions. The official must then certify their completion of this education to the Controller by June 30. Failure to do so, whether intentional or not, would be considered a violation of this law.

This law explains how the treasurer should handle certificates from the auditor when money is paid into the treasury. The treasurer is allowed to destroy these certificates if they meet certain conditions. The certificate must have been filed for more than five years, or for more than one year if specific conditions are met. These conditions include the proper photographing or recording of the certificate using approved technology that keeps the original unchanged and maintains it for five years. The reproductions must be stored in an easily accessible way and allowed for examination and use.

This law section requires the treasurer to maintain detailed records of all money they receive and spend. They must note the amount, time, source, and purpose for the money received, as well as the warrant number, amount, time, and purpose for any money spent.

This law section allows the treasurer to use modern technology, like photography or electronic systems, to keep track of all money received and spent, instead of traditional bookkeeping. These reproductions are treated as original documents. Copies of these records, whether transcripts or certified duplicates, are also considered official. The law also requires that these records be organized, accessible, and preserved properly. An extra copy of each microfilm must be stored safely in a separate location.

The treasurer must maintain records that clearly show money received and spent for different funds or specific purposes separately. This must also be summarized in one overall account.

The county treasurer can only release county funds or any other money they manage if there is a county warrant, check, or electronic funds transfer from the county auditor. The exception to this rule is if the money is being used for legal investments.

The county treasurer can only release money from the treasury if there are county warrants backed by the board of supervisors' orders, a superior court's order, or as allowed by other laws. He can pay these warrants using an order, check, or draft from funds available in a bank.

The treasurer must personally keep all state or county money until it's legally spent. They can't let anyone else hold or use the money unless the law allows it. However, the treasurer can make special deposits for safekeeping but is responsible for these actions through their official bond.

This law section says that the treasurer cannot accept money unless there is a certificate from the auditor with it, but they can make other arrangements if the auditor and treasurer agree on a different process.

Whenever someone deposits money into the county treasury, the treasurer is required to provide them with a receipt as proof of the transaction.

If a county officer knowingly accepts or allows money from unofficial sources into the county treasury, it's considered a crime. The officer could face jail time between six months to a year, a fine ranging from $500 to $5,000, or both. Additionally, the officer will lose their job.

This law allows the Controller to call meetings with county treasurers or their representatives to discuss how to uniformly and efficiently manage tax and government codes. These meetings can happen anywhere in the state, as decided by the Controller. The counties must pay for any travel and attendance costs county treasurers or their representatives incur for these meetings, but these expenses need prior approval from the county's board of supervisors.

This law allows county treasurers or authorized officers to deduct the actual costs they incur when handling and investing public funds from the interest or income earned. These costs are taken out before the earnings are distributed. The deducted amounts go into the county's general fund.