Accounting, Reports And Audits - - CA Streets And Highways

Section § 2150

This law says that any money a county gets from the Highway Users Tax Fund must go into its road fund. The funds from this account are only to be used for things related to county roads or other public streets and highways, as specified by other laws.

Certain funds specifically meant for snow removal or repairing storm damage on roads must be kept in separate accounts and used only for those purposes.

All amounts paid to each county, out of the Highway Users Tax Fund shall be deposited in its road fund. The board may deposit in said fund any other money available for roads. All money received by a county from the Highway Users Tax Fund and all money deposited by a county in its road fund shall be expended by the county exclusively for county roads for the purposes specified in Section 2101 or for other public street and highway purposes as provided by law.

The amounts paid to a county for snow removal on county roads and for heavy rainfall and storm damage on county roads, pursuant to Section 2110, shall be kept in separate accounts in its road fund and shall be used solely for the purpose for which apportioned.

Highway Users Tax Fund county road maintenance road fund snow removal funding storm damage repair county road funding public streets and highways Section 2101 funding Section 2110 funding road fund accounts road-related expenditures

(Amended by Stats. 1974, Ch. 807.)

Section § 2151

Every year, by December 1st, counties and cities in California must submit a detailed report of their street and road spending for the previous fiscal year to the Controller. This fiscal year typically ends on June 30, but specific cities like El Segundo or Huntington Beach can choose a different end date for their fiscal year.

The Controller decides what the report should include, and it must detail expenses for construction and maintenance, whether done by contract or by day labor, including all associated costs like materials and labor.

The county board of supervisors must appoint either the road commissioner or the county auditor to prepare and sign the report, which must then be certified by the other. For cities, the fiscal officer is responsible for the certification.

(a) On or before the first day of December of each year, the governing body of the county or city shall cause to be made and filed with the Controller a complete report of the expenditures for street or road purposes during the preceding fiscal year ending on the 30th day of June. However, the City of El Segundo, the City of Huntington Beach, the City of Inglewood, the City of Long Beach, or the City of South Lake Tahoe may send, on a one-time basis, a written notice to the Controller that it has selected a fiscal year ending on a date other than June 30, and, in that case, the fiscal year selected by the city shall be its fiscal year for reports under this section.

(b) The Controller shall prescribe the form and contents of the report. The report shall show the amount expended for construction by contract, maintenance by contract, construction by day labor, and maintenance by day labor. For construction and maintenance by day labor, the amount shall include the cost of material, labor, equipment, and overhead for work performed thereunder.

(c) The board of supervisors of each county shall by appropriate action, at any regular or special meeting, designate either the county road commissioner or the county auditor as the person responsible for making and signing the report required by this section. When the road commissioner is designated to make and sign the report, the county auditor shall certify the report before it is filed with the Controller. When the county auditor is designated to make and sign the report, the road commissioner shall certify the report before it is filed with the Controller. Reports made by each city shall be certified by the city’s fiscal officer.

street expenditures report road expenditures report fiscal year report county report filing city report filing report certification construction expenses report maintenance expenses report county road commissioner county auditor day labor costs contract construction expenses contract maintenance expenses El Segundo fiscal year selection Controller report requirements

(Amended by Stats. 2018, Ch. 159, Sec. 1. (AB 636) Effective January 1, 2019.)

Section § 2152

This law requires a detailed report on the financial activities related to street or road management during a fiscal year. The report must include all sources of funding, including federal, state, and local money, and all expenditures for street or road purposes, like construction and maintenance.

Additionally, the report should detail spending on snow removal and grooming, including equipment costs, and the county must calculate reimbursable snow removal costs, which are 80% of expenses over $5,000. Snow grooming is defined as packing snow to help vehicles travel more easily.

The report shall contain the following:

(a) A detailed statement of all money available from all sources during the fiscal year covered by the report, including money made available by the United States, the state, the county or city, any other governmental agency, and money available from bond issues, special assessments, or from any other source whatever for expenditure for street or road purposes.

(b) A detailed statement of all expenditures during the fiscal year covered by the report for street or road purposes, including obligations incurred but not yet paid. The statement shall be broken down into expenditure categories,, including, but not limited to, expenditures for rights-of-way or other property, new construction, reconstruction, widening, resurfacing, maintenance, repair, and acquisition and maintenance of equipment.

The State Controller, with the advice of the department, may prescribe any other expenditure categories and may require any detail that may be deemed necessary by him or her fully to disclose the nature and extent of all financial transactions by the county or city relating to streets or roads.

(c) A detailed statement of all expenditures during the fiscal year covered by the report for snow removal or snow grooming, or both, including expenditures of money apportioned pursuant to Section 2107 or 2110. The statement shall include equipment costs in connection with snow removal or snow grooming, or both, on an hourly rental basis or on any other annual basis that the State Controller may require.

(d) In addition, the county shall compute its reimbursable snow removal costs. The reimbursable snow removal or snow grooming, or both, costs shall be in an amount equal to 80 percent of the expenditures described in subdivision (c) that are in excess of five thousand dollars ($5,000).

(e) For purposes of this section, “snow grooming” is a method whereby snow is packed down into a hard surface in order to facilitate transportation by snowmobiles or other vehicles modified or accustomed to traveling on packed snow or ice, or both.

financial report source of funding street maintenance road expenditures construction costs snow removal snow grooming equipment costs reimbursable costs transportation on snow packed snow fiscal year report government funding expenditure categories financial transactions disclosure

(Amended by Stats. 1997, Ch. 619, Sec. 5. Effective January 1, 1998.)

Section § 2153

The State Controller is responsible for making sure that reports are thorough and correct. He has the authority to take whatever actions he thinks are needed to achieve this.

The State Controller shall take such steps as he may deem necessary to insure that such reports are adequate and accurate.

State Controller ensure reports adequate reports accurate reports report accuracy report adequacy quality control report verification controller authority reporting standards report improvement steps report reliability controller responsibilities oversight actions

(Added by Stats. 1947, 1st Ex. Sess., Ch. 11.)

Section § 2154

This law requires the Controller to collect, organize, and summarize reports each year. The resulting report must be made available to the public online in a way that can be easily viewed, printed, and downloaded.

The Controller shall annually tabulate and compile all such reports received by him or her and shall publish and make that tabulation and compilation report publicly available on its Internet Web site, in a format that may be printed and downloaded.

Controller annual reports publicly available Internet Web site printable format downloadable report compilation tabulation data access transparency public records online publication government accountability

(Amended by Stats. 2018, Ch. 159, Sec. 2. (AB 636) Effective January 1, 2019.)

Section § 2155

This law states that a county or city in California cannot receive state funds if it is late in submitting a required report outlined in another section (Section 2151).

No state money shall be allocated to or made available for expenditure by any county or city at any time when such county or city is delinquent in filing the report provided for in Section 2151.

state funding county delinquency city delinquency report filing requirement allocation of state money funding restrictions report submission deadlines Section 2151 compliance financial penalties local government funding

(Amended by Stats. 1961, Ch. 1272.)

Section § 2157

This section states that the Departmental Transportation Advisory Committee has been eliminated, and the department will take over all of its duties and responsibilities.

The Departmental Transportation Advisory Committee is hereby abolished and the department shall succeed to all of its duties and responsibilities.

Departmental Transportation Advisory Committee abolished committee department responsibilities transportation duties successor duties committee elimination departmental succession advisory roles responsibility transfer transportation department

(Repealed and added by Stats. 2005, Ch. 77, Sec. 36. Effective January 1, 2006.)