SECTIONS 26880-26886 - California Statutes

GOVERNMENT CODE

SECTION 26880-26886

26880. The board of supervisors may create the office of
controller. The office of county controller shall be held ex officio
by the county auditor.

26881. The county auditor, or in counties that have the office of
controller, the auditor-controller shall be the chief accounting
officer of the county. Upon order of the board of supervisors, the
auditor or auditor-controller shall prescribe, and shall exercise a
general supervision, including the ability to review departmental and
countywide internal controls, over the accounting forms and the
method of keeping the accounts of all offices, departments and
institutions under the control of the board of supervisors and of all
districts whose funds are kept in the county treasury.

26882. In addition to the accounts required by law the
auditor-controller shall, upon order of the board of supervisors,
maintain such accounts and statistics and prepare such reports
therefrom as the board may deem necessary for its information and use
in the management and control of the operations of the county and of
those districts whose funds are kept in the county treasury.

26883. In addition to the power now possessed by the board of
supervisors to enter into contracts for audits the board shall have
the power to require that the county auditor-controller shall audit
the accounts and records of any department, office, board or
institution under its control and of any district whose funds are
kept in the county treasury. The county auditor-controller's report
on any such audit shall be filed with the board of supervisors and,
if the report discloses fraud or gross negligence a copy thereof
shall be filed with the district attorney.
The governing body of any district may agree with the board of
supervisors to reimburse the county for its actual cost of any audit
of its accounts and records had under this section.

26884. In the event the board of supervisors elects to require that
the county auditor-controller perform the additional services
authorized by this chapter it shall have the power and it shall be
its duty to provide by proper appropriations for any additional
personnel, equipment, supplies or expenses made necessary thereby.

26885. The provisions of this chapter shall become operative only
upon their adoption by a resolution passed by a unanimous vote of the
board of supervisors at a regular meeting at which all members are
present. Any resolution adopted pursuant to this section may be
repealed by the board of supervisors at any time by a three-fifths
vote.

26886. In the event the board of supervisors elects to make the
provisions of this chapter operative, it may provide for the payment
of compensation which it deems proper for the combined offices of
auditor-controller in a single amount or in two separate amounts, one
for auditor and one for controller as it may deem proper. The board
of supervisors may elect to provide such compensation on creation of
the office of controller, or at any time thereafter.