SECTIONS 26980-26990 - California Statutes

GOVERNMENT CODE

SECTION 26980-26990

26980. The board of supervisors of any county may establish the
office of director of finance.
(a) The board of supervisors shall submit to the electors of the
county the question of whether the office of director of finance
shall be established. If a majority of the voters voting on the
question at that election favor the establishment of the office, the
board of supervisors shall, by ordinance, create the office.
(b) The board of supervisors at that election may also submit to
the voters the question of whether the office, if so established,
shall be elective, or appointed by the board of supervisors. If a
majority of the voters voting on the question favor making the office
elective, the board of supervisors shall, in the ordinance creating
the office, make it an elective one.
(c) Any person may be appointed by the board of supervisors, or be
a candidate for election, to the office of director of finance,
consolidated from other offices pursuant to this chapter, if he or
she meets the qualifications set forth in Section 26945 or Section
27000.7.

26981. The office of director of finance shall be consolidated with
the offices of auditor, controller, tax collector, and treasurer and
the director of finance shall have all the powers and duties of such
offices so consolidated together with such other powers and duties
as the board of supervisors may provide.

26982. The consolidation of the office of director of finance with
any elective office shall become effective only upon the expiration
of the current term of office of the incumbent of the office so
consolidated.

26983. The board of supervisors of every county having the office
of director of finance shall cause an annual, independent audit to be
made of such office. The board of supervisors may request that the
grand jury select such independent auditor.

26990. (a) Notwithstanding any other provision of law, with the
exception of the Revenue and Taxation Code, commencing with the
1993-94 fiscal year, the duties and responsibilities previously
conferred on the auditor, controller, or director of finance of any
county to any independent local agency other than the county may be
eliminated or modified if the independent local agency agrees to and
is able to assume those duties and responsibilities and the auditor,
controller, or director of finance concurs in writing to transfer
those duties and responsibilities to the independent local agency.
(b) As used in this section, "auditor," "controller," and
"director of finance" refers to those county officers provided by
Chapter 3.5 (commencing with Section 26880), Chapter 4 (commencing
with Section 26900), Chapter 4.5 (commencing with Section 26970), and
Chapter 4.6 (commencing with Section 26980) of this part. Those
terms shall not refer to a county treasurer described in Chapter 5
(commencing with Section 27000) of this part.