SECTIONS 29120-29130 - California Statutes

GOVERNMENT CODE

SECTION 29120-29130

29120. Except as otherwise provided by law, the board and every
other county or dependent special district official and person shall
be limited in the incurring or paying of obligations to the amounts
of the appropriations allowed for each budget unit as originally
adopted or as thereafter revised by addition, cancellation, or
transfer.

29121. Except as otherwise provided by law, obligations incurred or
paid in excess of the amounts authorized in the budget unit
appropriations are not a liability of the county or dependent special
district, but a personal liability of the official authorizing the
obligation.

29122. The board shall not approve a claim and the auditor shall
not issue payment for any obligation in excess of that authorized in
the budget unit appropriation, except upon an order of a court, for
an emergency, or as otherwise provided by law.

29124. (a) If at the beginning of any fiscal year, the budget has
not been adopted, the auditor shall approve payments for the support
of the various budget units in accordance with the following
authorizations:
(1) Except as otherwise provided in subdivision (b), the amounts
in the recommended budget, except capital assets, transfer-out, and
new permanent employee positions, are deemed appropriated until the
adoption of the budget.
(2) Capital assets, transfers-out, and new permanent employee
positions are deemed appropriated until the adoption of the budget if
specifically approved by the board. For the purposes of this
subdivision, the words "new permanent employee positions" do not
include any employee positions created in lieu of an employee
position that is abolished.
(3) If the recommended budget has not been approved by the board
because of an emergency as described in subdivision (a) of Section
29127, the amounts deemed appropriated shall be based on the final
budget of the preceding year, excluding assets and transfers-out
unless specifically approved by the board.
(b) Notwithstanding any other provision of this section, prior to
the adoption of the adopted budget, the board of supervisors may
impose expenditure limitations that are more restrictive than those
contained in this section.

29125. (a) Transfers and revisions to the adopted appropriations
may be made by an action formally adopted by the board at a regular
or special meeting as follows:
(1) If between funds, by a four-fifths vote.
(2) If transfers from appropriation for contingencies, by a
four-fifths vote.
(3) If between budget units within a fund if overall
appropriations are not increased, by a majority vote.
(b) The board may designate the administrative officer or auditor
to approve transfers and revisions of appropriations within a budget
unit if the overall appropriations of the budget unit are not
increased.

29126. At any regular or special meeting the board may cancel any
appropriation in whole or in part that is not needed and transfer the
amount canceled to the appropriation for contingencies of the fund
from which the appropriation was originally made if there is one, or
to any appropriation for contingencies account, or fund, to which the
amount canceled may be properly transferred. If there is no
appropriation for contingencies in the respective fund, the board may
establish one.

29126.1. At any regular or special meeting the board may cancel any
unused appropriation in whole or in part upon determining that the
source of funding of the appropriation will be unrealized in whole or
part. An offsetting reduction shall be made to the corresponding
estimated revenue.

29126.2. The auditor may review and issue reports and make
recommendations regarding estimated financing sources, or actual
financing sources, or both, and the status of appropriations. The
auditor shall submit to the board, and any other official the board
may designate, a statement showing this information with respect to
the condition of each separate budget appropriation and to the
condition of estimated financing sources, as the board requires.

29127. After adopting a resolution stating the facts constituting
an emergency by a four-fifths vote of the board at any regular or
special meeting, the board may appropriate and make the expenditure
necessary to meet an emergency in any of the following cases:
(a) Upon the happening of an emergency caused by war, fire,
failure or the imminent failure of a water system or supply, flood,
explosion, storm, earthquake, epidemic, riot, or insurrection.
(b) For the immediate preservation of order or of public health.
(c) For the restoration to a condition of usefulness of any public
property, the usefulness of which has been destroyed by accident.
(d) For the relief of a stricken community overtaken by calamity.
(e) For the settlement of approved claims for personal injuries or
property damages, exclusive of claims arising from the operation of
any public utilities owned by the county.
(f) To meet mandatory expenditures required by law.

29128. All emergency expenditures shall be paid from any money in
the county treasury in any fund from which the expenditure may
properly be paid.

29130. At any regular or special meeting, the board by a
four-fifths vote may make available for appropriation any of the
following:
(a) Designations and reserves excluding the general reserve,
balance sheet reserves, and reserve for encumbrances.
(b) Amounts that are either in excess of anticipated amounts or
not specifically set forth in the budget derived from any actual or
anticipated increases in financing sources.