Butte County Municipal Code Art. VIII Auditing and Accounting

The auditor shall on or before July 1, 1918, inaugurate and install in each county and township office an up-to-date and modern system of accounting, so that the books of all county officers shall be of uniform system.

Each county and township officer or employee who collects fees, fines or any money due the county shall file with the auditor, on or before the fifteenth day of each month, an itemized statement showing from what source the fees, fines or other moneys, were received during the preceding month; and shall also include in this report an itemized statement of all expenses incurred by the said officer during the preceding month including his salary and that of all his deputies; and the auditor must not pay any officer his salary until he files said monthly report and pays all fees, fines and other money collected, into the county treasury.

Each county officer shall file with the auditor or county administrative officer, as the board of supervisors directs, on or before a date each year as set by law, an estimate of the amount that he will need to run his office for the forthcoming fiscal year, and in no case shall he be permitted to expend more than is allowed his office in the budget, except as permitted by the board of supervisors pursuant to law.

(Ord. No. 1113, § 1(a)11, 9-1-70, ratified 11-3-70)

Amendment note—Section 3, Article VIII, was amended to read as set out at a special charter revision election held Nov. 3, 1970. Formerly each county officer was required to file with the auditor on or before July 15th of each year an estimate of operating expenses; expenditures exceeding his budget allowance could be approved by unanimous vote of the board of supervisors from the county officers' emergency fund.

The auditor, or the county administrative officer, as designated by the board shall prepare a compiled report for the board containing all budget and tax information as required by law, and in the form required by law, and within the time as required by law and shall submit same to the board within the time required by law.

(Ord. No. 113, § 1(a)12, 9-1-70, ratified 11-3-70)

Amendment note—Section 4, Article VIII, was amended to read as set out at a special charter revision election held Nov. 3, 1970. Formerly the auditor was required to make an annual report after July 15, and before September 1. The section specified the contents of the report.

The auditor must set forth in the annual report all indebtedness, existing and outstanding against the county on the thirtieth day of June of each year.

All reports of county and township officers shall be made under a uniform system prescribed by the auditor, and this report must be subscribed and sworn to before an officer authorized to administer oaths.

The auditor must set forth in his annual report, in addition to the matters hereinbefore set forth, the total assessed value of all property in the county as shown by the last assessment roll, the tax rate as levied by the board of supervisors, the total amount of taxes proposed to be raised, the actual amount of taxes paid into the county, and the total amount of delinquent taxes remaining unpaid on the thirtieth of April of each year.

When the auditor has completed his annual budget he shall submit it to the board of supervisors for approval. In passing upon the estimate the board of supervisors may eliminate or reduce the amount of any item, but in no case may it increase the estimates made by the auditor, though it may request that officer to reconsider his estimate on the particular item thereof. If the auditor for good reason raises the estimate, then the board may adopt the raised estimate.

* Editor's note—This section was repealed by 1923, p. 1554.

The auditor shall have his annual report printed in pamphlet form, in a number to be designated by the board of supervisors; one copy of said report must be filed with the board of supervisors, one with the grand jury, one with the judge of the superior court, and the balance for general distribution.

The auditor acting in conjunction with the board of supervisors, must have prepared on the first day of July of each year, a complete inventory of all property owned by the county. All property, of every kind and description, purchased for the county during the year, must be listed by the auditor and included in the said inventory. Each year this inventory shall be checked by the auditor to see if all property shown in the inventory of the preceding year is on hand. If there is any property missing, the auditor must report the same to the board of supervisors, and it shall be the duty of the board of supervisors to have an investigation immediately made by the district attorney, to locate said property, or to see what disposition has been made of the same, and to take proper action in regard thereto.

Editor's note—Section 12, Article VIII, which limited the tax rate, was repealed at a special charter revision election held Nov. 8, 1970, pursuant to Ord. No. 1113, enacted Sept. 1, 1970.

No claims against the county shall be allowed by the board of supervisors or paid, unless they have been checked by the auditor and until they have his approval endorsed thereon in writing.