Fresno County Municipal Code Ch. 2.20 Auditor-Controller/Treasurer-Tax Collector

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State Law reference— For statutory provisions regarding the county treasurer, see Gov. Code § 27000 et seq.; county tax collector, see Gov. Code §§ 27400 and 27401. For statutory provisions regarding the county auditor, see Gov. Code § 26900 et seq.

Pursuant to the authority vested in the board of supervisors by virtue of Section 24300.5 of the Government Code and Section 14 of the Fresno County Charter, the duties of the county offices of tax collector and auditor-controller/treasurer, respectively, are consolidated into one office to be known as auditor-controller/treasurer-tax collector of the county; the duties of which, including those performed in ex officio capacity, shall be performed by one person elected to such office in the manner prescribed by law. Whenever the term "auditor," "auditor-controller," "treasurer," "tax collector," "treasurer-tax collector," or "auditor-controller/treasurer" appear in this ordinance code, it shall be construed to mean auditor-controller/treasurer-tax collector.

(Ord. 89-027, § 3; Ord. 0-83-001, § 2; Ord. 0-82-002, § 2)

The provisions of Article 4 of Chapter 4, Part 3, Division 2, Title 3 of the Government Code relating to the qualifications necessary for any person hereafter elected or appointed to the office of the county auditor-controller are adopted and shall apply to the office of county auditor as in that article provided.

(Prior code, § 117)

On or before June 30th of each year, each county officer or person mentioned in Section 24051 of the Government Code shall file with the county auditor-controller/treasurer, in accordance with said section, an inventory of all county property in his or her possession or charge at the close of business of the preceding April 30th.

(Ord. 0-83-023, § 1; prior code, § 118)

At any time an officer or person mentioned in Section 24-51 of the Government Code is charged by inventory with county property in his or her possession or charge and discovers that any item thereof is lost, destroyed, stolen or has mysteriously disappeared, he or she shall file a report thereof under penalty of perjury with the auditor-controller/treasurer. If the auditor-controller/treasurer finds that the occurrence was without the fault of the person so charged, such item shall be removed from the inventory and the person charged therewith shall be relieved of liability therefor.

(Ord. 0-83-023, § 2; prior code, § 118.1)

Pursuant to the provisions of Section 29853 of the Government Code, a warrant shall be considered lost if it has been mailed and has not been received by the addressee within ten days after mailing.

(Ord. 573, § 1, 1975)

A. As authorized by Section 29742 of the Government Code, the auditor-controller/treasurer may issue a warrant or check for any claim that has been on file in his or her office for less than three days, provided:

1. The auditor-controller/treasurer has determined that the claimed amount is due and owing to the claimant; and

2. A delay in payment could result in financial detriment to the county.

B. For the purpose of this section, "financial detriment" means possible increases in cost due to interest or penalties, the forfeiture of discounts or costs savings, violation of legal obligations, or other consequence which the auditor-controller/treasurer in his or her professional judgment believes would not be in the financial best interests of Fresno County.

(Ord. 89-002, § 1)

Pursuant to the authority vested in the board of supervisors by virtue of Sections 27000.1 and 53607 of the Government Code and Section 11 of the Fresno County Charter, the board of supervisors does delegate, for a one year period, commencing with the effective date of the ordinance codified in this section, the authority to invest or reinvent the funds of the county and the funds of other depositors in the county treasury, pursuant to Sections 27000.1 and 53607 of the Government Code.

Subject to review, the board of supervisors may renew the delegation of authority each year.

(Ord. 97-001, § 2)