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Earlier editions: 2026-09

Chapter 2 — ADMINISTRATION

Kings County Municipal Code Art. V Director of Finance

Kings County Municipal Code · 2026-10 edition · updated 2026-10-04 · Kings County

Cite as: Kings County Municipal Code Article V · Text as of 2026-10-04

Sec. 2-90. - Creation of office.

The Office of Kings County Director of Finance is hereby created.

(Ord. No. 627, § 4, 3-16-04)

Exceptions & meaning →

Sec. 2-91. - Consolidation of duties.

The duties of the offices of county auditor, county controller, county treasurer and county tax collector are consolidated with the duties of the office of county director of finance.

(Ord. No. 627, § 4, 3-16-04)

Exceptions & meaning →

Sec. 2-92. - Consolidation of budgets.

The annual budget of the offices of county auditor, county controller, county treasurer and county tax collector for the remainder of the 2003-2004 fiscal year shall be administratively consolidated by the county administrative officer with the annual budget of the office of director of finance for the remainder of the 2003-2004 fiscal year. For each fiscal year thereafter, the budget for the office of the director of finance shall be established by the board of supervisors through the normal annual budget process.

(Ord. No. 627, § 4, 3-16-04)

Exceptions & meaning →

Sec. 2-93. - Appointment and qualifications.

The board of supervisors shall appoint the director of finance. Any person may be appointed by the board if he or she meets the qualifications set forth in either Government Code Section 26945 or in Government Code Section 27000.7.

(Ord. No. 627, § 4, 3-16-04)

Exceptions & meaning →

Sec. 2-94. - Selection, term of office, and retention.

(a) Except as otherwise may be provided in any contract entered into between the finance director and the board of supervisors, the position of the director of finance shall be an at-will position, and the director of finance shall serve at the pleasure of the board of supervisors.

(b) A vacancy in the office of the director of finance shall occur for any of the reasons set forth in Section 1770 of the Government Code.

(Ord. No. 627, § 4, 3-16-04)

Exceptions & meaning →

Sec. 2-95. - Duties.

The director of finance shall perform the following duties:

(a) Perform all statutory duties of all of the offices consolidated with the duties of the office of director of finance.

(b) Pursuant to the budget policy established by the board of supervisors, compile and publish the final county budget.

(c) Serve as chief accounting officer for and provide fiscal support services to subordinate service or financing districts or agencies governed by the board of supervisors.

(d) Establish and maintain a fiscal control system for all contracts that authorize the payment or receipt of money by:

  1. The county;

  2. Any special district whose affairs and finances are supervised and controlled by the board;

  3. Any county officer or agent acting on behalf of the county or such a special district; or

  4. Any district or agency for which the director is designated chief accounting officer by state law or county ordinance or resolution.

(e) Invest or reinvest the funds of the county and the funds of other depositors in the county treasury, pursuant to Chapter 4 (commencing with Section 53600) of Part 1 of Division 2 of Title 5 of the Government Code.

(f) Upon request of the board of supervisors, recommend the names of persons or firms competent to perform the annual independent audit of the office required by statute.

(g) Complete any training required by statute for the offices of treasurer and tax collector.

(h) Perform other duties incidental to the primary duties of the office, as directed by the board of supervisors or the county administrative officer.

(Ord. No. 627, § 4, 3-16-04)

Exceptions & meaning →

Secs. 2-96—2-110. - Reserved.

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