Earlier editions: 2026-09
Santa Barbara County Municipal Code § 2-23 Qualifications of auditor
Santa Barbara County Municipal Code · 2026-10 edition · updated 2026-10-04 · Santa Barbara County
Cite as: Santa Barbara County Municipal Code § 2-23 · Text as of 2026-10-04
Sec. 2-23. - Qualifications of auditor.¶
The provisions of Article 4 of Chapter 4, Part 3, Division 2 of Title 3 of the Government Code concerning the qualifications of the county auditor of the County of Santa Barbara, as the same may be amended from time to time, are hereby adopted.
(Ord. 4286, § 2)
Sec. 2-23.1. - Duties of auditor.¶
Notwithstanding the provisions of section 2-74 of the County Code or any other provisions to the contrary, in addition to such other duties as may be imposed on the auditor-controller by law, it shall be the duty of the auditor-controller to estimate and determine available fund balances for all funds under the control of the board of supervisors in connection with the preparation of the proposed budget. In addition, at the time of fixing the tax rates, the auditor-controller shall, if necessary, re-estimate, determine and recommend to the board of supervisors, the amount of revenue from sources other than current property taxes and the amount of fund balances available. All such estimates and determinations shall be subject to review, modification and approval by the board of supervisors.
(Ord. No. 2650, § 2)
Sec. 2-23.2. - Duty to perform quarterly reviews and an annual audit of the assets of…¶
In accordance with Government Code section 26920, the county auditor shall:
(a) At least quarterly, perform a review of the assets in the county treasury in accordance with generally accepted auditing standards. The report shall be addressed to the board of supervisors.
(b) At least annually, perform or cause to be performed an audit of the assets in the county treasury and express an opinion whether the treasurer's statement of assets is presented fairly in accordance with generally accepted accounting principles. The report shall be addressed to the board of supervisors.
(Ord. No. 4194, § 1; Ord. No. 4510, § 1)
Sec. 2-24. - Appointment of surveyor.¶
The board of supervisors hereby elects pursuant to the authority contained in section 27550 of the State Government Code, that the office of the county surveyor shall be an appointive office to be filled by appointment of the board of supervisors.
(Ord. No. 735, § 1)
Sec. 2-24.1. - Consolidation of offices of county clerk and recorder.¶
The county elective offices of county clerk and recorder and statutory duties and responsibilities of such offices are hereby united and consolidated; such office shall be known as county clerk-recorder.
The operation of this section shall not affect the present incumbents of such elective offices.
(Ord. No. 2516, §§ 1, 3—adopted January 14, 1974)
Sec. 2-24.2. - Consolidation of offices of county agricultural commissioner and county…¶
The duties and offices of county agricultural commissioner and county sealer of weights and measures are hereby consolidated.
(Ord. No. 3368, § 1)
Sec. 2-24.3. - Consolidation of office of treasurer, tax collector and public…¶
The duties of the county offices of treasurer, tax collector and public administrator are consolidated. The consolidated office shall be known as treasurer, tax collector and public administrator.
(Ord. No. 3769, § 1)*
* Editor's Note: Section 1 of Ordinance 3769 shall become operative on November 1, 1989.
Sec. 2-24.4. - Clerk of the board of supervisors.¶
As authorized by section 25100.5 of the Government Code the board of supervisors may appoint the clerk of the board of supervisors in the same manner as other county officers are appointed. Upon making such an appointment the county clerk shall no longer be ex officio clerk of the board of supervisors. The clerk of the board of supervisors shall perform those duties prescribed by law for the county clerk as ex officio clerk of the board of supervisors or for the clerk of the board of supervisors. The clerk of the board shall also perform those duties and functions performed by the clerk of the board division of the county clerk's office at the time the ordinance which adds this section becomes effective, except that financial disclosure statements filed under the Political Reform Act of 1974 and local conflict of interest codes shall be filed with the county clerk-recorder rather than the clerk of the board of supervisors.
(Ord. No. 3821, § 1)
Sec. 2-24.5. - Compatibility of offices of sheriff and fire chief.¶
The office of Santa Barbara County sheriff is not and shall not be deemed to be incompatible with the combined office of chief of the county fire department and county fire district. A single person may simultaneously serve as county sheriff and as chief of the county fire department and county fire district, whether or not the simultaneous holding of such offices would otherwise be prohibited under the common law doctrine of incompatible offices.
(Ord. No. 4117, § 2)
Sec. 2-24.6. - Consolidation of the office of county clerk/recorder and assessor.¶
The county elective offices of the county clerk/recorder and assessor and the duties and responsibilities of said offices are hereby consolidated, and said office shall be known as county clerk, recorder and assessor.
(Ord. No. 4134, § 1)
Sec. 2-24.7. - Santa Barbara County sheriff/marshal consolidation.¶
Effective January 1, 1997, the office of Santa Barbara County marshal is abolished and pursuant to the provisions of Government Code Section 26671 et seq.; the services and personnel of the county marshal are consolidated with the county sheriff's department.
(Ord. No. 4247, § 1)
Sec. 2-24.8. - Treasurer investment authority.¶
Pursuant to California Government Code Section 27000.1, subject to Section 53607, the county treasurer is delegated the authority to invest or reinvest the funds of the county and the funds of the other depositors in the county treasury, pursuant to Government Code Chapter 4 (commencing with Section 53600) of Part 1 of Division 2 of Title 5. The county treasurer shall thereafter assume full responsibility for those transactions until the board of supervisors either revokes its delegation of authority, by ordinance, or decides not to renew its annual delegation, as provided in Section 53607. Nothing in this section shall limit the county treasurer's authority pursuant to Section 53635 or 53684.
(Ord. No. 4762, § 1, 9-28-2010)
Sec. 2-24.9. - Eligibility for office of county treasurer-tax collector.¶
The provisions of Government Code Section 27000.7, establishing eligibility criteria for the office of county treasurer-tax collector, as they may be amended from time to time, are hereby adopted.
(Ord. No. 4762, § 2, 9-28-2010)
Sec. 2-24.10. - County treasurer-tax collector continuing education.¶
The provisions of Government Code Section 27000.8, establishing continuing education requirements for the county treasurer-tax collector, as they may be amended from time to time, are hereby adopted.
(Ord. No. 4762, § 3, 9-28-2010)
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