Santa Clara County Municipal Code Art. VI Financial

Section 600. The assessment, levy and collection of taxes, the adoption of the county budget, and the appropriation, accounting, and transfer of funds shall be governed by general law except as otherwise provided by this Charter.

Section 601. [10] The Auditor-Controller is the chief accounting officer of the county. The Auditor-Controller shall have the power and duty to:

(a) Keep accounts showing the financial transactions of all offices and departments of the county and those districts whose funds are kept in the county treasury.

(b) Prescribe and exercise general supervision over accounting systems to be installed and maintained and financial reports to be rendered by such offices, departments and districts.

(c) Prepare such reports as the Board of Supervisors or the County Executive may deem necessary for information and use in the management and control of the operations of the county.

Section 602. The Administrative Code shall provide for an audit of the accounts and records of all offices and departments:

(a) When requested by the Board of Supervisors, the County Executive or the Auditor-Controller.

(b) Upon a vacancy in any office charged with the responsibility for receipt, disbursement, or custody of cash.

A report on such audits shall be filed with the Board of Supervisors. The employees assigned to conduct these audits shall have full access to all accounts and records of all offices and departments.

Section 603. The Board of Supervisors shall cause a post-audit of the financial transactions and records of all offices and departments of the county to be made at least annually by a certified public accountant. As soon as possible at the end of each fiscal year a final audit and report shall be completed and submitted to the Board of Supervisors. Copies shall be placed on file in the office of the Board of Supervisors and be available for public inspection.

Section 604. [11]

(1) The existing Section 604 of the County Charter shall remain in full force and effect until midnight on June 30, 2017, at which time subsections (2) though (6) of this section 604 below shall take immediate effect without further action.

(2) Beginning on July 1, 2017, the Board of Supervisors shall transfer from the general fund to the County Park fund an amount of money which shall not be less than an amount estimated by the Auditor-Controller to equal the amount that would be raised for that year by a tax of $0.015 per One Hundred Dollars ($100.00) of assessed valuation of all real and personal property situated within the County of Santa Clara. In addition, the Board of Supervisors shall transfer into such fund all fees and revenues generated by the operation of County Parks and all other monies received from the United States Government, State of California, or any other public agency or any person for County park purposes. Any interest earned on the investment of money in the County Park fund shall be credited to the fund.

(3) The Board of Supervisors shall appropriate this money into the County Park fund for the acquisition, development, or acquisition and development of real property for County park purposes and for the maintenance and operation of County parks. At least 10% of the funds transferred from the general fund shall be set aside and used for park development for County park purposes, and at least 10% of the funds transferred from the general fund shall be set aside and used for the acquisition of real property for County park purposes, and the remaining funds shall be used for County Park operations.

(4) The county shall not acquire real property for any County park purposes until the Board of Supervisors has determined that the acquisition is in conformity with the adopted County Parks and Recreation Element of the General Plan.

(5) This section shall be operative commencing with the fiscal year 2017-2018 (beginning on July 1, 2017) and shall be repealed at the end of the fiscal year 2031-2032 (ending June 30, 2032); provided, however, any unobligated monies remaining in the fund on June 30, 2032, shall be used only for the purposes set forth in subsection (3) of this section 604.

(6) The intent of this section 604 is to ensure that a minimum amount of money will be placed into the County Park fund for acquisition, development, operation and maintenance purposes. Nothing in this section shall be construed as a limitation on any additional amount of money the Board of Supervisors may transfer into the County Park fund for County Park purposes or otherwise appropriate for County Park purposes.

Footnotes:

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Section 601: Amended and ratified by the Voters June 2, 1998.

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Section 604: Amended and ratified by the Voters November 7, 1978; November 4, 1986; November 8, 1988; June 2, 1992; March 26, 1996; June 6, 2006; June 7, 2017.