29370-29390.1

GOVERNMENT CODE
SECTION 29370-29390.1




29370.  The board of supervisors may establish a county officers
cash difference fund for the use of any county officer or
administrative head of any county department or judicial district
handling county funds by adopting a resolution setting forth the
amount of the fund. Certified copies of the resolution shall be
transmitted to the county auditor and to each county officer or
administrative head of a county department or judicial district who
has such fund.


29370.1.  As an alternative to Section 29370, the board of
supervisors may, by resolution, authorize the county auditor to
perform the functions of the board in establishing, increasing,
reducing, or discontinuing any county officers cash difference fund.
The resolution adopted by the board of supervisors may set the amount
of the fund. If the board of supervisors adopts the resolution, the
county auditor shall do all of the following:
   (a) Be subject to the same requirements and limitations otherwise
prescribed for the board of supervisors in this article.
   (b) In lieu of acting by resolution, act by signed statement
having the same content otherwise prescribed in this article for
resolutions.
   (c) Render a written report to the board of supervisers at the end
of each fiscal year identifying the cash difference funds in
existence during the fiscal year, the amount of those funds, and the
officer using the fund. The board of supervisors may require the
county auditor to give an account of the cash difference fund at any
other time.
   The county auditor shall send a copy of his or her signed
statement to each county officer or administrative head of a county
department or judicial district who has the fund.



29371.  If the board elects to establish a cash difference fund, it
shall by the same resolution also establish an overage fund for the
use of each county officer or administrative head of a county
department or judicial district affected.




29372.  Upon the adoption of the resolution, the auditor shall draw
his warrant in favor of the county officer or administrative head of
a county department or judicial district in the amount set forth in
the resolution, and the treasurer shall pay the warrant. The county
officer or administrative head of a county department or judicial
district shall use this fund only for cash deficits pursuant to this
article.



29373.  Any person in any county office, department, or judicial
district in which a cash difference fund has been established who
receives and disburses money placed in his custody as directed by law
or by official authority, shall render a written report to the
county officer or administrative head of a county department or
judicial district at the close of each business day, setting forth
the exact sum of any cash deficit or overage in his account for that
day. Failure to report any cash deficit or overage at the close of
the business day in which it occurred is a violation of this article.



29373.1.  The cash difference fund when authorized by resolution of
the board of supervisors may be used to increase the amount tendered
to any county officer so as to equal the amount due the county, for
any account when a difference in an amount of ten dollars ($10) or
less exists. A record of that use shall be maintained, containing
sufficient information to identify the account, identify the person
making the payment which was not equal to the amount due the county,
and show the amount of the difference.



29374.  If a cash deficit is reported to the county officer or
administrative head of a county department or judicial district, he
shall immediately reimburse the cash charged to the person in the
amount of the cash deficit. The reimbursement shall not exceed the
amount in the cash difference fund unless that fund is replenished by
the board of supervisors, and in any event not to exceed the sum
appropriated by the board.



29375.  If an overage is reported to the county officer or
administrative head of a county department or judicial district
involved, he shall immediately deposit the overage in the overage
fund in the county treasury.



29375.1.  When an amount paid to any county officer exceeds the
amount due the county for any account, and such excess does not
exceed ten dollars ($10), the officer may deposit the excess in the
overage fund in the county treasury. If the excess is not so
deposited, it shall be refunded to the person making the payment.




29376.  Each county officer or administrative head of a county
department or judicial district having a cash difference fund shall
upon demand of the auditor or the board of supervisors give an
account of the cash difference fund.


29377.  If the cash difference fund becomes exhausted, the county
officer or administrative head of a county department or judicial
district involved may make a written application to the board of
supervisors to have it replenished. In his application he shall
itemize each cash deficit as to amount, date of occurrence and the
name of the person whose account was reimbursed from the fund.



29378.  Upon application the board may replenish the cash difference
fund by resolution directing the county auditor to draw his special
warrant for that purpose upon the general fund. The treasurer shall
pay the warrant to the person designated in the resolution.



29379.  The board may at any time discontinue the cash difference
fund. If the cash difference fund is discontinued, the county officer
or administrative head of a county department or judicial district
shall immediately give an account thereof and deposit any balance in
that fund in the county general fund.


29380.  At the end of the fiscal year the board shall transfer any
money in an overage fund to the county general fund.



29380.1.  By resolution, the board of supervisors may provide that
applications to have the cash difference fund replenished shall be
made with the auditor of the county instead of with the board and may
authorize the auditor to perform the functions of the board to
replenish the cash difference fund and to transfer money in the
overage fund to the county general fund prescribed in this article.
In the event the board authorizes the auditor to perform such
functions of the board, the auditor shall render a written report and
give an account to the board of the cash difference fund and the
overage fund at the end of each fiscal year and at such other times
as the board directs.



29381.  Any violation of this article is a misdemeanor.



29390.  The board of supervisors may, by a resolution incorporating
such limitations and safeguards as may be deemed in the best
interests of the county, provide that county officers and employees
who are responsible for receiving and paying out money may be
relieved of shortages in their accounts, where there is no proof of
fraud or gross negligence in connection with the shortage and where
the loss is not covered by insurance. If the board of supervisors
after an investigation and report by the county auditor approves the
coverage of such shortage, it shall be entered in its minutes and
shall be a charge against the general fund of the county.




29390.1.  By resolution, the board of supervisors may provide that
an application to have a shortage in county funds replenished shall
be made with the auditor of the county instead of with the board and
may authorize the auditor to perform the functions of the board to
replenish the shortage. In the event the board authorizes the auditor
to perform such functions of the board, the auditor shall render a
written report and give an account to the board of shortage
reimbursements at the end of the fiscal year and at such other times
as the board directs.