California Government Code

§ 26920

GOV § 26920 Effective Jan 1, 2007Div. 2 · Title 3 · Part 3 · Ch. 4 · Art. 2

Statute text

(a)At least once in each quarter, the county auditor shall perform, or cause to be performed, a review of the treasurer’s statement of assets in the county treasury. Each county shall fund and allocate the cost of the review in accordance with that county’s established budgetary practice. The auditor’s review shall be accomplished in accordance with the appropriate professional standards, as determined by the county auditor. The treasurer shall prepare a statement showing the amount and type of assets in the county treasury as of the date of the review. The review shall include:

(1)Counting cash in the county treasury.

(2)Verifying that the records of the county treasurer and auditor are reconciled pursuant to Section 26905.

…

Legislative history

Amended by Stats. 2006, Ch. 643, Sec. 4. Effective January 1, 2007.