Cal. Government Code - GOV § 29740. Section 29740.
By resolution the board of supervisors may adopt the procedure for the approval of claims prescribed in this article.
ARTICLE 2. Allowance of Claims by Auditor [29740. - 29749.]
Cal. Government Code - GOV 2.
in effectCal. Government Code - GOV § 29741. Section 29741.
The auditor shall audit and allow or reject claims in lieu of, and with the same effect as, allowance or rejection by the board of supervisors in any of the following cases:
(a)
Expenditures which have been authorized by purchase orders issued by the purchasing agent or other officer authorized by the board.
(b)
Expenditures which have been authorized by contract, ordinance, resolution, or order of the board.
(c)
Expenditures under any statute authorizing payment of public aid or assistance which have been ordered by the board.
(d)
Expenditures for charges incurred by the county pursuant to the provisions of Chapter 3 (commencing with Section 29600) of this division.
(e)
Refunds of unearned business license fees, permit fees and similar fees authorized by resolution of the board of supervisors.
Cal. Government Code - GOV § 29742. Section 29742.
The auditor shall issue his warrant on the county treasury for such an amount for each claim as he finds to be a correct and legal county charge. He shall not issue his warrant for any claim that has not been on file in his office for at least three days. Notwithstanding the foregoing, the board may, upon recommendation of the county auditor, provide by ordinance that the three-day waiting period shall not apply to any claims or to specified classes of claims.
Cal. Government Code - GOV § 29743. Section 29743.
If the auditor finds that any claim presented is a proper county charge, but is greater in amount than is justly due, he may allow the claim in part and issue his warrant for the portion allowed.
Cal. Government Code - GOV § 29744. Section 29744.
If the claimant is unwilling to receive the amount tendered in full payment, he shall return the warrant to the auditor within 30 days after the tender together with his written refusal to accept the amount in full payment of the claim. The auditor shall immediately transmit the claim to the board, together with a statement of his action, his reasons therefor, and claimant’s refusal. The board shall consider and take action upon the claim within 10 days after its receipt. It shall allow such an amount in payment thereof as is a proper county charge, not to exceed the amount claimed, and may require the claimant to accept the amount allowed in settlement of the entire claim. Sections 29703 and 29704 of the Government Code shall be applicable thereto.
Cal. Government Code - GOV § 29745. Section 29745.
If the auditor finds that any claim is not a proper county charge, he shall reject it and endorse his rejection thereon.
Cal. Government Code - GOV § 29747. Section 29747.
The auditor shall prepare duplicate lists of all claims he allows, showing as to each claim: date allowed, warrant number, name of claimant, and amount allowed. He shall certify that the lists are correct, file one copy in the office of the board and preserve the other or a photographic copy thereof in his own office. As to such claims the lists constitute, respectively, the allowance book and the warrant book. If the allowance book is dispensed with by the board of supervisors pursuant to Section 25102, the auditor shall prepare only a single list of all claims he allows, in the form and according to the procedure required for duplicate lists, and shall file the list in his office as the warrant book.
Cal. Government Code - GOV § 29748. Section 29748.
The board may prescribe, by resolution, additional procedures for the audit and disposition of claims but the procedures so prescribed may not be inconsistent with the provisions of this chapter, of Part 3 (commencing with Section 900) and Part 4 (commencing with Section 940) Division 3.6 of Title 1 of the Government Code, or of any other statutes or regulations expressly governing any such claims or the payment thereof.
Cal. Government Code - GOV § 29749. Section 29749.
The auditor shall require the certificate of the requisitioning, inspection, or receiving officers that the articles and services have been received or furnished or contracted for.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026