HomeMy WebLinkAboutMINUTES - 02271996 - C36 To` BOARD OF SUPERVISORS Contra
FROM:
PHIL BATCHELOR, COUNTY ADMINISTRATOR ''"Z� Costa
February 20, 1996
County
DATE: �osq•c6iiH`�`per
INTRODUCE ORDINANCE IMPLEMENTING THE
SUBJECT: PROVISIONS OF GOVERNMENT CODE SECTION 26945
IN CONTRA COSTA COUNTY REGARDING THE QUALIFICATIONS
TO SERVE AS COUNTY AUDITOR-CONTROLLER
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
INTRODUCE the attached Ordinance implementing the provisions of Government Code
Section 26945, as amended by Chapter 107, Statutes of 1995, and Chapter 784, Statutes
of 1995, in Contra Costa County, having to do with the qualifications of candidates for the
Office of County Auditor-Controller, WAIVE reading of the Ordinance and FIX March 5,
1996 for adoption of the Ordinance.
BACKGROUND:
The Government Code currently specifies the minimum qualifications which must be met
by an individual in order to run for or serve as County Auditor-Controller. Prior to January
1, 1996, these included:
0 Possession of a certificate from the State to practice as a certified public accountant
or public accountant, or
0 Possession of a valid certificate or diploma of graduation from a school of
accountancy, or
0 Has served as County Auditor or deputy county auditor for a period of not less than
three years.
011
CONTINUED ON ATTACHMENT: YES SIGNATURE: &Z'I�AZ
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURES:
ACTION OF BOARD ON APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
_!UNANIMOUS(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
ATTESTED FEBRUARY 27, 1996
Contact: PHIL BATCHELOR,CLERK OF THE BOARD OF
cc: See Page 2 SUPERVISORS AND COUNTY ADMINISTRATOR
BY DEPUTY
There are a number of problems with this language. There apparently is no such thing as
a school of accountancy and if there were, this language provides no requirement that the
school be accredited. "Deputy county auditor" is a term applied to most staff in the office
of the Auditor-Controller. As a result, this section was amended in 1995 to provide for the
following criteria, of which a candidate must meet at least one:
Possession of a certificate from the State Board of Accountancy and a permit to
practice as a certified public accountant or as a public accountant, or
Possession of a baccalaureate degree from an accredited university, college or
other four-year institution, with a major in accounting or its equivalent, or
Possession of a certificate issued by the Institute of Internal Auditors showing the
person to be a designated professional internal auditor, with a minimum of 16
college semester units, or their equivalent in accounting, auditing, or finance, or
The person has served as County Auditor, Chief Deputy County Auditor, or Chief
Assistant County Auditor for a continuous period of not less than three years.
These standards are higher than those which existed prior to January 1, 1996. The State
law provides that these provisions become effective in a County only where, prior to the
first day of the period for filing declarations of candidacy for the office of County Auditor,
the Board of Supervisors by a unanimous vote, at a regular meeting with all members
present, enacts an ordinance adopting these provisions. [Government Code Section
26946].
The County's current ordinance restates the previous provisions of Government Code
Section 26945, rather than simply referencing the Government Code Section. Therefore,
it is not clear that the new, higher standards are automatically effective in this County.
The Auditor-Controller, Kenneth J. Corcoran, recommends that the Board of Supervisors
implement these new, higher qualifications in Contra Costa County. As a result, the
County Counsel has drafted an Ordinance which simply references the provisions of
Government Code Section 26945 and provides that no person shall be elected or
appointed to the office of County Auditor-Controller unless the person meets at least one
of the criteria in Government Code Section 26945. Thus, the new provisions of the Code
will be applicable in this County, as will any future changes to Government Code Section
26945.
In order to accomplish this change, it is recommended that the attached Ordinance be
introduced, that reading be waived, and that the Ordinance be set for adoption on March
5, 1996.
cc: County Administrator
Auditor-Controller
County Counsel
County Clerk-Recorder
Assistant County Registrar of Voters
-2-
C .342
ORDINANCE NO. 96- 7
(County Auditor Qualifications)
The Contra Costa County Board of Supervisors ordains as follows (omitting the
parenthetical footnotes from the official text from the enacted or amended provisions of
the County Ordinance Code).
SECTION I. Section 24-8.002 of the Contra Costa County Ordinance Code is
amended, to continue the adoption of the provisions of Article 4 (commencing with
Section 26945) of Chapter 4 of the Government Code, to read as follows:
24-8.002 Qualifications. No person shall hereafter be elected or appointed
to the office of county auditor-controller unless the person meets at least one of the
criteria specified in Government Code section 26945.
(Ords. 96-_Z, 1188: prior code § 2140.)
SECTION I EFFECTIVE DATE. This ordinance becomes effective 30 days after
passage, and within 15 days of passage shall be published once with the names of
supervisors voting for and against it in the CONTRA COSTA TIMES a newspaper
published in this County.
PASSED on March 5. 1996 with all Supervisors present by the following
unanimous vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST: PHIL BATCHELOR, Clerk of
the Board of Supervisors and County
Administrator
By:
Deputy Clerk Board Chair
[SEAL]
HADFUMDOCMEGION-0.WPD
ORDINANCE NO. 96- 7
-1-
r .
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
November 1, 1995
TO: C. L. Van Marter, Assistant County Administrator
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: Board of Supervisors Needs to Consider Enacting an Ordinance to
Implement Revised Qualifications for County Auditor
Thank you f6r'your memo of October 30, 1995, which discussed changes and new requirements
resulting from the passage of SB 564 and SB 866. You correctly noted that, effective January 1,
1996, Government Code §26945 will include new qualifications for persons elected or appointed as
County Auditor. However, I believe that existing §26946 was not affected by the new legislation. As
I read it, the new qualifications only become operative if the Board, pursuant to §26946, enacts an
ordinance adopting the qualifications specified in §26945.
If my assessment is correct, your office may want to recommend that the Board adopt the
qualifications of the revised §26945. I would certainly support such an action.
KJC:pm
AC95-77
CONTRA COSTA COUNTY
RECEIVED
r 1
NOV 21995 t
24-8.002-24-14.002 ADMINISTRATION
CA. • C • ��
A
.'r W
Chapter 24-8 Chapter 24-12
CZ
' AUDITOR —CONTROLLER* COUNTY COUNSEL*
Sections: Sections:
24-8.002 Qualifications. 24-12.002 Appointment—Duties.
a 24-8.004 Claims payable immediately. 24-12.004 Represents public
administrator.
5 24-8.002 Qualifications. No person shall
hereaffer be elected or appointed to the office 24-12.002 Apointment — Duties. l
of county auditor-controller unless: of county counsel is established. The!!"
-_ (1) He possesses a valid certificate issued by supervisors shall appoint the county co
the California State Board of Accountancy, fix his salary; and his tenure and duties
under the provisions of Chapter 1, Division 3 of as provided by state law and by the board;
the Business and Professions Code of the state, 69-39 § 1, 1969: prior code § 2197).
showing him to be,and a permit authorizing him
to practice as, a certified public accountant or a 24-12.004 Represents public adm'
public accountant;or �, The county counsel shall act as attorney.
(2) He possesses a valid certificate or diploma public administrator in all estates in w
of graduation from a school of accountancy; or executor, administrator with the will '
(3) He has served as county auditor or as or administrator. In such matters he shall'
deputy county auditor for a continuous period the attorney's fees allowed by law and paj
not less than three years. (Prior code § 2140: into the county treasury. (Ord. 69-63§1(
Ord. 1188). prior code § 2197.2).
24-8.004 Claims payable immediately. The
three-day waiting period in Government Code Chapter 24-14
Section 29742 shall not apply to any claims pay-
able by the auditor thereunder. (Ord. 80-13: DISTRICT ATTORNEY AND,
Bd. Resol. No. 79/1268). PUBLIC ADMINISTRATOR''
Sections:
Chapter 24-10 24-14.002 Consolidation of off
TREASURER —TAX COLLECTOR** 1
24-14.002 Consolidation of off
Sections: office of public administrator is sepal'
24-10.002 Consolidation of offices. the office of coroner and is consoli
athe office of the district attorney, P,
24-10.002 Consolidation of offices. The of- Government Code Sections 24300 an.
-, fices of county treasurer and county tax (Ord. 68-59 § 2, 1968; Ord. 68-45 $
collector are consolidated under the provisions prior code § 2170: Ord. 1192).
_ of Section 24300 of the Government Code of
=' the state. (Prior code § 2150: Ord. 631).
*For the statutory provisions regarding the duties of the
county controller,see Gov.C. § 26880 ff;for the provisions J
regarding the duties of the county auditor, see Gov. C. § *For the statutory provisions regarding the°�
26900 ff; for the provisions regarding the qualifications for counsel,see Gov.C.§27640 ff.
office of county auditor,see Gov.C.§§26945 and 26946. **For the statutory provisions regarding the
**For the statutory provisions regarding the office of county administrator, see Gov. C. § 27440 ff; for
treasurer,see Gov.C. § 27000 ff;for the provisions regarding regarding the office of district attorney,see '
the office of tax collector,see Gov.C. §27400 ff. -
I (Contra Costa County 4-82) .-)0
C,3�
{
§ 26945 COUNTIES—OFFICERS
PA-O-.
Title 3
§ 26945. Requisites W ;
No person shall hereafter be elected or appointed to the office of county
auditor of any Y count unless:
(a) He possesses a valid certificate issued by the California State Board of
Accountancy under the provisions of Chapter 1, Division 3 of the Business
and Professions Code showing him to be, and a permit authorizing him to
practice as, a certified public accountant or as a public accountant; or
(b) He possesses a valid certificate or diploma of graduation from a school
of accountancy; or
(c) He has served as county auditor or as deputy county auditor for a
continuous period of not less than three years.
This section shall not apply to any person duly elected or appointed as a
county auditor and actually serving as such officer on the effective date of
this section, and such person shall be deemed to be eligible to hold, and to be
re-elected to, said office notwithstanding the provisions of this section.
(Added by Stats.1957, c. 1543, p. 2904, § l.)
Forms
See West's California Code Forms, Government.
Library References
Counties e-64.
C.J.S. Counties § 102 et seq.
§ 26946. Effective date of article; ordinance adopting article
The provisions of this article shall become effective in only those counties
in which, prior to the first day of the period for filing declarations of
candidacy for the office .of county auditor, the board of supervisors by a
unanimous vote, at a regular meeting with all members present, enact an
ordinance adopting the provisions of this article. The ordinance so adopted
may be repealed by the board of supervisors at any time.
(Added by Stats.1957, c. 1543, p. 2904, § 1.)
Chapter 4.5
DIRECTOR OF FINANCE
Section
26970. Submission of question of replacement of office of county auditor to electors.
26971. Appointment of director; removal and suspension.
26972. Duties.
Chapter 4.5 was added by Stats.1959, c. 1906, p. 4477, § 1.
150
C . 3
4ENT CODE GOVERNMENT CODE § 26945
Chapter 3.5
CONTROLLER
Section
26883. Audits and filing reports therefrom; reim-
bursement of costs.
§ 26883. Audits and filing reports therefrom; reimbursement of costs
In addition to the power now possessed by the board of supervisors to enter into contracts for audits
I the board shall have the power to require that the county auditor-controller shall audit the accounts and
records of any department, office, board or institution under its control and of any district whose funds
are kept in the county treasury. The county auditor-controller's report on any such'audit shall be filed
with the board of supervisors and, if the report discloses fraud or gross negligence a copy thereof shall be
filed with the district attorney.
;raphs discussing The governing body of any district may agree with the board of supervisors to reimburse the county
for its actual cost of any audit of its accounts and records had under this.section.
f nullity; pay. (Amended by Stats.1991, c..1090 (A.B.1484), § 16.)
Chapter 4
AUDITOR:
Article 4
QUALIFICATIONS FOR. OFFICE
Section
uant to Section 26945. Requisites::
§ 26945. Requisites
No person shall hereafter be elected or appointedto the.office of county auditor of anyy county unless
the person meets at least one of the following criteria:
.Comm.'Reports.a
(a) *.* *:The person possesses a valid certificate issued'by the California State;Board of Accountancy
under- * * *. Chapter 1 * * * (commencing with Section 5000) of Division 3 of the Business and
Professions Code showing * * * the person to be, and a permit authorizing *.* * the person to practice
as, a certified public accountant or as a public accountant
dollar ($1). for
automating the (b) The person possesses.a baccalaureate degree from an accredited university, college, or other four-
le county clerk year institution,-with a major in accounting or its equivalent, as described in subdivision:(a) of.Section
5081.1 of the Business and Professions Code.
Wars ($3j if it (c) The person possesses a certificate issued by the Institute of Internal Auditors showing.the person
to derived from.. to be a designated professional internal auditor, with a minimum of 16 college semester units, or their
id.justice court equivalent, in accounting, auditing, or finance.
oth. * * *(d) The person has served as county auditor * * *, chief deputy county auditor, or chief assistant
therefor, the county auditor for a continuous period of not less than three years.
* * *
(Amended by Stats.1995, c. 107 (A.B.1087), § 1; Stats.1995, c. 784 (S.B.866), § 1.)
Historical and Statutory Notes
1995 Legislation
by Stats.1994, c. Section affected by two or more acts at the same
on. ! --- -.. , . . . , — ,