Section 6 of Article XVI of the California Constitution provides in part that “the treasurer of any city, county, or city and county shall have power and the duty to make such temporary transfers from the funds in custody as may be necessary to provide funds for meeting the obligations incurred for maintenance purposes by city, county, city and county, district, or other political subdivision whose funds are in custody and are paid out solely through the treasurer’s office.” Such a transfer is to be made “only upon resolution adopted by the governing body of the city, county, or city and county directing the treasurer of such city, county or city and county to make such temporary transfer.” Education Code Section 42620 contains comparable provisions with specific reference to school districts and to the county school service fund, and Education Code Section 85220 contains comparable provisions with respect to community college districts. The purpose of this Article is to establish a procedure whereby the County Auditor and Controller and the County Treasurer-Tax Collector can act upon requests for temporary transfers of funds to specified agencies within the County of San Diego without the necessity of action by the Board of Supervisors with respect to each individual request.
Cross reference(s) -- Chief administrative officer to recommend transfer of items in budget, § 129.