Skip to code content (skip section selection)
Compare to:
San Diego County Overview
San Diego County Comprehensive Ordinances
San Diego County Code of Administrative Ordinances
SAN DIEGO COUNTY CODE OF ADMINISTRATIVE ORDINANCES
County Officials
PREFACE
ARTICLE I GENERAL PROVISIONS*
ARTICLE II DEFINITIONS*
ARTICLE III GENERAL RULES*
ARTICLE IIIa ADVISORY COUNCIL FOR AGING AND INDEPENDENCE SERVICES*
ARTICLE IIIb COUNTY OF SAN DIEGO IN-HOME SUPPORTIVE SERVICES PUBLIC AUTHORITY*
ARTICLE IIIc PAST GRAND JURORS ASSOCIATION IMPLEMENTATION REVIEW COMMITTEE*
ARTICLE IIIj AFFIRMATIVE ACTION PROGRAM*
ARTICLE IIIk AFFIRMATIVE ACTION PROGRAM FOR VENDORS*
ARTICLE III l AFFIRMATIVE ACTION ADVISORY BOARD*
ARTICLE IIIm AFFIRMATIVE ACTION PROGRAM -- EMPLOYMENT*
ARTICLE IIIn SAN DIEGO COUNTY COMMITTEE FOR PERSONS WITH DISABILITIES*
ARTICLE IIIo COUNTY OF SAN DIEGO CHILD ABUSE PREVENTION COORDINATING COUNCIL*
ARTICLE IIIp FIRST 5 COMMISSION OF SAN DIEGO*
ARTICLE IIIq SAN DIEGO COUNTY BUSINESS PRACTICES REVIEW COMMITTEE*
ARTICLE IIIr REGIONAL SECURITY COMMISSION*
ARTICLE IIIs NORTH COUNTY GANG COMMISSION*
ARTICLE IIIt POLINSKY CHILDREN’S CENTER ADVISORY BOARD*
ARTICLE IIIu SAN DIEGO SEX OFFENDER MANAGEMENT COUNCIL*
ARTICLE IIIv CHILD AND FAMILY STRENGTHENING ADVISORY BOARD*
ARTICLE IIIw ARTS AND CULTURE COMMISSION
ARTICLE IV SAN DIEGO COUNTY COMMISSION ON THE STATUS OF WOMEN AND GIRLS*
ARTICLE IV-A ASSESSOR / RECORDER / COUNTY CLERK*
ARTICLE IV-B ASSESSMENT APPEALS BOARD*
ARTICLE IV-C ASSESSMENT HEARING OFFICER*
ARTICLE V AUDITOR AND CONTROLLER*
ARTICLE V-A PROCESSING AND CERTIFICATION OF ROUTINE CLAIMS*
ARTICLE VI BOUNDARY CHANGES*
ARTICLE VII BUDGET AND FINANCIAL PROCEDURES AND APPROPRIATION, REVENUE AND STAFFING LIMITATIONS*
ARTICLE VIIa TEMPORARY TRANSFERS OF FUNDS TO SPECIFIED AGENCIES WITHIN THE COUNTY OF SAN DIEGO*
ARTICLE VIII CHIEF ADMINISTRATIVE OFFICER*
ARTICLE IX OFFICE OF COUNTY COUNSEL*
ARTICLE X CLAIMS AGAINST THE COUNTY*
ARTICLE X-A CLERK OF THE BOARD OF SUPERVISORS*
ARTICLE XI DEPARTMENT OF THE CHIEF MEDICAL EXAMINER*
ARTICLE XII COUNTY CLERK*
ARTICLE XII-A COUNTY LIBRARIAN*
ARTICLE XII-B DEPARTMENT OF AGRICULTURE - WEIGHTS AND MEASURES*
ARTICLE XII-C CITY/COUNTY TASK FORCE ON AGRICULTURAL/URBAN ISSUES AND PESTICIDES*
ARTICLE XII-D DEPARTMENT OF HUMAN RESOURCES*
ARTICLE XII-E PESTICIDE TASK FORCE*
ARTICLE XII-F COUNTY COMMUNICATIONS OFFICE**
ARTICLE XIII-A DEPARTMENT OF REVENUE AND RECOVERY*
ARTICLE XIII-B DEPARTMENT OF ANIMAL SERVICES*
ARTICLE XIV JUVENILE DELINQUENCY PREVENTION COMMISSION*
ARTICLE XV HEALTH AND HUMAN SERVICES AGENCY*
ARTICLE XV-AA SAN DIEGO COUNTY EYE GNAT ABATEMENT APPEALS BOARD*
ARTICLE XV-A SAN DIEGO COUNTY ENVIRONMENTAL HEALTH AND QUALITY ADVISORY BOARD*
ARTICLE XV-B HEALTH AND HUMAN SERVICES CHARGES AND FEES*
ARTICLE XV-C GENERAL RELIEF PROGRAM*
ARTICLE XVI CHILD CARE AND DEVELOPMENT PLANNING COUNCIL*
ARTICLE XVI-A ADVISORY BOARDS*
ARTICLE XVI-B SAN DIEGO COUNTY ANIMAL CONTROL ADVISORY COMMITTEE*
ARTICLE XVI-C SAN DIEGO COUNTY FISH AND WILDLIFE ADVISORY COMMISSION*
ARTICLE XVI-D SAN DIEGO COUNTY PARKS ADVISORY COMMITTEE*
ARTICLE XVI-E LANDSCAPE MAINTENANCE DISTRICT ZONE NO. 2 - JULIAN ADVISORY COMMITTEE*
ARTICLE XVII SAN DIEGO COUNTY FOSTER CARE SERVICES COMMITTEE*
ARTICLE XVII-A SAN DIEGO COUNTY CHRISTOPHER COLUMBUS QUINCENTENARY COMMISSION*
ARTICLE XVII-B SAN DIEGO COUNTY HUMAN RELATIONS COMMISSION*
ARTICLE XVII-C EQUAL OPPORTUNITY MANAGEMENT OFFICE*
ARTICLE XVII-D WHISTLE BLOWER PROTECTION PROCEDURE; ESTABLISHMENT OF THE SAN DIEGO COUNTY WHISTLE BLOWER COMMISSION*
ARTICLE XVII-E SAN DIEGO COUNTY TECHNOLOGY OFFICE*
ARTICLE XVII-F SAN DIEGO COUNTY EVALUATION ADVISORY COMMITTEE*
ARTICLE XVIII CITIZENS LAW ENFORCEMENT REVIEW BOARD*
ARTICLE XVIIIa GRAZING ADVISORY BOARD*
ARTICLE XIX ADULT INSTITUTIONS*
ARTICLE XIXa YOUTH CORRECTION CENTER*
ARTICLE XX FEES AND CHARGES*
ARTICLE XXA JUVENILE FACILITIES*
ARTICLE XXI INTERGOVERNMENTAL REPRESENTATION*
ARTICLE XXIa RULES OF CONDUCT AND PROCEDURE FOR PLANNING AND ZONING PROCESS*
ARTICLE XXIb PLANNING AND ENVIRONMENTAL REVIEW BOARD*
ARTICLE XXII DEPARTMENT OF PLANNING & DEVELOPMENT SERVICES*
ARTICLE XXIIa OFFICE OF THE PUBLIC ADMINISTRATOR AND PUBLIC GUARDIAN*
ARTICLE XXIIb DEPARTMENT OF GENERAL SERVICES*
ARTICLE XXIIc DEPARTMENT OF INFORMATION SERVICES*
ARTICLE XXIII DEPARTMENT OF PURCHASING AND CONTRACTING*
ARTICLE XXIIIa RECORDER/COUNTY CLERK*
ARTICLE XXIV PARK AND RECREATION DEPARTMENT*
ARTICLE XXIV-A REGISTRAR OF VOTERS*
ARTICLE XXV SHERIFF*
ARTICLE XXVI DEPARTMENT OF PUBLIC WORKS*
ARTICLE XXVIa OUT-OF-COUNTY/IN-COUNTY BUSINESS*
ARTICLE XXVId LIMITATIONS ON MAKING GIFTS AND PROVIDING MEALS OR BEVERAGES*
ARTICLE XXVIe REIMBURSEMENTS AND ALLOWANCES*
ARTICLE XXVII BOARD OF SUPERVISORS*
ARTICLE XXVIII COUNTY OF SAN DIEGO CONFLICT OF INTEREST CODE*
ARTICLE XXVIIIa CODE OF ETHICS*
ARTICLE XXVIIId CONFLICT OF INTEREST INVOLVING FUNDING OF NONPROFIT ORGANIZATIONS*
ARTICLE XXIX [ORDINANCES REPEALED]*
ARTICLE XXX DEPARTMENT OF CHILD SUPPORT SERVICES*
ARTICLE XXXI PUBLIC IMPROVEMENT AND ASSESSMENT PROCEEDINGS*
ARTICLE XXXII CABLE TELEVISION REVIEW COMMISSION*
ARTICLE XXXIII COUNTY HEARING OFFICER*
ARTICLE XXXIV COMMUNITY REDEVELOPMENT AGENCY*
ARTICLE XXXV NOISE CONTROL HEARING BOARD*
ARTICLE XXXVI LITIGATION*
ARTICLE XXXVII DEPARTMENT OF PUBLIC DEFENDER*
ARTICLE XXXVIII DEPARTMENT OF ALTERNATE DEFENSE COUNSEL*
ARTICLE XXXVIII-A DEPARTMENT OF ALTERNATE PUBLIC DEFENDER*
ARTICLE XXXIX DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT*
ARTICLE XXXIX-A SAN DIEGO COUNTY HOUSING, INDUSTRIAL AND FINANCE REVIEW COMMITTEE*
ARTICLE XXXIX-B MOBILE HOME ISSUES COMMITTEE*
ARTICLE XL SAN DIEGO COUNTY PALOMAR AIRPORT ADVISORY COMMITTEE*
ARTICLE XLI REMOVAL OF STRIKING EMPLOYEES*
ARTICLE XLI-A COUNTY OF SAN DIEGO INDUSTRIAL DEVELOPMENT AUTHORITY*
ARTICLE XLII SAN DIEGO COUNTY INTERNATIONAL TRADE COMMISSION*
ARTICLE XLIII SAN DIEGO COUNTY ADMINISTRATION CENTER (CAC) PARKING LOT AD HOC COMMITTEE*
ARTICLE XLIV SAN DIEGO COUNTY REGIONAL GROWTH AND PLANNING REVIEW TASK FORCE*
ARTICLE XLV TECHNICAL ADVISORY COMMITTEE ON HEALTH SERVICES MANAGEMENT*
ARTICLE XLVI SAN DIEGO COUNTY REGIONAL ADVISORY BOARD ON AIDS/HIV*
ARTICLE XLVII SAN DIEGO COUNTY TECHNICAL COMMITTEE ON WATER SUPPLY AND CONSERVATION*
ARTICLE XLVIII SAN DIEGO COUNTY MILITARY AND VETERANS ADVISORY COUNCIL*
ARTICLE XLIX SANTA FE VALLEY WORKING GROUP*
ARTICLE L THE TREASURER-TAX COLLECTOR ELIGIBILITY AND EDUCATIONAL REQUIREMENTS*
ARTICLE LI SAN DIEGO COUNTYWIDE MOBILEHOME TASK FORCE*
ARTICLE LIII SAN DIEGO COUNTY EMEK HEFER SISTER COUNTY COMMISSION*
ARTICLE LIV SAN DIEGO COUNTY SOLID WASTE HEARING PANEL*
ARTICLE LV SAN DIEGO COUNTY HEALTH SERVICES ADVISORY BOARD*
ARTICLE LVI SAN DIEGO COUNTY ALCOHOL AND DRUG ADVISORY BOARD*
ARTICLE LVII DEPARTMENT OF ENVIRONMENTAL HEALTH AND QUALITY*
ARTICLE LIX SAN DIEGO COUNTY SOCIAL SERVICES ADVISORY BOARD*
ARTICLE LX SAN DIEGO COUNTY PUBLIC WORKS ADVISORY BOARD*
ARTICLE LXI SAN DIEGO COUNTY FALLBROOK AIRPARK ADVISORY COMMITTEE*
ARTICLE LXII OFFICE OF EMERGENCY SERVICES*
ARTICLE LXIII PUBLIC SAFETY REALIGNMENT OF 2011*
ARTICLE LXIV DISTRICT ATTORNEY
CODE COMPARATIVE TABLE
STATE LAW REFERENCE TABLE
San Diego County Code of Regulatory Ordinances
San Diego County Board Policies
SEC. 113.1.    GENERAL FUND BALANCES AND RESERVES.
   The purpose of this code is to establish guidelines in accordance with industry best practices, specifically the Government Finance Officers Association (GFOA) and the National Advisory Council on State and Local Budgeting, regarding the maintenance and use of General Fund Unrestricted Fund balance and the use of one-time revenues to help protect the fiscal health and stability of the County. Available Unrestricted General Fund balance shall be determined by excluding Unrestricted Fund balances that have been Committed or Assigned thereby focusing solely on Unassigned Fund balance.
   A portion of Unassigned Fund balance shall be maintained as a reserve (General Fund Reserve) at a minimum of two months of audited General Fund expenses (which is the equivalent of 16.7% of audited General Fund expenses). The General Fund Reserve will protect the County against expenditure and revenue volatility, natural disasters and other unforeseen emergencies, economic downturns, unfunded pension liabilities, and aging infrastructure.
   Appropriation of the General Fund Reserve minimum balance requires at least one of the following criteria to be met:
   A.   An unanticipated revenue shortfall or expenditure increase where total expenditures exceeds total revenues.
   B.   A legally declared emergency as defined in Government Code Section 29127.
   C.   To absorb unforeseen changes in pension liability, including changes in the assumed rate of return, market losses, to maintain or reduce the unfunded pension liability, or other related changes as recommended by the Chief Administrative Officer (CAO).
   D.   To help mitigate risk due to maintaining aging infrastructure including capital improvements, new construction, or other recommendations made by the CAO.
   E.   To the extent reserves are available, a recommendation made by the CAO to promote the long-term fiscal health and stability of the County.
   Furthermore, all appropriation of the General Fund Reserve minimum balance and/or transfers from the General Fund Reserve appropriation, shall require a 4/5th vote of the Board of Supervisors.
   To the extent that available Unassigned Fund balance is available in excess of General Fund Reserve minimum balance, the CAO may recommend the appropriation or commitment of the available balance for one-time uses. These recommendations may appear in the CAO Recommended Operational Plan or as an agenda item for a regularly scheduled meeting of the Board of Supervisors.
(Added by Ord. No. 10400 (N.S.), effective 1-14-16; amended by Ord. No. 10509 (N.S.), effective 1-4-18; amended by Ord. No. 10635 (N.S.), effective 12-19-19)