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No money shall be drawn from the treasury of the City and County, nor shall any obligation for the expenditure of any money be incurred except in pursuance of appropriations or transfers made as provided in the Charter and the Administrative Code.
All warrants or checks shall be drawn by the Controller, in payment of claims, prepared and signed by the responsible official, for services, supplies and other obligations against the City and County, supported by proper invoices, bills and other necessary data.
The Controller shall audit such claims. If he or she finds the same to be correct and proper in all particulars, and clearly within the purposes for which the appropriation item to which it is charged was made, and that there is an adequate balance in such appropriation item to meet the payment, he or she shall draw and approve the warrant therefor.
If all or any portion of the claim is not correct, or if all proceedings required incidental to such payment have not been followed, the Controller may approve such part of such claim as he or she shall find correct and draw the warrant therefor, or he or she may return the claim to the department concerned with his or her disapproval.
Prior to his or her drawing any warrant or check therefor, the Controller may, in addition to any other inspection required by any other official, make such investigation and inspection as he or she deems necessary as to the quality, quantity and condition of services, material, supplies or equipment received by any officer or department for which payment is to be made by such warrant or check. If, in his or her opinion, any claim is not legal, he or she shall withhold approval of the same and immediately return such claim, together with a statement of his or her action thereon and reason therefor, to the responsible official, or transmit the same to the Mayor for instructions. No warrant or check shall be drawn in payment of a claim against a fund in which there is an insufficient unencumbered balance for the payment thereof. Such claims, if legal, shall be registered by the Controller in the order of receipt by him or her, and shall be paid in such order as moneys to cover the same become available in the proper fund.
(Added by Ord. 439-96, App. 11/8/96)
The Board of Supervisors may gradually build up a cash reserve fund. Said fund shall be used exclusively:
(1) For the payment in any fiscal year of legally budgeted expenditures for such year in anticipation of the collection, after the close of such fiscal year, of legally collectible taxes and other revenues, as set forth in the budget and the appropriation ordinance for such fiscal year; and
(2) For paying that portion of the authorized expenses of the City and County for any fiscal year, which, as certified to said board by the Controller, becomes due and payable and must be paid prior to the receipt of tax payments for such fiscal year; provided, that such cash reserve fund shall not at any time exceed the estimated expenditures for the first five months of the then current fiscal year, less the amount of estimated revenues and receipts from sources other than tax rate revenues.
In the event that funds are not available in such a cash reserve fund to meet authorized expenditures of any fiscal year, the Treasurer, upon the recommendation of the Controller, is authorized to transfer monies to the cash reserve from any idle funds then held by the Treasurer in the pooled funds of the City and County which are legally available for such a purpose, except a pension fund. The Treasurer and the Controller shall set the terms and conditions of the transfer, taking into account the requirements and nature of the fund from which the transfer was made. All monies transferred pursuant to this Section shall accrue interest at not less than the then current rate of interest earned by the Treasurer on the pooled funds of the City and County. Any transfer of a temporarily idle balance made as hereinabove authorized shall be repaid within one year of said transfer. Such transfers shall be secured by and made solely in anticipation of the collection of taxes levied or to be levied for the year in which said transfer is made and such transfer shall be repaid solely from the proceeds of revenues which accrued during the year in which said loan or transfer was made; provided, however, that tax anticipation loans made as hereinafter in this Section authorized, shall constitute a prior lien on said taxes levied or to be levied or collected. In no event shall the Controller or the Treasurer cause any transfer of monies pursuant to this Section if said transfer would be inconsistent with the terms and conditions of any outstanding bonded indebtedness of the City and County, including any of its boards or commissions.
The Board of Supervisors shall have the power to borrow money by the issuance of tax anticipation notes, temporary notes, commercial paper, or any other short-term debt instruments in the manner provided by the statute of the State of California or pursuant to ordinance of the Board of Supervisors.
(Added by Ord. 439-96, App. 11/8/96; amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
(Added by Ord. 439-96, App. 11/8/96)
Every officer who shall approve, allow or pay any demand on the treasury not authorized by law, ordinance or the Charter, shall be liable to the City and County individually and on his or her official bond for the amount of the demand so illegally approved, allowed or paid.
(Added by Ord. 439-96, App. 11/8/96)
(a) Every nonprofit corporation, organization, or other legal entity, receiving funding in excess of $100,000 annually from or through the City and County to provide direct services to the public (except local, State, or federal governmental entities) shall file with the City Administrator, or otherwise make publicly available in a manner authorized by the City Administrator, an annual economic statement that includes the following information:
(1) Name of the chief executive officer, employee, or other person possessing daily managerial responsibilities;
(2) Name of all officers and directors and the names of all other boards of directors on which they serve;
(3) Total expenditures during calendar or fiscal year, whichever is applicable; and budget for current calendar or fiscal year, whichever is applicable, setting forth the source of all monies received or budgeted and a program-by-program description of all monies expended or budgeted.
(4) A letter from the Internal Revenue Service establishing the current valid nonprofit status of the organization or its fiscal sponsor, if applicable;
(5) A public copy of the most recent federal tax return filed under Section 990;
(6) Verification of current valid registration with the State of California’s Registry of Charitable Trusts;
(7) For organizations required by federal, state, or City law to prepare audited financial statements, a copy of the most recent audited financial statement; and
(8) Such other information or documentation as the City Administrator from time to time determines would be necessary to evaluate and ensure that organizations are qualified to receive City funds.
(b) Information and documentation submitted under subsections (a)(1)-(8) may be redacted by the organization to ensure that personal private information is not disclosed in violation of applicable privacy-related laws.
(c) The Controller shall periodically review compliance with the requirements of this Section 10.1, and shall report any findings of non-compliance by an organization to the City Administrator, Mayor, and Board of Supervisors. The City shall not enter into any new contracts with non-compliant organizations, as determined by the Controller, absent a written finding of public interest and necessity issued jointly by the Controller and City Administrator.
(d) The City Administrator shall ensure that the information received under this Section 10.1 is made publicly accessible.
(e) The City Administrator, in consultation with the Controller, may adopt rules and regulations to implement this Section 10.1., including but not limited to, rules establishing a deadline for submission of the annual economic statement, the form of such submission, the manner in which reported information shall be made publicly accessible, and guidelines for the Controller’s review of compliance and notice of non-compliance. Final rules and regulations shall be published on the City Administrator’s website and sent to the Clerk of the Board of Supervisors and Mayor upon adoption.
(a) In accordance with California Revenue and Taxation Code Section 4804, the Board of Supervisors authorizes the Assessor-Recorder, the Controller, and the Tax Collector to perform on its behalf any act required or authorized to be performed by the Board of Supervisors under the following sections of the California Revenue and Taxation Code regardless of the amount of taxes involved:
Sections 166, 270, 271, 2610.5;
Sections 480 through 485, both inclusive;
Sections 4831 through 4842, both inclusive;
Sections 4985 through 4986, both inclusive;
Sections 5026 through 5029, both inclusive;
Sections 5061 through 5064, both inclusive; and
Sections 5071 through 5073, both inclusive;
Provided, however, that the Controller is hereby required to record each act performed under this authorization; and provided further, that the Assessor-Recorder shall make periodic reports, not less frequently than quarterly, to the Board of Supervisors of any and all acts performed under this authorization.
Any act performed by the Assessor-Recorder under this authorization shall comply with the following administrative rules and procedures:
(1) If such act will increase the amount of taxes due, the Assessor-Recorder shall give the Assessee opportunity for a hearing after at least five days’ notice at which time the Assessee may present objections to the change. The decision of the Assessor-Recorder in the matter is final.
(2) Any such act performed by the Assessor-Recorder under this authorization shall be performed pursuant to a statement of findings reciting the facts found by the Assessor-Recorder and further reciting the section or sections of the California Revenue and Taxation Code pursuant to which such act was performed.
In accordance with the request heretofore made by the City Attorney under Section 4804 of the California Revenue and Taxation Code, there is hereby granted a waiver of the requirement for written consent of the County Legal Advisor in any act performed under the provisions hereof.
The Controller may perform such acts in reliance upon action of the Assessor-Recorder as provided herein as though such action was performed by the Board of Supervisors.
(b) Delegation of Authority to City Attorney to Grant or Deny Property Tax Refund Claims. As authorized by Section 4804 of the Revenue and Taxation Code of the State of California, the Board of Supervisors of the City and County of San Francisco, hereby delegates its authority to grant or deny claims for refunds of property taxes, as contemplated by Sections 5096-5097 and 5140-41 of the Revenue & Taxation Code, to the City Attorney. The Controller shall record each grant or denial the City Attorney makes under this delegation and may act in reliance on the City's Attorney's determination as though the Board of Supervisors granted or denied the claim.
(1) Administrative Rules and Procedures.
(A) City Attorney's authority and duty to determine claim and notify claimant. The City Attorney shall send the claimant a letter, by first class United States mail, that states whether the claim is allowed, rejected, or rejected in part. The City Attorney shall provide a copy of the letter to the Controller. The City Attorney's rejection letter will constitute the Board's rejection of the claim and will start the claimant's limitations period to file a refund action under Section 5141(a) of the Revenue & Taxation Code. Should the City Attorney fail to mail notice of its decision on a claim within six months of its filing, the claimant may consider the claim rejected under Section 5141(b) of the Revenue & Taxation Code and file an action for refund.
(B) Presentation and form of property tax refund claim. The claimant shall present a written property tax refund claim to the Controller. The claim shall include all of the information required by Revenue & Taxation Code Section 5097.02 and shall be filed within the time limitations in Section 5097(2). The City Attorney shall develop a form of property tax refund claim which the Controller shall make available for use by claimants. The claimant may present the claim by delivering it to the Controller's office or, as authorized by Revenue & Taxation Code Section 2513, by mailing the claim to the Controller through the United States mail, properly addressed, with postage prepaid.
(C) Initial processing by Controller and disposition by City Attorney. The Controller shall make and retain a copy of the claim, make a record of the name of the claimant, the date claim was received, and the amount of the claim, then forward the original version of the claim to the City Attorney.
(D) This Section 10.2(b) shall not apply if a property owner or other interested party makes an election under Section 5097(b) of the Revenue & Taxation Code to have an assessment appeal application serve as a refund claim.
(E) This procedure for determination of property tax refund claims is not part of Article II, Settlement of Claims For and Against City and County (Section 10.20-1 and following).
(c) Delegation of Authority to Tax Collector to Administer Claims for Excess Proceeds and Distribute Excess Proceeds from Tax Sales.
(1) As authorized by Section 4675.1 of the California Revenue and Taxation Code, the Board of Supervisors of the City and County of San Francisco, hereby delegates to the Tax Collector its authority to administer all pending and future claims for excess proceeds from tax sales of real property filed by parties of interest in the property and to distribute any excess proceeds, as contemplated by Sections 4674 – 4676 of the California Revenue and Taxation Code.
(2) Administrative Rules and Procedures. Any act performed by the Tax Collector under this authorization and California Revenue and Taxation Code Section 4675.1 shall comply with the administrative rules and procedures of California Revenue and Taxation Code Sections 4674, 4675, and 4676. The Controller shall record each act performed under this authorization.
(d) Delegation of Authority to Controller to Grant Applications for Discharge from Accountability for the Collection of Delinquent Taxes on Unsecured Property.
(1) As authorized by Section 25259.5 of the California Government Code, the Board of Supervisors hereby delegates to the Controller its authority to grant applications for discharge from accountability filed by the Tax Collector for the collection of any delinquent taxes on unsecured property and any penalties, interest, or any other charge pertaining thereto as contemplated by Section 2923 of the California Revenue and Taxation Code and Sections 25257-25259.5 of the California Government Code.
(2) Administrative Rules and Procedures. Any application to the Controller under the authorization of subsection (d)(1), and any act performed by the Controller under that authorization, shall comply with the administrative rules and procedures of California Revenue and Taxation Code Section 2923 and California Government Code Sections 25257, 25258, and 25259, to the extent applicable.
(Added by Ord. 352-84, App. 8/8/84; amended by Ord. 313-00, File No. 001908, App. 12/28/2000; Ord. 12-09, File No. 081451, App. 1/16/2009; Ord. 25-17, File No. 161262, App. 2/10/2017, Eff. 3/12/2017; Ord. 53-20, File No. 200059, App. 3/27/2020, Eff. 4/27/2020; Ord. 192-22, File No. 220541, App. 9/16/2022, Eff. 10/17/2022)
(Amended by Ord. 141-72, App. 5/26/72; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
Pursuant to Section 2152.5 of the Revenue and Taxation Code the Controller is hereby authorized and directed as County Auditor, upon the preparation of the assessment roll by electronic data processing methods, to compute and enter on the secured roll the respective amounts due in installments as taxes in such manner as to reject any cent not evenly divisible by two in the computation of taxes on any assessment, and in the extension of taxes, special assessments or charges on the county assessment roll for any other public agency.
(Added by Ord. 352-84, App. 8/8/84)
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