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vit that the money has been expended. [New section, approved April 1, 1878; Amendments 1877-8, 5; took effect from and after December 1, 1879.]
448, 660; 1866, 103, 156, 270; 1870, 373, 517; 1861, 413; 1863, 703.
The preceding article is based upon the following statutes: 1854, 117, 118, 177; 1868, 447,
433. General duties.
SEC. 433. It is the duty of the controller:
1. To superintend the fiscal concerns of the state;
2. To report to the governor, on the second Monday in October next preceding each regular session of the legislature, a statement of the funds of the state, its revenues, and of the public expenditures during the two preceding fiscal years, together with a detailed estimate of the expenditures to be defrayed from the treasury for the two ensuing fiscal years, specifying therein each object of expenditure, and distinguishing between such as are provided for by permanent or temporary appropriations and such as must be provided for by a new statute, and suggesting the means from which such expenditures are to be defrayed;
3. To accompany his biennial report with tabular statements, showing: 1. The amount of each appropriation for the two preceding fiscal years, the amounts expended, and the balance, if any; 2. The amount of revenue chargeable to each county for such years, the amount paid, and the amount unpaid or due therefrom;
4. When requested, to give information in writing to either house of the legislature relating to the fiscal affairs of the state or the duties of his office;
5. To suggest plans for the improvement and management of the public
6. To keep and state all accounts in which the state is interested;
7. To keep an account of all warrants drawn upon the treasurer, and a separate account under the head of each specific appropriation, showing at all times the unexpended balance of such appropriation;
8. To keep an account between the state and the treasurer, and therein charge the treasurer with the balance in the treasury when he came into office, and with all moneys received by him, and credit him with all warrants drawn on and paid by him;
9. To keep a register of warrants, showing the fund upon which they are drawn, the number, in whose favor, for what service, the appropriation applicable to the payment thereof, when the liability accrued, and a receipt from the person to whom the warrant is delivered;
10. To audit all claims against the state in cases where there is [are] sufficient provisions of law for the payment thereof;
11. To examine and settle the accounts of all persons indebted to the state, and to certify the amount to the treasurer, and upon presentation and filing of the treasurer's receipt therefor to give such person a discharge and charge the treasurer therewith;
12. In his discretion, to require any person presenting an account for settlement to be sworn before him, and to answer, orally or in writing, as to any facts relating to it;
13. To require all persons who have received any moneys belonging to the state and have not accounted therefor to settle their accounts;
14. In his discretion, to inspect the books of any person charged with the receipt, safe-keeping, or disbursement of public moneys;
15. In his discretion, to require all persons who have received moneys or securities, or have had the disposition or management of any property of the state of which an account is kept in his office, to render statements thereof to him; and all such persons must render such statement at such times and in such form as he may require;
16. To direct and superintend the collection of all moneys due the state, and institute suits in its name for all official delinquencies in relation to the assessment, collection, and payment of the revenue, and against persons who by any means have become possessed of public money or property and fail to pay over or deliver the same, and against all debtors of the state; of which suits the courts of Sacramento county have jurisdiction, without regard to the residence of the defendants;
17. To draw warrants on the treasurer for the payment of moneys directed by law to be paid out of the treasury; but no warrant must be drawn unless authorized by law, and upon an unexhausted specific appropriation provided by law to meet the same. Every warrant must be drawn upon the fund out of which it is payable, and specify the service for which it is drawn, when the liability accrued, and the specific appropriation applicable to the payment thereof;
18. To furnish the state treasurer with a list of warrants drawn upon the treasury;
19. To have printed and forwarded to the auditor of each county blank state licenses;
20. To authenticate with his official seal all drafts and warrants drawn by him, and all copies of papers issued from his office;
21. To perform the duties of a member of the state board of equalization, and of the state board of tide-land commissioners, and such other duties as are prescribed by law.
For other duties, see Stats. 1872, passim; and sec. 443, post, in note; sec. 685.
The controller is an officer of the executive department: Sec. 343, ante; Brooks v. Melony, 15 Cal. 58; McCauley v. Brooks, 16 Id. 11; but is not responsible to the governor, and acts entirely independent of him: Id. He may take his office whether the governor-elect qualifies or not: Brooks v. Melony, 15 Id. 58. Upon the conclusiveness of settlements with county treasurers made by the controller, see People v. Lattimore, 19 Id. 365. And with respect to
434. Certificate of settlement.
the drawing of warrants, see article "Board of Examiners," sec. 654, and note; sec. 672.
Punishment for willful omission of duty: Penal Code, sec. 176.
Constitutional provisions regarding con
troller: Election: Art. 5, sec. 17; member of board of equalization: Art. 13, sec. 9; canvasser of returns on constitutional revision: Art. 18, sec. 2.
Election: See also sec. 438. Special election to fill vacancy not preceded by governor's proc lamation is void: Kenfield v. Irwin, 52 Cal. 164.
SEC. 434. The certificate mentioned in subdivision eleven of section four hundred and thirty-three must show by whom the payment is to be made, the amount thereof, and the funds into which it is to be paid, and must be numbered in order, beginning with number one at the commencement of each fiscal
435. Special duties connected with school fund.
SEC. 435. The controller must keep a separate account of the school fund, and of the interest and income thereof, together with such moneys as may be raised by special tax or otherwise for school purposes. He must, on the first day of February and on the first day of August of each year, report to the superintendent of public instruction a statement of the securities belonging to
the school fund, of the moneys in the treasury subject to apportionment, and the several sources from which they accrued. He must draw his warrant on the state treasurer in favor of any county treasurer whenever such county treasurer presents, with his indorsement, an order drawn by the superintendent of public instruction in favor of such county, and the warrant so drawn is not subject to the provisions of article eighteen of this chapter.
436. Order in which warrants must be drawn.
SEC. 436. All warrants for claims which have been audited by the board of examiners, and filed in his office, must be drawn in the order of the numbers placed upon them by that board.
Board of examiners: Secs. 654 et seq.
437. Proceedings against defaulters.
SEC. 437. Whenever any person has received moneys, or has money or other personal property which belongs to the state by escheatment or otherwise, or has been intrusted with the collection, management, or disbursement of any moneys, bonds, or interest accruing therefrom, belonging to or held in trust by the state, and fails to render an account thereof to, and make settlement with the controller within the time prescribed by law, or when no particular time is specified fails to render such account and make settlement, or who fails to pay into the state treasury any moneys belonging to the state, upon being required so to do by the controller, within twenty days after such requisition, the controller must state an account with such person, charging twenty-five per cent damages, and interest at the rate of ten per cent per annum from the time of failure; a copy of which account in any suit therein is prima facie evidence of the things therein stated. But in case the controller cannot for want of information state an account, he may, in any action brought by him, aver that fact, and allege generally the amount of money or other property which is due to or which belongs to the state. [Amendment, approved March 30, 1874; Amendments 1873-4, 7; took effect July 6, 1874.]
Escheated estates: See sec. 41, ante, and note.
438. Salary of controller.
SEC. 438. The annual salary of the controller, to include all services rendered ex officio as member of any board or commission as now required, or which may be by law hereafter devolved upon him, is three thousand dollars. [Amendment, approved April 23, 1880; Amendments 1880, 86 (Ban. ed. 409); took effect from and after July 1, 1880.]
Extra payment for additional duties imposed by the legislature: Green v. State, 51 Cal 577; Love v. Baehr, 47 Id. 364.
439. Salary of deputy controller.
SEC. 439. The annual salary of the deputy controller is two thousand four hundred dollars. [Amendment, approved April 1, 1878; Amendments 1877–8, 4; took effect from and after December 1, 1879.]
440. Salary of book-keeper.
SEC. 440. The annual salary of the book-keeper for the controller is two thousand dollars. [Amendment, approved April 23, 1880; Amendments 1880, 86 (Ban. ed. 409); took effect from and after July 1, 1880.]
441. Salary of clerks.
SEC. 441. The annual salary of each clerk in the controller's office is sixteen hundred dollars. [Amendment, approved April 23, 1880; Amendments 1880, 87 (Ban. ed. 409); took effect from and after July 1, 1880.]
The salaries were lessened in each of the last four sections.
442. Official bond.
SEC. 442. The controller must execute an official bond in the sum of fifty thousand dollars.
Official bonds: See post, secs. 947 et seq.
443. Controller to make annual estimate for school expenses.
SEC. 443. The state controller must, between the tenth day of August and the first day of September of each year, estimate the amount necessary to raise the sum of seven dollars for each census child, between the ages of five and seventeen years, in this state, which shall be the amount necessary to be raised by ad valorem tax for school purposes during the year; which amount the controller must immediately certify to the state board of equalization. [New section, approved March 13, 1874; Amendments 1873-4, 84; took effect from passage.] Preceding article is based upon the following statutes: 1850, 47; 1870, 333; 1854, 29; 1870, 827; 1863, 235; 1866, 691; 1861, 509; 1863, 362; 1853, 146; 1862, 4; 1857, 16; 1850, 51. The following special acts in relation to the duties of the controller, passed since the adoption of the codes, may be referred to:
An act to authorize the controller of state to issue duplicate warrants (in favor of trustees of state normal school and O. P. Fitzgerald), approved January 26, 1872; 1871-2, 38; repealed in part by act of March 23, 1872; 1871-2, 537.
An act to provide for the return to the state treasury and cancellation of certain controller's warrants (drawn upon funds of swamp-land districts and received in payment of swamp lands), approved March 23, 1874; 1873-4, 519.
452. General duties.
An act to authorize the state controller to issue a duplicate warrant (to Friend & Terry), approved March 25, 1874; 1873-4, 606.
An act to authorize the controller of state to
issue duplicate warrants (to Jackson Wilcox-
An act authorizing the controller of state to
An act to provide for the payment of certain controller's warrants, approved March 30, 1874; 1873-4, 864.
An act to authorize transfer of one hundred
See also title "Funds" in the Statutes in
SEC. 452. It is the duty of the treasurer:
1. To receive and keep in the vaults of the state treasury all moneys belonging to the state not required to be received and kept by some other person; 2. To file and keep the certificates of the controller delivered to him when moneys are paid into the treasury;
3. To deliver to each person paying money into the treasury a receipt showing the amount, the sources from which the money accrued, and the funds into which it is paid, which receipts must be numbered in order, beginning with number one at the commencement of each fiscal year;
4. To pay warrants drawn by the controller out of the funds upon and in the order in which they are drawn;
5. Upon payment of any warrant, to take upon the back thereof the receipt
person to whom it is paid, and file and preserve the same;
6. To keep an account of all moneys received and disbursed;
7. To keep separate accounts of the different funds;
8. To report to the controller, on the last day of each month, the amount disbursed for redemption of bonds and in payment of warrants during the
month; which report must show the date and number of such bonds and warrants, the funds out of which they were paid, and the balance of cash on hand in the treasury to the credit of each fund;
9. At the request of either house of the legislature, or of any committee thereof, to give information in writing as to the condition of the treasury or upon any subject relating to the duties of his office;
10. To report to the governor, at the time prescribed in section three hundred and thirty-two of this code, the exact balance in the treasury to the credit of the state, with a summary of the receipts and payments of the treasury during the two preceding fiscal years;
11. To authenticate with his official seal all writings and papers issued from his office;
12. To discharge the duties of state capitol commissioner, and such other duties as may be imposed upon him by law.
Constitutional provisions concerning treasurer: See constitutional provisions relating to duties and election of controller, ante, sec. 433, note.
See statutes of 1872, for special acts, and
other provisions as to his duties. See also sec. 669, post.
Warrants, where no unexhausted specific appropriation, void: Butler v. Bates, 7 Cal. 136; sec. 663, post.
453. Limitations upon receipt and payment of money.
SEC. 453. He must receive no money into the treasury unless accompanied by the certificate of the controller provided for in sections four hundred and thirty-three and four hundred and thirty-four of this code, and must pay none out upon warrants issued for indebtedness accruing prior to January first, eighteen hundred and fifty-seven.
Funded debt of 1857: See Stats. 1872, 905.
Refunding money.-Special legislation prohibited: Const. Cal. 1879, art. 4, sec. 25, subd. 15.
454. General fund.
SEC. 454. The general fund consists of moneys received into the treasury and not specially appropriated to any other fund.
General fund.-Treasurer could not transfer to general fund money belonging to the interest and redemption fund created by act of April 4, 1864: People v. Pacheco, 29 Cal. 210. This section "simply refers to the gen
455. Salary of treasurer.
eral fund such moneys received into the state treasury as have not by formal legislative enactment (valid or invalid) been declared to be appropriated specially:" Camron v. Weil, 57 Id. 547.
SEC. 455. The annual salary of the state treasurer, to include all services rendered ex officio as member of any board or commission as now required, or which may be hereafter by law devolved upon him, is three thousand dollars. [Amendment, approved April 23, 1880; Amendments 1880, 87 (Ban. ed. 409); took effect from and after July 1, 1880.]
456. Salary of deputy and clerk.
SEC. 456. The annual salary of the deputy state treasurer is twenty-four hundred dollars; the annual salary of the clerk of the treasurer shall be sixteen hundred dollars. [Amendment, approved April 23, 1880; Amendments 1880, 87 (Ban. ed. 409); took effect from and after July 1, 1880.]
The last two sections reduced the salaries.
457. Watchmen, appointment and salary.
SEC. 457. The treasurer may employ two watchmen, at an annual salary each
of twelve hundred dollars.