California Code
PART 2 - CONSTITUTIONAL OFFICERS
CHAPTER 5 - Controller

ARTICLE 1 - General

Section 12402. - 12402. The Controller may organize the Controller’s office into divisions...

Section 12403. - 12403. The Controller may designate any one or more of...

Section 12404. - 12404. All deputy controllers, chiefs of divisions, assistant chiefs of...

Section 12405. - 12405. For the purposes of Article 2 (commencing with Section...

Section 12406. - 12406. In addition to the positions authorized by subdivision (c)...

ARTICLE 2 - Duties

Section 12410. - 12410. The Controller shall superintend the fiscal concerns of the...

Section 12410.5. - 12410.5. (a) The Controller shall receive every audit report prepared...

Section 12410.6. - 12410.6. (a) An audit for any local agency, including those...

Section 12411. - 12411. The Controller shall suggest plans for the improvement and...

Section 12412. - 12412. The Controller shall keep and state all accounts in...

Section 12412.1. - 12412.1. The Controller shall: (a) Account for expenditures as scheduled...

Section 12413. - 12413. The Controller shall keep an account between the State...

Section 12415. - 12415. The Controller may require any person, presenting an account...

Section 12416. - 12416. The Controller shall require all persons who have received...

Section 12417. - 12417. The Controller may require all persons who have received...

Section 12418. - 12418. The Controller shall direct and superintend the collection of...

Section 12419. - 12419. The Controller shall state an account with any person...

Section 12419.2. - 12419.2. (a) The Controller shall, under the authority to offset...

Section 12419.3. - 12419.3. The Controller shall offset delinquent accounts against personal income...

Section 12419.3.2. - 12419.3.2. (a) Notwithstanding any other provision of this article, the...

Section 12419.3.3. - 12419.3.3. (a) Notwithstanding any other provision of this article, for...

Section 12419.4. - 12419.4. The State has a lien for any taxes due...

Section 12419.5. - 12419.5. The Controller may, in the Controller’s discretion, offset any...

Section 12419.7. - 12419.7. For the purposes of Section 12419.5, an amount due...

Section 12419.8. - 12419.8. (a) The Controller may, in the Controller’s discretion, offset...

Section 12419.9. - 12419.9. (a) For the purposes of Section 12419.5, an amount...

Section 12419.10. - 12419.10. (a) (1) The Controller shall, to the extent feasible,...

Section 12419.11. - 12419.11. (a) The Labor Commissioner shall submit a request to...

Section 12419.12. - 12419.12. (a) (1) The Controller shall, to the extent feasible,...

Section 12419.13. - 12419.13. (a) (1) The Controller shall, upon execution of a...

Section 12420.1. - 12420.1. The Controller shall establish special accounts for any state...

Section 12420.2. - 12420.2. The Controller may purchase annuity contracts on behalf of...

Section 12421. - 12421. The Controller shall authenticate with the Controller’s official seal...

Section 12422. - 12422. The Controller shall summon county auditors to meet with...

Section 12422.5. - 12422.5. (a) On or before January 1, 2015, the Controller...

Section 12423. - 12423. The Controller shall summon county tax collectors and redemption...

Section 12424. - 12424. The Controller may render service pertinent to financial, budgetary...

Section 12425. - 12425. Upon the submission of claims by a state agency,...

Section 12427. - 12427. Each state agency shall reimburse the Controller for the...

Section 12428. - 12428. In the event either the Governor or the Legislature...

Section 12429. - 12429. The Controller may, with the approval of the Department...

Section 12431. - 12431. Prior to the payment of any claim from funds...

ARTICLE 2.5 - Discharge of State Entity from Duty to Collect

Section 12433. - 12433. Any state agency or employee required to collect any...

Section 12434. - 12434. The application for a discharge under this article shall...

Section 12435. - 12435. The Controller shall audit the applications. The Controller shall...

Section 12436. - 12436. The Controller may discharge from accountability a state agency...

Section 12437. - 12437. (a) Except as provided in subdivision (b), a discharge...

Section 12438. - 12438. A state agency is not required to collect taxes,...

Section 12438.1. - 12438.1. Notwithstanding any other provision of this article, the Controller...

Section 12439. - 12439. (a) The Controller may investigate, inquire, and, if necessary,...

ARTICLE 3 - Warrants

Section 12440. - 12440. The Controller shall draw warrants on the Treasurer for...

Section 12440.1. - 12440.1. (a) The trustees, in conjunction with the Controller, shall...

Section 12440.3. - 12440.3. (a) Notwithstanding Section 13340, for the 2014–15 fiscal year,...

Section 12440.4. - 12440.4. (a) Notwithstanding Section 13340, for the 2015–16 fiscal year,...

Section 12440.5. - 12440.5. (a) Notwithstanding Section 13340, for the 2016–17 fiscal year,...

Section 12440.6. - 12440.6. (a) Notwithstanding Section 13340, for the 2015–16 fiscal year,...

Section 12440.7. - 12440.7. (a) Notwithstanding Section 13340, for the 2016–17 fiscal year,...

ARTICLE 4 - Reports

Section 12460. - 12460. The Controller shall submit an annual report to the...

Section 12461. - 12461. The Controller shall release an annual report that includes...

Section 12461.1. - 12461.1. The Controller shall also prepare a quarterly report on...

Section 12461.2. - 12461.2. If any state agency, department, board, or commission, which...

Section 12462. - 12462. Upon request, the Controller shall give information in writing...

Section 12462.5. - 12462.5. The Controller shall include the following information on bank...

Section 12463. - 12463. (a) The Controller shall compile, publish, and make publicly...

Section 12463.1. - 12463.1. (a) The Controller shall appoint an advisory committee consisting...

Section 12463.2. - 12463.2. (a) (1) The Controller shall include in reports compiled...

Section 12463.3. - 12463.3. On or before May 1 of each year, the...

Section 12463.4. - 12463.4. On or before July 1, 2019, the Controller shall...

Section 12464. - 12464. (a) If the county, city, or district reports are...

Section 12465. - 12465. (a) When they are in excess of five years...

Section 12466. - 12466. On the first business day of each month, the...

Section 12467. - 12467. (a) (1) The Legislature finds and declares that the...

Section 12468. - 12468. The Controller shall regularly audit the apportionment and allocation...

ARTICLE 5 - Uniform State Pay Roll System

Section 12470. - 12470. In conformity with the accounting system prescribed by the...

Section 12471. - 12471. The uniform state pay roll system shall provide adequate...

Section 12472. - 12472. The uniform state payroll system may provide for the...

Section 12473. - 12473. The pay roll period of employees of a state...

Section 12474. - 12474. The Controller shall establish and maintain a payroll roster...

Section 12475. - 12475. Each appointing power shall correctly and promptly certify to...

Section 12476. - 12476. The Controller may audit the uniform state pay roll...

Section 12477. - 12477. Rules and regulations adopted under this article or Section...

Section 12478. - 12478. Upon receipt of proof, satisfactory to the Controller, that...

Section 12479. - 12479. (a) Notwithstanding any other law, an employee of the...

Section 12480. - 12480. Officers and employees of the state may authorize the...

Section 12481. - 12481. (a) Notwithstanding any other law, the Controller shall make...

Section 12482. - 12482. (a) On or before February 1, 2023, the Controller,...