California Globe

In the California Government Code, Title 2, Division 3, Part 3, Chapter 1, Article 1, there is the administration of the Department of Finance (DOF or Finance). Article 1 was added by Chapter 112 in 1945 and Section 13000 provides that there is in State Government a Department of Finance.

The DOF is under the control of an executive officer known as the Director of Finance per Section 13001. And, the Director is appointed by and holds office at the pleasure of the Governor pursuant to Section 13002.

Government Code Section 13004 requires the Director of DOF to perform all duties, exercise all powers and jurisdiction, assume and discharge all responsibilities, and carry out and effect all purposes vested by law in the DOF, except as otherwise expressly provided. Section 13005 is required to organize the DOF with the approval of the Governor, in the manner that the Director deems necessary properly to segregate and conduct the work of the DOF.

In addition, the Director may arrange and classify the work of the DOF and with the approval of the Governor may create divisions and subdivisions as may be necessary, and change or abolish them from time to time.

Section 13008 provides that the Director of Finance may appoint and prescribe the duties and fix the salaries of the number of skillful accountants or assistants as he or she deems necessary. Each appointee is a civil executive officer. Section 13012 requires any approvals or authorizations by the Director to only have been given if it is done in writing by the Director or some other officer or employee acting pursuant to the written authority of the director.

Article 2 of Chapter 1 of Part 3 of Division 3 of Title 2 of the Government Code concerns crimes, and Article 2 was added in 1945 by Chapter 112. Section 13030 provides that every person is guilty of a misdemeanor who:

• Fails or neglects to make, verify and file with the DOF any report required by this part.

• Fails or neglects to follow the directions of the DOF in keeping the accounts of his or her office.

• Refuses to permit the examination of or access to the records, files, books, accounts, papers, documents or cash drawers or cash of his office by a representative of the Department of Finance or in any way interferes with such examination.

Section 13030 also provides that conviction of any misdemeanor set forth above is punishable by a fine of not less than $100 nor more than $1,000 or by imprisonment in the county jail for not less than 30 days, or both.