WARRANTS PAYABLE TO COUNTIES - 8422.26-SEP-1982
When payment is to be made to a county, or an agency or office of a county, payment will be made to the County Treasurer (unless there is a statutory basis to do otherwise). Where payment is made to the County Treasurer, agencies will forward to the State Controller's Office: (1) a copy of Remittance Advice (Std. Forms 404, or 404c, or a customized form approved by State Controller's Office–Division of Disbursements and General Services Forms Management, see SAM Section 1601) for mailing the warrant to the County Treasurer; and (2) an extra copy for the County Auditor. The latter will be forwarded to the State Controller's Office in a separate legal-size plain envelope marked "County Auditor's Copy" and stapled to the Remittance Advice Envelope, Std. Form 403. The Remittance Advice will show the name of the State agency filing the claim and properly identify the payment by reference to the invoice, agreement, or subvention program with a legal reference, if pertinent, and subvention program account code. Appropriate abbreviations may be used.
Below is a portion of the Revenue Chart of Accounts of the Counties pertaining to aid from other government agencies. (The entire chart is contained in the Accounting Standards and Procedures for Counties manual.) Use of these subvention program account codes on applicable remittance advice will aid counties in accounting for payments
|
Account Code |
Description |
|
23 |
State-alcoholic beverage license fees |
|
24 |
State-aid for aviation |
|
25 |
State-highway users tax |
|
26 |
State-motor vehicle in-lieu tax |
|
27 |
State-trailer coach in-lieu tax |
|
33 |
State-health-administration |
|
35 |
State aid for cerebral palsy |
|
36 |
State aid for mental health |
|
37 |
State aid for tuberculosis control |
|
38 |
Other State aid for health |
|
39 |
State aid for agriculture |
|
40 |
State aid for civil defense |
|
41 |
State aid for construction |
|
42 |
State aid for corrections |
|
43 |
State aid for county fairs |
|
44 |
State aid for disaster |
|
45 |
State aid for veterans' affairs |
|
46 |
Homeowners' property tax relief |
|
47 |
Business inventory property tax |
|
47.1 |
Livestock head-day tax reduction |
|
49 |
State-other |
|
52 |
Federal-health-administration |
|
53 |
Federal aid for construction |
|
54 |
Federal aid for disaster |
|
55 |
Federal forest reserve revenue |
|
56 |
Federal grazing fees |
|
60 |
Federal flood control receipts |
|
60.1 |
Aid for medical assistance State |
|
62 |
State-apportionment of off- highway in-lieu tax |