State Government
Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 4000 Abstract of Secured Roll 4110-4112 Preparing the Abstract: Periodic Accounting4110-4112 Preparing the Abstract: Periodic Accounting
4110. GENERAL APPLICATION
The tax collector must account to the auditor, not less than once every 12 months and on dates approved by the auditor, for all collections during the preceding reporting period. On the same day, the tax collector must file a statement, under oath, with the auditor showing that all money collected has been paid (deposited) as required by law (Rev. & Tax. Code §4108). This accounting is not the "itemized account of transactions" described in M-4111.
4111. ITEMIZED ACCOUNTING
The tax collector, not less than once every 12 months and on dates approved by the auditor, must file with the auditor, under oath, an itemized account of each month's transactions and receipts, within six months after the close of each month's business. The account includes the amount collected for each fund or district (Rev. & Tax. Code §4108).
4112. REQUIRED AUDITS
The records and accounts of redemptions must be audited at least once every three years (Rev. & Tax. Code §4108.5).